Courthouse and Jail Maintenance Tax Background Originally passed in 1987 at 3.50 mills in conjunction with major capital improvements which included a new jail, Judicial Center, and Courthouse restoration Renewed in 1997 (3.50 mills) Renewed in 2007 for a 3-yr period (3.46 mills) Rolled back to 3.27 in 2008

Courthouse and Jail Maintenance Tax Proceeds go into General Fund Pays for costs related to Courthouse Complex and Correctional Center, including maintenance, equipment, insurance, utilities, materials and supplies, custodial services, feeding and medical care of prisoners

Courthouse and Jail Maintenance Tax Buildings include: Parish Government Building, Calcasieu Courthouse, Judicial Center, D. A Building, 901 Lakeshore (since 2009), Magnolia Building, Facility Management Building, Correctional Center (including Sheriff’s Administration Building)

Calcasieu Parish Police Jury General Fund – Fund Balance Trend

Courthouse and Jail Maintenance Tax CurrentC & J tax revenues (3.27 mills)$4.3 MM CurrentC & J expenditures$8.2 MM Difference ($3.9 MM) 2009C & J levy (3.27 mills)$4.3 MM 2010C & J proposed levy (5.75 mills)$7.8 MM Difference (2.48 mills)$3.5 MM

Courthouse & Jail Maintenance Tax Proposal Impact on Residential Property Taxes Residential Valuation Current Levy (3.27 mills) Proposed Levy (5.75 mills) Difference (2.48 mills) $75, $100,000$8.18$14.38 $6.20 $150,000$24.53$43.13 $18.60 $200,000$40.88$71.88 $31.00 $250,000$57.23$ $43.40

Background on 1.50% Sales Tax Tax was originally passed and levied in 1992 for all unincorporated areas except Ward 1 (Moss Bluff/Gillis) for 10 years; 1.0% was dedicated for road improvements, and 0.5% was for residential solid waste collection and disposal. Tax was renewed for 10 years in 2002, and authorized at 1.5%, but levied at only 1.25%. Funds were dedicated to road improvements, and to supplemental funding for the rural transit system.

Background on 1.50% Sales Tax (contd.) Since 2002, solid waste collection has been funded with reserves generated from the first 10 years of the 1992 tax. Those reserves will be depleted by the end of To fund the road program and solid waste collection at current levels of service beyond 2010, the full 1.50% will be needed.

1.50% Sales Tax Recommendation: approve an election call to authorize a levy of 1.50% for a ten-year period beginning in January, 2011, for Wards 2-8. The proposition, if approved, would replace the existing tax, which expires in September, The item could not be placed on the ballot in Ward 1 (Moss Bluff/Gillis), as it would result in a rate that exceeds the cap allowed by state law (LSA―R.S. 33:2721.6).

Elements of 1.50% Sales Tax Proposal Projected breakdown of the tax would be 1.0% for roads and 0.5% for solid waste Projected Revenues Roads$13.0 million Solid Waste$ 6.5 million $19.5 million Recommendation is to not formally apportion the tax between these uses, but allow flexibility based on need.

Elements of 1.50% Sales Tax Proposal (contd.) Roads portion includes road overlays (with 13.5 year overlay cycle), roadside drainage, major road and intersection improvements (including utility extensions), and miscellaneous items. Solid waste portion includes continuation of house-to-house residential service, along with the operation of up to two drop-off centers for eligible waste. Construction of drop-off centers is not included in cost projections.

Sales Tax Rates in Calcasieu Parish Taxing Jurisdiction Currently Authorized Currently Levied * Unincorporated Calcasieu (Wards 2-8) 9.25%9.00% Unincorporated Calcasieu (Ward 1-Moss Bluff/Gillis) 9.25% City of Lake Charles **9.25%9.00% Other municipalities9.25% * State sales rate is 4.0%; Sheriff’s Office is 0.75%; School Board is 2.0% in Wards 2-8, and 3.5% in Ward 1; Police Jury is 2.25%. **The additional ¼ cent authorization for Lake Charles is for bond payments if gaming funds are unavailable. Approval of this tax proposal would result in a levy of 9.25%