PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT

Transcription

1 PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT

2 Marion County Board of County Commissioners Budget Workshop - Proposed Budget Overview Monday, July 10, ) Budget Workshop Agendas Discussion Items Page 2) Comparison of Rolled-Back and Proposed Tax Levies 1 3) Comparison of Simple Majority Maximum and Proposed Tax Levies 2 4) Countywide -, Millage Rate & Property Tax Levy 3 General Fund - Analysis of Change in Millage Rate 4 Fine & Forfeiture Fund - Analysis of Change in Millage Rate 6 5) MSTU for Law Enforcement -, Millage Rate & Property Tax 7 MSTU for Law Enforcement - Analysis of Change in Millage Rate 8 6) Fire Rescue & EMS -, Millage Rate & Property Tax Levy 9 7) Countywide & Major MSTUs - Average Tax Levies - Single Family Properties 10 Countywide & Major MSTUs - Average Tax Levies - Selected Properties 11 8) Marion Oaks MSTU -, Millage Rate & Property Tax Levy 12 Marion Oaks MSTU for Recreation - Financial Forecast 13 9) Silver Springs Shores -, Millage Rate & Property Tax Levy 14 Silver Springs Shores Special Tax District - Financial Forecast 15 10) Hills of Ocala -, Millage Rate & Property Tax Levy 16 Hills of Ocala MSTU for Recreation - Financial Forecast 17 11) Rainbow Lakes MSD -, Millage Rate & Property Tax Levy Rainbow Lakes Estates Municipal Service District - Financial Forecast Rainbow Lakes MSTU -, Millage Rate & Property Tax Levy Rainbow Lakes Estates MSTU - Financial Forecast ) Comparison of State Shared Operating Revenue Estimates - General Fund 22 Comparison of State Shared Operating Revenue Estimates - Transportation Fund 23 13) Revenue Adjustment for Certified Taxable 95% 24 14) Set Proposed (Maximum) Millage Rates before August 4, 2017 Tentatively scheduled for the Board's Regular Meeting of August 1, 2017 i

3 COUNTYWIDE Marion County Board of County Commissioners Comparison of ROLLED-BACK and PROPOSED Tax Levies Proposed Budget Fiscal Year Millage Rate Tax Levy Over (Under) Rolled-Back Rate Rolled-Back Proposed Rolled-Back Proposed Difference 16,538,300,239 General Fund Millage Rate and Levy $ 50,823,850 $ 55,237,923 $ 4,414,073 Fine & Forfeiture Fund Millage Rate and Levy $ 8,444,456 $ 8,765,299 $ 320,843 Health Unit Trust Fund Millage Rate and Levy $ 1,911,828 $ 1,984,596 $ 72,768 Parks Land Debt Service Fund Millage Rate and Levy $ 661,532 $ 661,532 $ - Total Countywide $ 61,841,666 $ 66,649,350 $ 4,807,684 NON-COUNTY-WIDE SPECIAL DISTRICTS MSTU for Law Enforcement 11,793,812,300 Millage Rate and Levy $ 39,443,226 $ 40,924,529 $ 1,481,303 Marion Oaks MSTU - Rec. 437,757,871 Millage Rate and Levy $ 423,312 $ 446,513 $ 23,201 Silver Springs Shores - Rec. 205,673,310 Millage Rate and Levy $ 588,802 $ 617,020 $ 28,218 Rainbow Lakes Estates - Rec. 100,178,925 Millage Rate and Levy $ 44,580 $ 47,084 $ 2,504 Hills of Ocala MSTU - Rec. 114,154,178 Millage Rate and Levy $ 19,475 $ 20,548 $ 1,073 Fire / Rescue MSTU 12,006,555,278 Millage Rate and Levy $ 8,913,667 $ 9,245,048 $ 331,381 Total Non-Countywide Levy $ 49,433,062 $ 51,300,742 $ 1,867,680 Total Countywide and Non-Countywide Levy $ 111,274,728 $ 117,950,092 $ 6,675,364 Rainbow Lakes Estates MSD 106,769,056 Millage Rate and Levy $ 229,692 $ 240,230 $ 10,538 Page 1

