WOOD COUNTY, OHIO. Citizens Financial Report. Michael Sibbersen, Auditor FOR THE YEAR ENDED DECEMBER 31, 2010

Transcription

1 WOOD COUNTY, OHIO Citizens Financial Report FOR THE YEAR ENDED DECEMBER 31, 2010 Michael Sibbersen, Auditor

2 Citizens Financial Report For the Year Ended December 31, 2010 Table of Contents Introduction... 1 Principal Officials... 2 Organizational Chart... 4 Developments and Trends... 5 Investments, Sales Tax and Investment Income... 8 Financial Position Statement... 9 Financial Activity Statement Where The Money Comes From Where The Money Goes A Closer Look at Taxes Your County Property Tax Dollar Residential Property Taxes How To Compute Your Tax Bill Summary of Taxes Collected and Disbursed.18 Debt Obligations Unemployment and Population Principal Taxpayers and Largest Employers How Do We Compare? The Wood County Auditor s Office Wood County Auditors Phone Numbers Questions, comments, or suggestions regarding this report can be directed to Wood County Auditor Michael Sibbersen s Office at or Toll Free or auditor@co.wood.oh.us. Prepared by: Rick Rosendale, Audit and Financial Reporting Accountant

3 MICHAEL SIBBERSEN WOOD COUNTY AUDITOR ONE COURTHOUSE SQUARE P.O. BOX 368 BOWLING GREEN, OHIO Local to Bowling Green (419) Toll Free Extension 9150 To the Citizens of Wood County, As Wood County s Chief Financial Officer, it is my pleasure to present Wood County s Citizens Financial Report for the year ended December 31, This report provides a brief and easily understood financial summary of the County s revenues and expenditures as well as statistical information about the County and the local economy. The purpose is to provide greater accountability to you, as county citizens. The statements and charts contained in this report are unaudited; however, most of the information in this report has been taken from Wood County s 2010 Comprehensive Annual Financial Report (CAFR). The County s CAFR was audited by the Auditor of State of Ohio and conforms to generally accepted accounting principles (GAAP). This report does not include agency funds, component units, or full disclosure of all material financial and non-financial events reported in the notes to the financial statements. Our first CAFR was compiled in 1996, and each year since we have received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). The Citizens Financial Report of Wood County is a continuation of the level of professionalism the Wood County Auditor s Office has worked to attain, and is presented as a means of increasing public confidence in County government and its elected officials through easier, more user friendly information. If you have any questions or comments please feel free to contact me. Sincerely, Wood County Auditor Michael Sibbersen 1

4 WOOD COUNTY, OHIO PRINCIPAL OFFICIALS December 31, 2010 ELECTED OFFICIALS Commissioner... Tim W. Brown Commissioner... James Carter Commissioner... Alvin Perkins Auditor... Michael Sibbersen Treasurer... Jill Engle Recorder... Julie Baumgardner Clerk of Courts... Cindy A. Hofner Coroner... Douglas W. Hess Engineer... Raymond A. Huber Prosecuting Attorney... Paul A. Dobson Sheriff...Mark Wasylyshyn Common Pleas Judge... Reeve Kelsey Common Pleas Judge... Alan Mayberry Common Pleas Judge... Robert Pollex Probate/Juvenile Judge... David Woessner 2

5 Wood County Elected Officials Front: Commissioner Alvin Perkins, Sheriff Mark Wasylyshyn, Commissioner Tim W. Brown, Commissioner James Carter, Auditor Michael Sibbersen. Middle: Treasurer Jill Engle, Clerk of Courts Cindy A. Hofner, Judge Robert Pollex, Recorder Julie Baumgardner, Prosecutor Paul A. Dobson. Back: Coroner Douglas W. Hess, Judge Reeve Kelsey, Judge Alan Mayberry, Engineer Raymond A. Huber, Judge David Woessner. 3

6 YOUR WOOD COUNTY GOVERNMENT Wood County Electorate AUDITOR CLERK OF COURTS CORONER ENGINEER BOARD OF PROSECUTING RECORDER COURT OF TREASURER Sheriff COUNTY ATTORNEY COMMON PLEAS Michael Sibbersen Cindy A. Hofner Douglas W. Hess Raymond A. Huber COMMISSIONERS Paul A. Dobson Julie Baumgardner Jill Engle Mark Wasylyshyn Weights and Auto Title Highway Garage Tim W. Brown Communications/911 Measures James Carter Justice Center Alvin Perkins GENERAL DIVISION PROBATE AND Reeve Kelsey JUVENILE DIVISION Alan Mayberry Robert Pollex David Woessner Adult Probation Court Administration Court Security Domestic Relations Court Security Juvenile Detention Center Juvenile Probation 4 Buildings and Emergency Dog Shelter Historical Department of Wood Haven Health Records Center Solid Waste Grounds Management Center and Job and Family Care Management Agency Museum Services (Nursing Home) District Building Child Support Information Office of Economic Inspection Enforcement Technology Development Independent County Agencies Agency Landfill Health District Soil and Water Park District Emergency Conservation Planning District Commission Appointed Boards and Commissions Planning Board of Public Defender Veterans Alcohol Drug Developmental Senior Citizens Economic Commission Elections Commission Assistance Addiction Mental Disabilities Center Development Center Health Services (Formerly MRDD) Commission

