County Government 101 Michele Sherrer

County Government 101 Who are County Elected Officials – Three County Commissioners – Clerk – Assessor – Treasurer – Prosecuting Attorney – Sheriff – Coroner

County Government 101 Ethics – Why it is important – How it is important

County Government 101 Importance of the Interrelationship between the varying levels of Government – Federal Government – State Government – Cities – Other Local Taxing Districts

County Government 101 General Purpose District – County – City Single Purpose District – Highway District – Cemetery District – School District

County Government 101 Idaho Counties have a Dual Function (Created by Article 18, Section 6 of the Idaho State Constitution) – Arm of the State Government – Administering Elections – Enforcing State Laws – Performing State-mandated Functions Unit of Local Government – Responsibilities in Meeting the Needs of its own Citizens – Health – Public Safety – Basic Infrastructure – Planning

County Government 101 Cities are Voluntary Organizations – Created in order to enhance services to citizens and provide better and highly livable communities Regardless of the existence of cities, counties are still obligated to provide a number of services All citizens are residents of a county, however, not all citizens are residents of a city

County Government 101 What Counties Do What Counties DON’T do

County Government 101 COUNTY COMMISSIONERS POSITION IS UNIQUE Executive Authority – The Buck Stops Here Legislative Authority – Passing Ordinances Judicial Authority – Sitting as a Judge

County Government 101 Property Tax Process (which is not budgeting) What do you believe is the process? If your property value increases (or decreases), do your taxes automatically increase (or decrease)?

County Government 101 Property Tax Process – Who is Involved? – Assessor – Appraisers determine the market value of property throughout the County. Every five years the property is reviewed. – Commissioners – The Commissioners establish the levy rate for the County. Also adopt the levy rates for other Taxing Districts. – Treasurer – Treasurer collects the taxes.

County Government 101 Median House Value in Gem County (Taxable Value after Homeowners Exemption) $119,062 Projected Levy Rate for Projected Tax Payment Due Gem County $501.73

County Government 101 What is the 3% Property Tax Cap? Total Budget ? Property Tax portion? Balloon

County Government 101 Highest Budget & Replacement $ 3,147,757 Multiplied by 3%.03 Maximum 3% budget Increase $ 94,433 New Construction $34,034,610 Previous year’s levy rate Maximum New Construction Increase $ 118,848 TOTAL Property Tax Increase as allowed by Idaho Code $ 213,281

County Government 101 Taxes are the Price We Pay for Civilization Oliver Wendell Holmes, Jr.