4 Marion County Board of County Commissioners Comparison of SIMPLE MAJORITY MAXIMUM and PROPOSED Tax Levies Proposed Budget Fiscal Year COUNTYWIDE Millage Rate Tax Levy Over (Under) Maximum Millage Rate Maximum Proposed Maximum Proposed Difference General Fund Millage Rate and Levy $ 84,646,328 $ 55,237,923 $ (29,408,405) Fine & Forfeiture Fund Millage Rate and Levy $ 16,152,958 $ 8,765,299 $ (7,387,659) Health Unit Trust Fund Millage Rate and Levy $ 3,459,812 $ 1,984,596 $ (1,475,216) Parks Land Debt Service Fund Millage Rate and Levy $ 661,532 $ 661,532 $ - Total Countywide $ 104,920,630 $ 66,649,350 $ (38,271,280) NON-COUNTY-WIDE SPECIAL DISTRICTS 16,538,300,239 MSTU for Law Enforcement 11,793,812,300 Millage Rate and Levy $ 43,890,672 $ 40,924,529 $ (2,966,143) Marion Oaks MSTU - Rec. 437,757,871 Millage Rate and Levy $ 1,832,892 $ 446,513 $ (1,386,379) Silver Springs Shores - Rec. 205,673,310 Millage Rate and Levy $ 1,125,979 $ 617,020 $ (508,959) Rainbow Lakes Estates - Rec. 100,178,925 Millage Rate and Levy $ 110,788 $ 47,084 $ (63,704) Hills of Ocala MSTU - Rec. 114,154,178 Millage Rate and Levy $ 47,431 $ 20,548 $ (26,883) Fire / Rescue MSTU 12,006,555,278 Millage Rate and Levy $ 18,255,967 $ 9,245,048 $ (9,010,919) Total Non-Countywide Levy $ 65,263,729 $ 51,300,742 $ (13,962,987) Total Countywide and Non-Countywide Levy $ 170,184,359 $ 117,950,092 $ (52,234,267) Rainbow Lakes Estates MSD 106,769,056 Millage Rate and Levy $ 610,185 $ 240,230 $ (369,955) Page 2

5 Marion County - Countywide Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $26 : $Billions $22 $18 $14 $20.8 $18.4 $16.3 $15.0 $14.0 $13.9 $14.4 $15.0 $15.6 $16.5 $ Millage Rate: $1 per $1, $90 $80 $70 $60 $81 $72 Property Tax Revenue: $Millions $64 $58 $56 $54 $54 $59 $61 $67 $50 Page 3

6 Marion County Board of County Commissioners Analysis of Change in Millage Rate - General Fund Fiscal Years and /01/2017 Adopted Tentative Budget Difference Budget Ad Valorem Millage Rate ,644,017,463 16,538,300,239 Ad 95% 47,409,195 5,066,832 52,476,027 Revenues by Organizational Unit County Commission Departments 31,949, ,566 32,460,032 County Attorney 298, , ,956 Grant Funded Programs 10,130,894 (2,407,359) 7,723,535 Clerk of the Circuit Court & Comptroller 1,168,925 (140,924) 1,028,001 Property Appraiser 10,055 (193) 9,862 Sheriff 1,027,800 16,700 1,044,500 Supervisor of Elections 4,000 2,000 6,000 Tax Collector 5,745, ,666 6,005,965 Courts and Criminal Justice 1,710,322 (127,103) 1,583,219 Grant Funded Capital Outlay 954,835 2,716,933 3,671,768 Other General Revenue 31,265, ,318 31,676,752 Total Revenues 131,675, ,087,617 Fund Balance Carry Forward 25,917,981 (2,719,802) 23,198,179 Total Revenues and Carry Forward 157,593, ,285,796 Expenditures by Organizational Unit County Commission Departments 66,701,773 68,915,777 Capital Improvements 4,436,035 2,796,380 County Commission Total 71,137, ,349 71,712,157 County Attorney 908,071 34, ,737 Grant Funded Programs 10,130,894 (2,407,359) 7,723,535 Health Services 5,788,009 (167,337) 5,620,672 Clerk of the Circuit Court & Comptroller 2,887, ,866 3,048,841 Property Appraiser 3,241,999 93,069 3,335,068 Sheriff - Jail 31,370,862 1,392,032 32,762,894 Sheriff - Emergency Management 468, ,381 Supervisor of Elections 2,497,686 69,716 2,567,402 Tax Collector 7,618, ,718 7,997,426 Courts and Criminal Justice 2,824,549 20,782 2,845,331 Agencies 3,010, ,778 3,554,523 Transfers and Other 1,819,133 33,321 1,852,454 Grant Funded Capital Outlay 954,835 2,716,933 3,671,768 Total Expenditures 144,659, ,103,189 Reserves 12,933, ,190 13,182,607 Total Expenditures and Reserves 157,593, ,285,796 Page 4