7 DEVELOPMENTS AND TRENDS IN WOOD COUNTY 2010 Wood County was formed on April 1, 1820, and named for Colonel Eleazer D. Wood, an engineer and officer at Fort Meigs during the War of The City of Perrysburg was the County seat prior to 1868 when county offices were moved to the City of Bowling Green. Wood County is located in northwestern Ohio, almost directly south of the City of Toledo, and covers an area of 619 square miles. The County is comprised of 5 cities, 21 villages, and 19 townships; the County seat is Bowling Green. According to the 2010 Census, the population of Wood County is 125,488. Bowling Green is the largest subdivision with a population of 30,028. Most of the County s industry is located in the northern section, the remainder being largely in the various cities and villages. The County provides for its citizens with the powers conferred upon it by Ohio statutes. Fifteen officials are elected by the voters of the County to manage various segments of the County's operations. They are the three Commissioners, Auditor, Treasurer, Recorder, Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Sheriff, three Common Pleas Court Judges, and the Probate/Juvenile Court Judge. All elected officials are authorized to perform his or her duties under various sections of the Ohio Revised Code. The elected three-member Board of County Commissioners functions as both the legislative and executive branches. Each commissioner serves a term of four years. The County budget process is constantly evolving and being refined throughout the year. The County Commissioners are required by law to adopt a permanent budget no later than March 31 of each year and a final budget no later than the end of the year. The County s budget is tied to the official certificate of estimated resources (certificate). The certificate details the total amount of funds available from all sources, including the unencumbered cash balances from the previous year. Appropriations cannot exceed the amount listed on the certificate for each fund. Often it is necessary to amend the certificate to reflect additional funds received, or in some cases reduce the certificate when it is apparent that anticipated revenues will not be forthcoming. The Auditor serves as the County s chief fiscal officer and appraiser. He prepares financial reports, acts as payroll agent, and reviews and pays all County bills. The distribution of real and personal property tax settlements to the subdivisions and the distribution of local government funds are also the responsibility of the Auditor. An agent for the Ohio Department of Taxation, the Auditor processes and distributes estate tax payments, sells vendor s licenses, and is the sealer of weights and measures. The Treasurer oversees the receipt and disbursement of funds for the County and is responsible for collecting taxes for the County, as well as for the schools, municipalities, and townships within the County. The Treasurer is the custodian of all County funds and is responsible for investing those funds. As the repository of records for all property transactions in the County, the Recorder is responsible for safeguarding every property owner s title. Real estate documents constitute a major portion of the recordings and/or filings, but financing statements on personal property and military discharge papers are also filed in the Recorder s office. The Clerk of Courts maintains the records of Common Pleas Court, issues motor vehicle and watercraft titles, and serves as Clerk for the Six District Court of Appeals. A licensed physician, the Coroner evaluates and rules on all violent, accidental, and suspicious circumstance deaths, homicides, suicides, and sudden deaths of persons in apparent good health. The Engineer has the responsibility of maintaining highways, bridges, culverts, and traffic control signs in a safe and proper manner each day of the year. Cleaning, debrushing, and general ditch maintenance are also the responsibility of the Engineer. The Office of the Prosecuting Attorney includes three divisions: the criminal division prosecutes all felony criminal offenses occurring in the County; the juvenile division prosecutes all cases involving juvenile offenders; and, the civil division provides legal services to the County, including school districts and townships. 5

8 As the County s chief law enforcement officer, the Sheriff provides law enforcement, correctional services, and civil services to residents. The Sheriff polices and serves all areas in the County and provides contract police services. The Court of Common Pleas, General Division, handles felony criminal matters; domestic relations matters, including divorce, dissolution, change of custody, visitations, and child and spousal support enforcement and modification; general matters, including those arising out of auto accidents, product liability claims, real estate matters, contract disputes, and administrative appeals such as those in the area of workers compensation, unemployment compensation, and appeals from certain local government decisions. The Probate/Juvenile Court hears probate cases involving decedent s estates, guardianships, conservatorships, testamentary trust, civil actions, adoptions, mental illness, minor settlements, and wrongful deaths. The Juvenile Division hears cases concerning traffic offenses, delinquency, unruliness, neglect, abuse, dependency, and custody involving individuals under the age of eighteen, as well as paternity cases for adults and children. ECONOMIC CONDITION AND OUTLOOK Wood County s centerpiece of CSX Intermodal s $845 million National Gateway project, The Northwest Ohio Transshipment Terminal, located in southwestern Wood County, continued to take shape in Scheduled to become fully operational in the first quarter of 2011, the $175 million project is already making an economic impact in Wood County and beyond. Five ultra-efficient, state-of-the-art, green technology, Austrian made cranes were installed at the 500 acre site in June of Simulators to train the crane operators were also installed, and CSX began the hiring of the employees expected to be employed at the site. Wood County is in conversation with large scale logistic/industrial park developers and others who may have an interest in locating adjacent to this intermodal hub. Owens Community College, a member of the Wood County Economic Development Commission, will be engaged in train the trainer activities at the CSX facility. They are also involved in Wood County s other signature industry sector, alternative energy. The College s Workforce Development section has assisted First Solar of Perrysburg Township and Willard & Kelsey of Perrysburg in securing close to $2 million ($1.2 and $700K, respectively) in Energizing Green Careers grants from the Ohio Department of Development. Together, these two Wood County companies employ over 1,000 manufacturing employees. These gains have been partially counterbalanced by some attrition in jobs. Continental Structural Plastics has announced the closing of their plant in North Baltimore, while Cooper Standard Automotive, located in Bowling Green will close one of its two plants, costing the County some 400 jobs. Both of these losses are tier one automotive suppliers and will be phased out gradually. Wood County staffers have been optimizing their time and efforts during the current slow period by solidifying retention activities, and by continuing to position Wood County s brand in the global marketplace. This is important because when credit opens up and investment starts flowing more freely, we will have maintained momentum and visibility in the eyes and minds of companies in our targeted sectors when they resume growing, investing, and diversifying. Wood County s brand was further globalized through renewed participation as a Megawatt sponsor of the Renewables and Energy Efficiency Roadshow presented by the German American Chamber of Commerce in Columbus, OH, Detroit, MI, and Chicago, IL in June of This sponsorship provided not only visibility for Wood County as a location for international investment in alternative energy manufacturing, but also an opportunity to do something for existing homegrown manufacturers already in Wood County. Participation in the Wind Energy Supply Chain initiative of the Great Lakes Wind Network allowed local manufacturers to be vetted by capability for inclusion on a supply chain index being offered by the Ohio Department of Development to international manufacturers they are attracting to Ohio. 6

9 So overall, while there have been some job losses and plant closings, just like everywhere else in the Midwest, Wood County is taking proactive steps to attract new business and renew private sector investment leading to new jobs to offset losses inevitable to an evolving national economy. WOOD COUNTY MAJOR INITIATIVES The County has reacted responsibly to the economic recession appropriations for the general fund were decreased by approximately 5%. No salary increases were granted along with temporary suspension of step increases per the wage and classification plan, the focus was providing core or mandated services and preservation of jobs. This conservative approach places the County in a more positive position to meet the needs for To continue efforts toward energy efficiency in County facilities, the County applied for and was awarded three grants from the Ohio Department of Development totaling $906,290. The first two grants will assist with replacement of less efficient boilers at the Justice Center and the Courthouse. While the third and largest grant will assist with replacement of the windows in the County Office Building. All three projects will result in cost saving to the County for heating and cooling expense. The County continues to work with state and local elected officials to communicate to the Ohio Department of Transportation (ODOT) the importance of widening I-75 from Perrysburg to Findlay. With the CSX intermodal terminal almost fully operational, an already congested section of I-75 will experience even more traffic. We have had good and significant discussions with the State ODOT director and will continue to promote and assist this important project until it is complete. GENERAL FUND BALANCE The General Fund is used to account for resources associated with the general governmental operations of the County that are not required to be accounted for in other specific funds. The following chart shows the December 31 balance of the General Fund for the past five years on a generally accepted accounting principles (GAAP) basis. This calculation generally shows a balance in excess of actual cash on hand. Due to prior commitments and upcoming obligations, the balance shown is not the actual amount of resources available to be spent. The General Fund unencumbered cash available at December 31, 2010 was $12,350, ,000,000 18,000,000 18,376,715 19,095,459 16,773,934 17,566,566 15,000,000 13,599,434 12,000,000 9,000,000 6,000,000 3,000,

10 INVESTMENTS Investment Fair Value Federal Home Loan Mortgage Corporation Notes $15,215,632 Federal Farm Credit Bank Notes 1,667,152 Federal Home Loan Bank Notes 14,987,516 Federal Home Loan Bank Bonds 4,227,808 Federal National Mortgage Association Notes 35,858,944 General Electric Corporate Bonds 1,620,410 US Treasury Notes 783,923 Mutual Funds 1,282,625 STAR Ohio 702,312 Total Investments $76,346,322 This summary provides an analysis of the different types of investments carried by the County. Fair Value refers to the amount the County could receive if it sold the investment. SALES TAX AND INVESTMENT INCOME 18,000,000 15,000,000 14,926,452 15,048,296 16,129,904 15,084,917 15,486,671 12,000,000 9,000,000 Sales Tax Investment Income 6,000,000 6,247,774 4,160,631 4,796,138 3,000,000 2,883,430 1,729,

11 FINANCIAL POSITION STATEMENT December 31, 2010 SUMMARY The Financial Position Statement, known in accounting terms as the "Balance Sheet", is designed to provide a picture of the County's Financial Position at the end of the year. (Excluding agency funds, investment trust fund, and component units.) FINANCIAL BENEFITS Short Term Debt represents the Deferred Revenues are items amount of "notes" which are that cannot be recognized as Cash is the amount of physical issued so the County can obtain revenues of the period in which cash held by the County in funds from outside entities for they are received, as the monies checking accounts and on hand projects it undertakes. These will not be available until a for purposes of paying expenses. notes must be paid for within one subsequent period. year. Investments are made up of the BENEFITS OVER DETRIMENTS funds not needed to be held to Long Term Debt represents the pay expenses. The Treasurer amount of bonds which the This amount represents the invests these funds in a variety of County has issued and still owes. difference between the financial different types of accounts. This Bonds do not have to be paid off benefits of the County and the allows the County to earn interest in one year, rather the County detriments which it must pay. The on its surplus cash. makes monthly or yearly amount provides the net worth of payments on these amounts. the County. Receivables represent the amounts which are owed to the County and which are expected to be paid to the County after December 31, Financial Position Statement December 31, 2010 Excludes: Agency Funds, Investment Trust Fund, and Component Units Property and Equipment Financial Benefits represents the land, buildings, Cash $ 84,169,620 equipment, furniture, and vehicles Investments 8,271,890 which provide for an economic Receivables 44,019,182 benefit of greater than one year. Property and Equipment 81,664,774 Other Assets 1,469,885 FINANCIAL DETRIMENTS Total Financial Benefits $ 219,595,351 Amounts Owed to Employees Financial Detriments and Vendors are those items Amounts Owed to Employees which the County owes to and Vendors $ 19,038,383 individuals and companies who Short Term Debt - supply a good or service, and the Long Term Debt 6,035,000 expected payment is to be made Deferred Revenue 24,433,236 after December 31, Total Financial Detriments $ 49,506,619 Benefits Over Detriments $ 170,088,732 9