7 Marion County Board of County Commissioners Analysis of Change in Millage Rate - General Fund Fiscal Years and /01/2017 Net Increase (Decrease) in Ad Valorem Funding and Millage Rate Adopted Millage Rate Millage Change from Increase in (2,710,124) (0.17) Adopted Tax 95% ,409,195 Changes in Sources: (Increases)/Decreases County Commission Departments (510,566) (0.03) County Attorney (103,090) (0.01) Clerk of the Circuit Court 140, Property Appraiser Sheriff (16,700) - Supervisor of Elections (2,000) - Tax Collector (260,666) (0.02) Courts and Criminal Justice 127, Other General Revenue (411,318) (0.02) Fund Balance Carry Forward 2,719, Changes in Uses: Increases/(Decreases) County Commission Total 574, County Attorney 34,666 - Health Services (167,337) (0.01) Clerk of the Circuit Court 160, Property Appraiser 93, Sheriff - Jail 1,392, Sheriff - Emergency Management - - Supervisor of Elections 69,716 - Tax Collector 378, Courts and Criminal Justice 20,782 - Agencies 543, Transfers and Other 33,321 - Reserves 249, Increase in Tax 95% and Millage Rate 5,066, Proposed Tax Levy & Millage Rate ,476, SUMMARY Millage Change from (Increase) in (2,710,124) (0.17) Millage Change from Net (Increase) in Other Revenues (1,036,120) (0.06) Millage Change from Net Decrease in Fund Balance Carry Forward 2,719, Millage Change from (Increase) in Total Funding Sources (1,026,442) (0.06) Millage Change from Net Increase in Expenditures 3,133, Millage Change from Increase in Reserves 249, Millage Change from Increase in Total Funding Uses 3,383, Net Increase in Proposed Millage Rate 2,356, Page 5

8 Marion County Board of County Commissioners Analysis of Change in Millage Rate - Fine & Forfeiture Fund Fiscal Years and /01/2017 Adopted Tentative Budget Difference Budget Ad Valorem Millage Rate ,644,017,463 16,538,300,239 Revenues Ad 95% 7,876, ,271 8,327,034 Other 95% 685,818 (334) 685,484 Total Revenues 8,562,581 9,012,518 Fund Balance Carry Forward 1,658,333 (50,322) 1,608,011 Total Revenues and Carry Forward 10,220,914 10,620,529 Expenditures Sheriff - Bailiff 1,790,867 67,950 1,858,817 Sheriff - Regular 6,156, ,464 6,422,528 Public Safety Communications 92,617 6,078 98,695 Clerk of the Circuit Court & Comptroller 8,000-8,000 State Attorney Technology 663,675 (79,200) 584,475 Total Expenditures 8,711,223 8,972,515 Reserves 1,509, ,323 1,648,014 Total Expenditures and Reserves 10,220,914 10,620,529 Net Increase (Decrease) in Ad Valorem Funding and Millage Rate Adopted Millage Rate Millage Change from Increase in (450,271) (0.03) Adopted Tax 95% ,876,763 Changes in Sources: (Increases)/Decreases Other Revenue Projected Carry Forward 50,322 - Changes in Uses: Increases/(Decreases) Sheriff Bailiff 67, Sheriff Regular 266, Public Safety Communications Allocation 6,078 - State Attorney Technology (79,200) (0.01) Reserves 138, Increase in Tax 95% and Millage Rate 450,271 - Proposed Tax Levy & Millage Rate ,327, SUMMARY Millage Change from (Increase) in (450,271) (0.03) Millage Change from Net Decrease in Other Revenues Millage Change from Net Decrease in Fund Balance Carry Forward 50,322 - Millage Change from (Increase) in Total Funding Sources (399,615) (0.03) Millage Change from Net Increase in Expenditures 261, Millage Change from Increase in Reserves 138, Millage Change from Increase in Total Funding Uses 399, Net Increase in Proposed Millage Rate - - Page 6