12 FINANCIAL ACTIVITY STATEMENT For The Year Ended December 31, 2010 SUMMARY The Financial Activity Statement, known in accounting terms as the "Income Statement," is designed to provide a record of the money received and spent during the year. (Excluding agency funds, investment trust fund, and component units.) SOURCES OF REVENUE Sources of revenue are the monies received by the County from a variety of sources used to pay for the services it provides. Taxes are resources which Intergovernmental is the Interest is the earnings on the include Real Estate Tax, Personal combined resources received County's investments. Property Tax, Sales Tax and from grants and monies a variety of smaller taxes. administered by the State of Ohio Other Revenues are those and the Federal Government. revenues received that do not fit Charges for Services are the into the other designated combined resources of various Special Assessments are categories, such as refunds, sale County departments and amounts levied on real estate bills of personal property, rent, and agencies for fees paid to them for by the County and other local unexpended allowances. services they provide. governments for providing improvements such as ditches, Licenses and Permits are the water and sewer service, lighting, revenues derived from selling and sidewalks. these items. Health Insurance/Workers' Fines, Costs, and Forfeitures Compensation is charges made are the resources derived from to all County offices and agencies fines and costs levied in the in order to provide these Courts, and the monies received coverages to employees. from a variety of forfeitures, including seized property. SERVICES PROVIDED Services provided are the amounts spent in order to provide services to citizens. Legislative and Executive Judicial expenditures reflect the Public Works expenditures expenditures are for the costs costs of administering justice reflect the costs incurred by the incurred by administrative offices through the Wood County County Engineer and Solid Waste including the Commissioners, Courts. Management District. Auditor, Treasurer, Prosecuting Attorney, Planning Commission, Public Safety expenditures Health expenditures reflect the Board of Elections, Recorder, reflect the costs of the Coroner, costs to maintain public health, and Records Center. Sheriff, Communications Center, including the Dog Shelter and and Justice Center. Alcohol Drug Addiction and Mental Health Services Board. 10

13 Health Insurance/Workers' Compensation expenditures are the costs to provide insurance coverage for health and work related accidents to the FINANCIAL ACTIVITY STATEMENT For the Year Ended December 31, 2010 Excludes: Agency Funds, Investment Trust Fund, and Component Units Resources Taken In employees of the County. Taxes $ 46,894,935 Charges for Services 19,914,647 Human Services expenditures Licenses and Permits 1,208,104 relate to the Department of Job Fines, Costs, and Forfeitures 812,148 and Family Services, the Board of Intergovernmental 44,615,184 Developmental Disabilities Special Assessments 722,345 (formerly MRDD), the Child Health Insurance/Workers' Compensation 6,836,326 Support Enforcement Agency, and Interest 1,729,621 the Veteran's Assistance Center. Other 1,708,941 Total Revenues and Resources $ 124,442,251 Conservation and Recreation expenditures are the costs Services Provided incurred relating to the Historical Legislative and Executive $ 17,754,175 Museum and Center. Judicial 8,589,281 Public Safety 8,154,157 Economic Development Public Works 7,906,046 expenditures are costs related to Health 13,411,213 creating and/or keeping business Health Insurance/Workers' Compensation 8,382,215 and industry in the County. Human Services 41,908,394 Conservation and Recreation 305,233 Other expenditures relate to Economic Development 1,052,286 costs that do not fit in the above Other 399,657 categories. Capital Outlay 2,334,574 Intergovernmental 399,154 Capital Outlay expenditures are Debt Service 1,342,113 specifically related to the Enterprise 9,577,572 purchase and construction of Total Expenditures and Services $ 121,516,070 improvements to County land, buildings, equipment, and Revenues and Resources vehicles. Over Expenditures and Services $ 2,926,181 Intergovernmental expenditures are monies passed through the County government to other governments, including the Ohio State University Extension Office. Debt Service expenditures relate to the costs of paying principal and interest on County debt. Enterprise expenses are those costs associated with operating Building Inspection, Wood Haven Health Care (Nursing Home), and the Landfill. 11

14 WHERE THE MONEY COMES FROM County Revenues Health Insurance/Workers' Comp Special Assessments 0.6% Other 1.4% 5.5% Interest 1.4% Taxes 37.7% Intergovernmental 35.8% Fines, Costs, & Forfeitures 0.6% Licenses & Permits 1.0% Charges for Services 16.0% COUNTY REVENUES - LAST 3 YEARS Taxes $ 46,894,935 $ 45,863,429 $ 46,184,714 Charges for Services 19,914,647 19,215,095 19,178,046 Licenses and Permits 1,208,104 1,225,011 1,625,942 Fines, Costs, and Forfeitures 812, , ,456 Intergovernmental 44,615,184 46,181,659 44,276,058 Special Assessments 722,345 1,008,983 1,033,717 Health Insurance/Workers' Compensation 6,836,326 8,626,710 8,180,788 Interest 1,729,621 2,883,430 4,796,138 Other 1,708,941 1,741,255 2,371,079 Total Revenues and Resources $ 124,442,251 $ 127,204,638 $ 128,114,938 12

15 WHERE THE MONEY GOES County Expenditures Other 0.3% Conservation & Recreation 0.3% Intergovernmental 0.3% Economic Development 0.9% Debt Service 1.1% Capital Outlay 1.9% Enterprise 7.9% Legislative & Executive 14.6% Judicial 7.1% Public Safety 6.7% Human Services 34.5% Public Works 6.5% Health Ins/Work Comp 6.9% Health 11.0% COUNTY EXPENDITURES - LAST 3 YEARS Legislative and Executive $ 17,754,175 $ 18,128,674 $ 18,985,464 Judicial 8,589,281 8,235,399 8,294,740 Public Safety 8,154,157 8,322,462 8,666,591 Public Works 7,906,046 9,135,181 12,777,994 Health 13,411,213 14,513,170 14,715,766 Health Insurance/Workers' Compensation 8,382,215 6,498,670 6,928,953 Human Services 41,908,394 44,247,282 42,008,293 Conservation and Recreation 305, , ,561 Economic Development 1,052,286 1,071,222 1,617,825 Other 399, , ,933 Capital Outlay 2,334,574 1,515,313 2,792,539 Intergovernmental 399, , ,745 Debt Service 1,342,113 1,350,896 1,353,012 Enterprise 9,577,572 10,228,463 10,701,021 Total Expenditures and Services $ 121,516,070 $ 124,361,528 $ 129,988,437 13