9 MSTU for Law Enforcement Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $22 : $Billions $19 $16 $13 $10 $15.6 $13.5 $12.0 $10.9 $10.1 $10.0 $10.4 $10.7 $11.2 $11.8 $ Millage Rate: $1 per $1, Property Tax Revenue: $Millions $45 $41 $37 $33 $29 $32 $32 $34 $31 $28 $32 $36 $37 $39 $41 $25 Page 7

10 Marion County Board of County Commissioners Analysis of Change in Millage Rate - MSTU for Law Enforcement Fiscal Years and /01/2017 Adopted Tentative Budget Difference Budget Ad Valorem Millage Rate ,180,367,917 11,793,812,300 Revenues Ad 95% 36,856,083 2,022,219 38,878,302 Other 95% 834, ,365 1,211,804 Total Revenues 37,690,522 40,090,106 Fund Balance Carry Forward 5,219, ,259 6,213,246 Total Revenues and Carry Forward 42,910,509 46,303,352 Expenditures Sheriff - Patrol & CID 33,656,587 2,029,921 35,686,508 Public Safety Communications 2,112, ,626 2,251,182 Other Charges 1,612,782 44,839 1,657,621 Total Expenditures 37,381,925 39,595,311 Reserve for Cash Carry Forward 5,528,584 1,179,457 6,708,041 Total Expenditures and Reserves 42,910,509 46,303,352 Net Increase (Decrease) in Ad Valorem Funding and Millage Rate Adopted Millage Rate Millage Change from Increase in (2,022,219) (0.18) Adopted Tax 95% ,856,083 Changes in Sources: (Increases)/Decreases Other Revenue (377,365) (0.03) Available Carry Forward (993,259) (0.09) Changes in Uses: Increases/(Decreases) Sheriff Patrol & CID 2,029, Public Safety Communications Allocation 138, Other Charges 44,839 - Reserve for Cash Carry Forward 1,179, Increase in Tax 95% and Millage Rate 2,022,219 - Proposed Tax Levy & Millage Rate ,878, SUMMARY Millage Change from (Increase) in (2,022,219) (0.18) Millage Change from Net (Increase) in Other Revenues (377,365) (0.03) Millage Change from Net (Increase) in Fund Balance Carry Forward (993,259) (0.09) Millage Change from (Increase) in Total Funding Sources (3,392,843) (0.30) Millage Change from Net Increase in Expenditures 2,213, Millage Change from Increase in Reserves 1,179, Millage Change from Increase in Total Funding Uses 3,392, Net Increase in Proposed Millage Rate - - Page 8

11 Fire, Rescue and EMS Fund Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $19 $15.9 : $Billions $15 $11 $13.8 $12.2 $11.1 $10.2 $10.2 $10.6 $10.9 $11.4 $12.0 $ Millage Rate: $1 per $1, $18 Property Tax Revenue: $Millions $14 $10 $13.2 $11.4 $10.2 $8.6 $7.9 $7.9 $8.1 $8.4 $8.8 $9.2 $6 Page 9