16 A CLOSER LOOK AT TAXES COUNTY REVENUES Special Assessments 0.6% Fines, Costs, & Forfeitures 0.6% Health Insurance/Workers' Comp 5.5% Charges for Services 16.0% Licenses & Permits 1.0% Interest 1.4% Other 1.4% Intergovernmental 35.8% Taxes 37.7% TAX REVENUES BREAKOUT PROPERTY TAX BREAKOUT Permissive Motor Vehicle Gas 8.4% Sales 33.0% Other 0.3% Township 7.2% City/ Village 10.7% Library 1.1% County 20.4% Property (Real Estate, Personal Property) 58.3% School 60.6% COUNTY PORTION OF PROPERTY TAXES BROKEN DOWN Parks 8.1% Health 3.5% ADAMHSB 19.8% Senior Citizens 5.7% General Operating 19.3% Historical Center 0.4% Child & Adult Protective Services 10.5% Board of DD 32.7% 14

17 YOUR COUNTY PROPERTY TAX DOLLAR General Operating - Wood County's share of the "inside 10 mills" of unvoted property tax equals 2.4 mills. Of the total available, 2.35 mills is designated for the General Fund and generated approximately $7,520,358 in Historical Center - With the agreement of the Wood County Commissioners, the Wood County Budget Commission levies.05 mill of the County's inside millage on behalf of the Wood County Historical Museum site. Commitment to preservation and upkeep of the Historical Museum site (formerly the County Home) has been deemed essential for the education and heritage of future generations. In 2010, approximately $160,007 was collected for this purpose. Child and Adult Protective Services marks the second year of a 10 year, 1.3 mill replacement levy for the Wood County Department of Job and Family Services. This levy offers protective services for children and fragile adults who are considered to be "at risk". Proceeds provide safety and support in the home for elderly clients and therapy and housing for children who have been neglected or abused. Approximately $4,102,519 was collected in The County Commissioners passed a resolution asking the Budget Commission not to collect this tax in 2011 due to a sufficient cash balance. Developmental Disabilities - The Wood County Board of Developmental Disabilities (formerly MRDD) is funded by seven continuing levies totaling 6.70 mills. Approximately $13,511,464 was generated in These levies support care, education, and vocational training for mentally challenged individuals through a sheltered workshop, daycare, pre-school through high school education, as well as adult residential group homes and assisted independent living. ADAMHSB - The Wood County Alcohol, Drug Addiction, and Mental Health Services Board provides care through two voted levies totaling 2.60 mills. These levies generated approximately $7,783,884 in Wood County citizens are provided with mental health education, care, and crisis intervention. Counseling for drug and alcohol abuse are provided through local schools, employers, and the court system. Parks - The 1.0 mill Park replacement levy generated approximately $3,071,473 for the Wood County Park District in This levy enables the Park District to expand and maintain its system of parks and bikeways throughout Wood County. Individual local governments have received grants through this levy to improve or create their own local parks. Health - The Wood County District Board of Health services all of Wood County, with the exception of the City of Fostoria. A.5 mill replacement levy from 2001 generated approximately $1,372,853 for the District in Funds from this levy are used for general operations, salaries, benefits, and supplementary funds for Women/Infants/Children (WIC), Home Health, and Child and Family Health Services (CFHS) programs. Senior Citizens - A.7 mill replacement levy, passed in 2006 for the Wood County Committee on Aging, generated approximately $2,209,053 in Operation of seven Senior Citizen centers and programming are funded through this revenue. These centers provide a base for senior citizen activities, daily meals, home-delivered meals, and senior related programs and activities. 15

18 16 RESIDENTIAL PROPERTY TAXES School District Tax* School District Tax* School District Tax* Anthony Wayne LSD Elmwood LSD (continued) North Baltimore LSD Middleton Township $ 1,675 Henry Township $ 1,342 Bairdstown Village $ 1,888 Jerry City Village (Bloom Twp) 1,514 Bloom Township 1,888 Bowling Green CSD Jerry City Village (Portage Twp) 1,412 Henry Township 1,801 Bowling Green City (East) 1,467 Liberty Township 1,369 North Baltimore Village (Bloom Twp) 1,962 Bowling Green City (West) 1,467 Montgomery Township 1,349 North Baltimore Village (Henry Twp) 1,787 Center Township 1,514 Perry Township 1,325 Custar Village 1,698 Portage Township 1,410 Northwood LSD Jackson Township 1,468 Wayne Village 1,617 Northwood City 1,845 Liberty Township 1,532 West Millgrove Village 1,595 Middleton Township 1,605 Otsego LSD Milton Center Village 1,811 Fostoria CSD Grand Rapids Township 1,507 Milton Township 1,520 Fostoria City 1,742 Grand Rapids Village 1,560 Plain Township 1,505 Perry Township 1,794 Haskins Village 1,696 Portage Township 1,573 Middleton Township 1,534 Portage Village (Liberty Twp) 1,559 Gibsonburg EVSD Milton Township 1,449 Portage Village (Portage Twp) 1,579 Freedom Township 1,458 Plain Township 1,433 Webster Township 1,487 Tontogany Village 1,525 Lake LSD Washington Township 1,525 Eastwood LSD Lake Township 1,799 Weston Township 1,501 Center Township 1,510 Millbury Village 1,612 Weston Village (Milton Twp) 1,568 Freedom Township 1,549 Northwood City 1,506 Weston Village (Weston Twp) 1,549 Luckey Village 1,588 Perrysburg Township 1,799 Middleton Township 1,602 Troy Township 1,661 Patrick Henry LSD Montgomery Township 1,509 Walbridge Village 1,612 Jackson Township 1,450 Pemberville Village 1,520 Milton Township 1,503 Perrysburg Township 1,658 Lakota LSD Troy Township 1,519 Bradner Village 1,534 Perrysburg EVSD Webster Township 1,483 Freedom Township 1,462 Middleton Township 1,791 Montgomery Township 1,422 Perrysburg City 1,775 Elmwood LSD Perry Township 1,399 Perrysburg Township 1,846 Bairdstown Village 1,435 Risingsun Village 1,773 Rossford City 1,785 Bloom Township 1,429 Bloomdale Village 1,506 McComb LSD Rossford EVSD Center Township 1,350 Hoytville Village 1,348 Lake Township 1,832 Cygnet Village 1,435 Jackson Township 1,250 Northwood City 1,539 Freedom Township 1,389 Perrysburg Township 1,832 Rossford City 1,771 Rossford City (Perrysburg Twp) 2,058 *Annual tax is based on a $100,000 home without any special assessments or the homestead reduction, with the homeowner receiving the 10% rollback and 2 1/2% reduction. Additional information about homestead, 10% rollback, and 2 1/2% reduction is available at the County Auditor's Office, or Auditor's website.