12 Marion County Board of County Commissioners Average Tax Levies - Single Family Properties Countywide & Major MSTUs Adopted and Tentative Adopted Tentative Change Millage Rate Countywide MSTU for Law Enforcement Fire Rescue MSTU All Single Family Properties Countywide Average Taxable Value $ 73,546 $ 77,719 $ 4,173 Property Tax Levy Countywide $ 286 $ 313 $ 27 MSTU for Law Enforcement Fire Rescue MSTU Total Tax Levy - Countywide & Major MSTUs $ 598 $ 643 $ 45 Homestead Single Family Properties Countywide Average Taxable Value $ 64,829 $ 68,498 $ 3,669 Property Tax Levy Countywide $ 252 $ 276 $ 24 MSTU for Law Enforcement Fire Rescue MSTU Total Tax Levy - Countywide & Major MSTUs $ 527 $ 567 $ 40 Note: Countywide average taxable values applied to all millage rates presented, average values within MSTUs vary. Source: Countywide Average Taxable Values - Marion County Property Appraiser Page 10

13 Marion County Board of County Commissioners Comparison of Tax Levies - Selected Property Categories Adopted and Tentative Adopted Tentative Millage Millage Rates Increase Countywide MSTU for Law Enforcement Fire Rescue MSTU Typical - Unincorporated Area Total Average Average Total Total Taxable Value Taxable Value Tax Levy Tax Levy Tax Levy Property Category Increase All Single Family Home $ 73,546 $ 77,719 $ 598 $ 643 $ 45 Homestead Single Family Home $ 64,829 $ 68,498 $ 527 $ 567 $ 40 One Story Store $ 393,942 $ 415,263 $ 3,202 $ 3,435 $ 233 Warehouse / Distribution / Storage $ 468,279 $ 540,105 $ 3,808 $ 4,467 $ 659 Restaurant / Cafeteria $ 476,857 $ 505,117 $ 3,877 $ 4,178 $ 301 Financial Institution $ 832,833 $ 741,676 $ 6,771 $ 6,134 $ (637) Manufacturing $ 832,376 $ 785,622 $ 6,767 $ 6,497 $ (270) Hotel / Motel $ 1,515,033 $ 1,629,780 $ 12,317 $ 13,478 $ 1,161 Department Store $ 6,312,194 $ 6,413,956 $ 51,317 $ 53,043 $ 1,726 Note: Countywide average taxable values applied to all millage rates presented, average values within MSTUs vary. Source: Countywide Average Taxable Values - Marion County Property Appraiser Page 11

14 Marion Oaks MSTU Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $1,800 : $Millions $1,400 $1,172 $1,000 $600 $879 $591 $437 $392 $375 $379 $395 $413 $438 $ Millage Rate: $1 per $1, $1,800 $1,400 $1,195 Property Tax Revenue: $Thousands $1,000 $897 $600 $603 $446 $400 $382 $386 $403 $422 $447 $200 Page 12

15 Marion Oaks MSTU for Recreation Financial Forecast Fiscal Years through Forecast Forecast Forecast Forecast Forecast Forecast Millage Rate: Revenues 486, , , , , ,337 Balances Forward - Cash Regular 1,374, , , , , ,610 TOTAL REVENUES & FUNDS 1,861,516 1,500,028 1,037,387 1,068,618 1,101,506 1,113,947 TOTAL EXPENDITURES 876, , , , , ,355 ENDING FUND BALANCE 985, , , , , ,592 (476,568) (232,108) 9,121 10,115 (11,018) $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Financial Forecast Revenues Expenditures Fund Balance Page 13

16 Silver Springs Shores - Special Tax District Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $400 : $Millions $312 $300 $200 $268 $228 $202 $172 $167 $180 $186 $196 $206 $ Millage Rate: $1 per $1, $1,200 Property Tax Revenue: $Thousands $1,000 $935 $800 $600 $804 $683 $605 $516 $501 $539 $559 $589 $617 $400 Page 14

17 Silver Springs Shores Special Tax District Financial Forecast Fiscal Years through Forecast Forecast Forecast Forecast Forecast Forecast Millage Rate: Revenues 593, , , , , ,019 Balances Forward - Cash Regular 495, , , , , ,727 TOTAL REVENUES & OTHER 1,088,832 1,049,250 1,100,012 1,145,749 1,187,867 1,225,746 TOTAL EXPENDITURE SUMMARY 658, , , , , ,978 ENDING FUND BALANCE 429, , , , , ,768 32,183 26,600 22,408 17,578 12,041 $750,000 Financial Forecast $700,000 $650,000 $600,000 $550,000 $500,000 $450,000 $400,000 Revenues Expenditures Fund Balance Page 15

18 Hills of Ocala MSTU for Recreation Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $350 : $Millions $261 $250 $150 $177 $152 $138 $103 $101 $101 $102 $107 $114 $ Millage Rate: $1 per $1, $43 $36 $37 Property Tax Revenue: $Thousands $29 $25 $27 $25 $22 $19 $18 $18 $18 $19 $21 $15 Page 16

19 Hills of Ocala MSTU for Recreation Financial Forecast Fiscal Years through Forecast Forecast Forecast Forecast Forecast Forecast Millage Rate: Revenues 21,649 22,927 23,599 30,178 31,085 31,183 Balances Forward - Cash Regular 27,177 17,330 12,773 8,063 9,082 10,134 TOTAL REVENUES & FUNDS 48,826 40,257 36,372 38,241 40,167 41,317 TOTAL EXPENDITURES 31,496 27,484 28,309 29,159 30,033 30,934 ENDING FUND BALANCE 17,330 12,773 8,063 9,082 10,134 10,383 (4,557) (4,710) 1,019 1, $40,000 Financial Forecast $30,000 $20,000 $10,000 $0 Revenues Expenditures Fund Balance Page 17

20 Rainbow Lakes Estates - Municipal Service District Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $450 : $Millions $300 $318 $150 $156 $134 $115 $95 $93 $91 $96 $102 $107 $ Millage Rate: $1 per $1, $600 $500 $400 $497 $312 Property Tax Revenue: $Thousands $300 $200 $268 $260 $214 $208 $204 $216 $229 $240 $100 Page 18

21 Rainbow Lakes Estates Municipal Service District Financial Forecast Fiscal Years through Forecast Forecast Forecast Forecast Forecast Forecast Millage Rate: Revenues 376, , , , , ,206 Balances Forward - Cash Regular 1,068, , , , , ,307 TOTAL REVENUES & OTHER 1,445,620 1,332, , , , ,513 TOTAL EXPENDITURE SUMMARY 501, , , , , ,573 ENDING FUND BALANCE 944, , , , , ,940 (492,770) (91,837) (96,101) (16,449) (28,367) $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Financial Forecast Revenues Expenditures Fund Balance Page 19

22 Rainbow Lakes Estates - Comm Res Facility MSTU Certified, Millage Rate and Property Tax Levy Fiscal Years through Tentative $450 : $Millions $300 $301 $150 $145 $125 $109 $90 $87 $84 $89 $95 $100 $ Millage Rate: $1 per $1, $150 Property Tax Revenue: $Thousands $100 $90 $50 $49 $42 $42 $42 $41 $40 $42 $44 $47 $0 Page 20

23 Rainbow Lakes Estates - Comm Res Facility MSTU Financial Forecast Fiscal Years through Forecast Forecast Forecast Forecast Forecast Forecast Millage Rate: Revenues 43,721 45,432 79,321 81,702 84,157 84,163 Balances Forward - Cash Regular 102,868 77,754 27,569 29,153 30,937 32,928 TOTAL REVENUES & OTHER 146, , , , , ,091 TOTAL EXPENDITURE SUMMARY 68,835 95,617 77,737 79,918 82,166 84,483 ENDING FUND BALANCE 77,754 27,569 29,153 30,937 32,928 32,608 (50,185) 1,584 1,784 1,991 (320) $120,000 Financial Forecast $100,000 $80,000 $60,000 $40,000 $20,000 $0 Revenues Expenditures Fund Balance Page 21