19 PROPERTY TAX COMPUTATION HOW TO COMPUTE YOUR TAX BILL Market Value x 35% x Millage* = Real Estate Tax (Gross Tax Per Year) Gross Tax x H.B. 920 Percentage Reduction* = Tax Reduction (Tax Credit) (Minus) Real Estate Tax Less Tax Reduction = Sub Total Sub Total x 10% = 10% Rollback (Tax Credit) (Minus) Sub Total x 2 1/2%** = 2 1/2 % Homesite (Tax Credit) (Minus) Homestead*** = Homestead (Tax Credit) (Minus) Sub Total Less 10%, 2 1/2%, and Homestead Credits = Real Estate Net (Net Tax Charge) CAUV Recoupment**** = CAUV Recoupment (Plus) Special Assessments = Special Assessments (Plus) Delinquent Real Estate Taxes = Delinquent Real Estate Taxes (Plus) Delinquent Special Assessments = Delinquent Special Assessments (Plus) Real Estate Net Plus CAUV, Specials, and Delinq. = Net Tax Charge Net Tax Charge Divided By 2 = Net Half Year Tax EXAMPLE This example assumes your home has a fair market value of $100,000 with no homestead, agricultural CAUV recoupment, special assessments, or delinquencies. $100,000 x 35% x 69.70* (.06970) = $ 2, , x * = (Minus) 2, = 1, , x 10% (.10) = (Minus) 1, x 2 1/2% (.025)** = (Minus) No Homestead*** = - (Minus) 1, = 1, No CAUV Recoupment**** = - (Plus) No Special Assessments = - (Plus) No Delinquent Real Estate = - (Plus) No Delinquent Special Assessments = - (Plus) 1, = 1, , Divided by 2 = *Wood County has 83 taxing districts with their own tax rate and reduction factor. **A law passed by Ohio Legislature in 1979, applicable to owner occupied dwellings only. ***Senior citizens 65 and older and the permanently disabled are eligible to receive homestead exemptions (reduction in real estate taxes) provided they own and occupy their home. ****Recoupment of prior tax savings on acreage being converted from agricultural use. 17

20 SUMMARY OF TAXES COLLECTED AND DISBURSED The County Treasurer collects all real estate and personal property taxes. The County Auditor then distributes these funds to the taxing districts to which they belong. Taxing districts not wholly in Wood County (*) received additional amounts from the other county or counties which comprises their district. The following table shows the amounts distributed for The taxes collected and distributed were based on 2009 assessed values, levied in 2009 and collected in Real Estate Personal Property Real Estate Personal Property City Township - continued Bowling Green 2,622,796 2,936 Middleton 1,104,355 2,193 Fostoria* 67, Milton 117, Northwood 361, Montgomery 294,630 1,056 Perrysburg 5,076,841 3,100 Perry 160, Rossford 1,915,060 1,741 Perrysburg 4,055,222 41,770 Plain 165, School District Portage 114, Anthony Wayne* 668,530 3,351 Troy 446,954 2,034 Bowling Green* 16,133,704 50,818 Washington 240, Eastwood 4,947,442 21,048 Webster 156, Elmwood* 2,352,203 10,966 Weston 180, Fostoria* 1,400,718 3,669 Four County* 2, Village Gibsonburg* 27, Bairdstown 4,796 8 Lake* 7,178,200 50,793 Bloomdale 47, Lakota* 849,608 6,288 Bradner 94, McComb* 296,353 3,806 Custar 13,837 8 North Baltimore* 2,441,705 11,285 Cygnet 12, Northwood 5,373,260 27,328 Grand Rapids 77, Otsego* 4,127,175 6,612 Haskins 152, Patrick Henry* 34, Hoytville 22, Penta County* 7,339,564 22,475 Jerry City 23, Perrysburg 24,690,139 68,287 Luckey 111, Rossford 13,311, ,678 Millbury 39, Vanguard* 104, Milton Center 12,676 4 North Baltimore 301, Township Pemberville 157, Bloom 378,878 1,956 Portage 19, Center 151, Risingsun 73, Freedom 332,513 1,029 Tontogany 36,100 2 Grand Rapids 122, Walbridge 90, Henry 141,439 1,125 Wayne 96, Jackson 66,193 1,009 West Millgrove 14, Lake 1,978,575 11,877 Weston 65,564 3 Liberty 112,

21 DEBT OBLIGATIONS General Obligation Bonds are long-term debt instruments which are paid from property taxes received by the General fund or from enterprise related revenues. Special Assessment Bonds are long-term debt instruments which are paid from the proceeds of the special assessments levied against those property owners who primarily benefit from the project. Balance 01/01/10 Issued Retired Balance 12/31/10 General Obligation Bonds $ 6,385,000 $ - $ 725,000 $ 5,660,000 Special Assessment Bonds 737, , ,000 Total Debt $ 7,122,000 $ - $ 1,087,000 $ 6,035,000 OUTSTANDING DEBT ANALYSIS 12,000,000 10,000,000 10,648,000 8,000,000 9,161,000 6,000,000 8,164,000 7,122,000 4,000,000 6,035,000 2,000, The 12/31/10 debt balance of $6,035,000 includes Wood County Public Library bonds of $3,920,

22 AVERAGE UNEMPLOYMENT RATES Wood County, Ohio Year Employment Unemployment County Ohio ,100 3, % 5.4% ,300 3, ,100 4, ,600 7, ,400 6, Source: Ohio Department of Job & Family Services (estimates are not seasonally adjusted) U.S. 4.6% POPULATION Wood County, Ohio 150, , , , , ,488 90,000 60,000 59,605 72,596 82,618 30, Source: U.S. Census Bureau YEAR 2010 CENSUS INFORMATION Bairdstown Village 130 Jackson Township 489 Perrysburg Township Bloom Township* 996 Jerry City Village 427 Plain Township Bloomdale Village 678 Lake Township 6,753 Portage Township* Bowling Green City 30,028 Liberty Township* 1,629 Portage Village Bradner Village 985 Luckey Village 1,012 Risingsun Village Center Township 1,206 Middleton Township 3,266 Rossford City Custar Village 179 Millbury Village 1,200 Tontogany Village Cygnet Village 597 Milton Center Village 144 Troy Township Fostoria City (Wood Co) 1,038 Milton Township* 535 Walbridge Village Freedom Township 1,356 Montgomery Township 1,752 Washington Towhship 1 Grand Rapids Township 642 North Baltimore Village 3,432 Wayne Village Grand Rapids Village 965 Northwood City 5,265 Webster Township Haskins Village 1,188 Pemberville Village 1,371 West Millgrove Village Henry Township 743 Perry Township 1,431 Weston Township* Hoytville Village 303 Perrysburg City 20,623 Weston Village Wood County Source: U.S. Census Bureau *Estimated - final numbers not yet available 20 12,512 1,663 1, , ,858 3,019 1, , , ,488

23 PRINCIPAL TAXPAYERS Top Ten Companies December 31, 2010 Taxpayer Total Assessed Percentage of Total Assessed Type of Business Valuation Valuation Toledo Edison Company First Energy Utility 36,496, % Ramco Auburn Crossroads SPE LLC Commercial 10,411, Levis Commons LLC Retail 10,279, Wal-Mart Stores Retail 10,051, New Carco Acquisition LLC Manufacturer 9,289, Bass Pro Rossford Development Company LLC Retail 7,784, American Transmission Systems, Inc Utility 7,600, Meijer Stores Limited Partnership Retail 7,590, Levis Town Square Land LLC Retail 6,639, Edward Rose Development Company LLC Commercial 6,602, $ 112,744, % Total County Assessed Valuation $ 2,867,709,340 LARGEST EMPLOYERS Employer Type Number of Employees Bowling Green State University University 5,361 Owens Community College College 1,525 Wood County Government 1,221 First Solar, Inc. Manufacturer 1,100 Wood County Hospital Hospital 900 DaimlerChrysler Corporation Manufacturer 850 Walgreens Retail 760 Norplas Industries Manufacturer 650 TNS Market Research (NFO) Information Research 625 Cooper Standard Automotive Manufacturer 565 Source: Wood County Economic Development Commission 21

24 HOW DO WE COMPARE? Population Unemployment Sales Tax Sales Tax Property Total County (2010 Census) Rate* Rate Collected** Value Debt Fulton 42, % 7.00% $ 3,824,652 $ 904,703,360 $ 8,742,985 Hancock 74, ,571,463 1,581,940,505 18,215,804 Henry 28, ,398, ,049, ,641 Lucas 441, ,922,857 8,073,605, ,564,554 Ottawa 41, ,916,392 1,768,978,470 65,640,305 Putnam 34, ,648, ,454,120 3,014,056 Sandusky 60, ,084,287 1,164,284,130 5,039,540 Seneca 56, ,531, ,832,950 4,571,730 Wood 125, ,486,671 2,867,709,340 6,035,000 For 2010, comparative information was requested and obtained from each of the respective County Auditors. This information provides an insightful look at how we compare to other counties. *Annual average for 2010, provided by Ohio Department of Job and Family Services. **Provided by the Ohio Department of Taxation. PER CAPITA DEBT (Total Debt to Population) 1,600 1,400 1,200 1, ,

25 THE WOOD COUNTY AUDITOR'S OFFICE GENERAL ACCOUNTING The County Auditor is the chief fiscal officer of Wood County. It is his responsibility to account for the millions of dollars received each year by the County and to issue warrants (checks) in payment of all County obligations, including the distribution of tax dollars to Wood County itself and to its five cities, twenty-one villages, nineteen townships, and eighteen school districts, as well as other county agencies. The County Auditor is the watchdog over all County funds and maintains the official records of all receipts, disbursements, and fund balances. The County Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds in addition to real estate and personal property taxes. PERSONAL PROPERTY TAX The Ohio Tangible Personal Property Tax was phased out in 2008 due to the legislature's tax restructuring. Delinquent personal property tax amounts continue to be billed, collected and then distributed back to the local taxing districts in the same manner as real estate. State reimbursement to the County and it's subdivisions for lost revenue occurred until calendar year 2010 and then diminishes until elimination in REAL ESTATE ASSESSMENT Wood County has more than 74,028 individual parcels of real property. It is the duty of the County Auditor's Office to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes. A general reappraisal is mandated by Ohio Law every six years and an update every third year following a general reappraisal. The office maintains a detailed record of the appraisal on each parcel in the County and these records are open for public inspection. REAL ESTATE TAXES AND RATES Under Ohio law, the County Auditor cannot and does not raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by a vote of the people, and are computed in strict accordance with procedures required by the Ohio Department of Tax Equalization. Annually, the County Auditor prepares the General Tax List and Duplicate. For taxation purposes, property owners are assessed at 35 percent of fair market value. The tax bill is based on the tax rate multiplied by the valuation on the Tax Duplicate. This is a taxpayers proportionate share of the cost of operating local government including villages, townships, schools, and the County. Ohio law limits the amount of taxation without a vote of the people to what is known as the "10 mill limitation" ($10 per $1,000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by County residents. The "tax rate" is an accumulation of all of these levies and bond issues. GEOGRAPHIC INFORMATION SYSTEM (GIS) The Wood County Auditor's GIS is an integrated collection of software, hardware, and data used to manage, view, and analyze information. It is comprised of more than 2,000 aerial photographs which have geographic data layers attached to the base maps. GIS electronic map information is available to be used by a variety of city and county jurisdictions and in numerous applications such as: appraisal, planning, economic development, E-911, board of elections, code compliance, engineering, utilities, water and waste water mapping to name a few. SPECIAL ASSESSMENTS Special assessments are not part of the real estate tax, but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks, sewer lines, or water lines. The County Auditor is required by law to keep an accounting of these special assessments, to place them on the Tax Duplicate as a separate item, and to return the money collected to the city, village, township, or county office which levied the assessment. 23