24 Marion County Board of County Commissioners Comparison of State Shared Operating Revenue Estimates - General Fund Fiscal Years through , and Proposed In $ Millions (000,000) Projected Proposed Actual Actual Actual Actual Actual Actual Actual Actual Actual Budget General Fund State Revenue Sharing $ 6.27 $ 6.36 $ 6.48 $ 6.70 $ 7.09 $ 7.55 $ 8.23 $ 8.42 $ 8.75 $ /2 Cent Sales Tax $ $ $ $ $ $ $ $ $ $ GENERAL FUND $ $ $ $ $ $ $ $ $ $ (Funding for County Commission General Operations, Constitutional Officers, Mandates and Agencies) State Shared Revenue Estimates - General Fund In $ Millions (000,000) The above schedule includes net revenues utilized in the General Fund. Prior to fiscal year , a portion of the total 1/2 Cent Sales Tax proceeds were utilized for debt service payments. Beginning with fiscal year , total proceeds of the 1/2 Cent Sales Tax are available to be utilized in the County's General Fund for operating purposes. Page 22

25 Marion County Board of County Commissioners Comparison of State Shared Operating Revenue Estimates - Transportation Fund Fiscal Years through , and Proposed Transportation Maintenance Fund In $ Millions (000,000) Projected Proposed Actual Actual Actual Actual Actual Actual Actual Actual Actual Budget 1 Cent Fuel Tax $ 2.22 $ 2.18 $ 2.04 $ 2.01 $ 1.93 $ 1.97 $ 2.06 $ 2.13 $ 2.13 $ 2.22 Local Option Fuel Tax 6 Cent $ 8.62 $ 8.48 $ 7.93 $ 7.81 $ 7.50 $ 8.78 $ 9.18 $ 9.51 $ 9.74 $ 9.90 County Fuel Tax - (7th Cent) $ 1.94 $ 1.90 $ 1.88 $ 1.86 $ 1.85 $ 1.86 $ 1.94 $ 2.02 $ 2.02 $ 2.10 TRANSPORTATION FUND $ $ $ $ $ $ $ $ $ $ (Funding for Transportation Department Operating Budget, Mass Transit and Road Maintenance.) State Shared Revenue Estimates -Transportation Maintenance Fund In $ Millions (000,000) All fuel tax revenues shown at gross amounts received by Marion County. The County share of the distribution of Local Option Fuel Tax 6 Cent increased for fiscal years beginning in Page 23

26 Marion County Board of County Commissioners Revenue Adjustment for Certified Taxable 95% Fiscal Year Estimated Certified Tentative Change in Taxable Taxable Millage Property Tax Property Value Property Value 95% County - Wide Funds 001 General Fund $ 16,470,000,000 $ 16,538,300, $ 216, Fine & Forfeiture Fund $ 16,470,000,000 $ 16,538,300, $ 34, County Transportation Maintenance Fund $ 16,470,000,000 $ 16,538,300,239 - $ Marion County Health Unit Trust Fund $ 16,470,000,000 $ 16,538,300, $ 7, Parks & Land Acquisition Debt Service Fund $ 16,470,000,000 $ 16,538,300, $ 2,595 Total County - Wide Tax Levy Special Districts ( Non County - Wide Funds) 115 MSTU for Law Enforcement $ 11,750,000,000 $ 11,793,812, $ 144, Marion Oaks MSTU $ 430,000,000 $ 437,757, $ 7, Silver Springs Shores Special Tax District $ 204,000,000 $ 205,673, $ 4, Rainbow Lakes Estates - Comm Res Fac MSBU $ 100,000,000 $ 100,178, $ Hills of Ocala MSTU for Recreation $ 113,000,000 $ 114,154, $ MSTU for Fire Protection and Rescue Services $ 11,970,000,000 $ 12,006,555, $ 26, Rainbow Lakes Estates $ 106,500,000 $ 106,769, $ 575 Page 24