26 HOMESTEAD EXEMPTION AND PROPERTY TAX ROLLBACK Homestead exemption and property tax rollback are forms of property tax relief. Every residential and agricultural property taxpayer receives the ten percent rollback. Senior citizens who are age 65 and older and the permanently disabled are eligible to receive homestead exemptions (reduction in real estate taxes) provided they own and occupy their home. Applications are available at the County Auditor's Office. Manufactured homes are also included in the homestead program. However, sales tax is collected by the Ohio Department of Taxation. ESTATE TAX The County Auditor acts as an agent for the Tax Commissioner of Ohio. The monies collected from this estate tax are distributed by law to the taxing district in which the decedent had resided or owned property (currently, 20 percent to the State of Ohio and 80 percent to the city, village, or township). ADDITIONAL DUTIES OF THE AUDITOR The County Auditor's Office also administers the - Member/Secretary of the Board of Revision 2 1/2 percent property tax reduction law passed in - Member/ Secretary of the Budget Commission 1979 for residential and agricultural property owners - Member/ Secretary of the Data Processing Board who occupy their home. Applications are available - Member/Vice President of the Wood County Community at the County Auditor's Office. Improvement Corporation - Member of the Buildings and Grounds Committee MANUFACTURED HOME TAXES - Member of the Debt Review Committee - Member of the Financial Report Review Committee Under Ohio law, it is the responsibility of owners of manufactured homes (mobile homes) to register WEIGHTS AND MEASURES their homes with the County Auditor for tax purposes. Annually the County Auditor's Office The County Auditor is the Sealer of Weights and assesses each manufactured home and prepares Measures for the entire County, thus protecting the a Tax Duplicate. The manufactured home tax is general public from the possible loss which may occur distributed to the local taxing districts (cities, from faulty measuring devices. He is charged with the villages, townships, and schools) in the same responsibility of insuring that state laws relating to weights manner as real estate taxes. In Wood County, and measures are strictly enforced. Gas pumps, scales, there are almost 5,000 manufactured homes on the price scanners, and linear measures are all checked Tax Duplicate. regularly to verify their accuracy. LICENSING The County Auditor's Office is the focal point in the County for the issuance of licenses for dogs, kennels, vendors, cigarettes, and junk yards. Dog licenses compose the largest number of licenses sold. The annual dog registration is a service designed to benefit the animal, its owner, and the community. The Animal Control Facility operates under the Board of County Commissioners, who annually set the fees for licenses. Vendor's licenses authorize businesses to sell tangible property to the public and collect sales tax, of which part is returned for use on the local level. 24

27 WOOD COUNTY AUDITORS Seneca Allen...May 3, 1820 Ambrose Rice Thomas W. Powell...c James W. Robinson John C. Spink Willard V. Way E. B. Eagle W. H. Sloane Sidney C. Sloane A. L. Fowler Addison Smith Jairus Curtis...c Addison Smith Sardis D. Westcott James W. Ross Addison Smith George N. Parsons S. B. Price Joseph B. Newton Samuel Case Ebenezer W. Poe John B. Wilson George W. Gaghan Burton C. Harding Fred W. Toan Charles E. Stinebaugh Ralph S. Gillespie...c Edward E. Coriell C. O. Cummings Claude L. Filiere Harry L. Williamson Kenneth Slaughterbeck Harold R. Bateson Michael Sibbersen

28 WOOD COUNTY PHONE NUMBERS Toll Free Number Family Services of Wood County Adult Probation Health Department Work Release Historical Museum and Center Agricultural Society Job and Family Services Alcohol, Drug Addiction and Mental Justice Center Health Services Board Juvenile Court Center Auditor Juvenile Residential Center of North Real Estate West Ohio Behavioral Connections Landfill Board of Elections Law Library Building Inspection Board of Developmental Disabilities Buildings and Grounds - Courthouse and Wood Lane Industries Buildings and Grounds - East Gypsy NorthWest Community Corrections Lane Road Complex Center Central Services Northwestern Water & Sewer District Child Support Enforcement Agency Nursing Home (Wood Haven Health Care) Children's Resource Center OSU Extension Clerk of Courts - Auto Title Park District Clerk of Courts - Legal Planning Commission Commissioners Probate Court Common Pleas Court Prosecuting Attorney Common Pleas Court Public Defender Common Pleas Court Recorder Coroner Records Center County Public Library Regional Airport Authority Court Administration Senior Citizens Center Court Security Sheriff Dog Shelter Communications Domestic Relations Soil and Water Conservation District Economic Development Solid Waste Management District Educational Service Center Treasurer Emergency Management Agency Veteran's Assistance Center Engineer Work Industry Program Highway Garage WOOD COUNTY WEB SITE: 26

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30 Wood County Courthouse Falcons Wood County s only known pair of nesting peregrine falcons made their home in the courthouse clock tower in The Ohio Department of Natural Resources has banded all four female chicks, and installed a webcam, and click on the Peregrine Falcon link. The front and back covers contain photographs taken by county employees Kim Barnes and Denny Dauer, respectively. The Wood County Courthouse is located on the north side of Court Street between Prospect and Summit Streets in Bowling Green, Ohio. WOOD COUNTY OFFICES 1 COURTHOUSE SQUARE BOWLING GREEN, OHIO (419)