First Budget Hearing (Final Hearing For Non-Ad Valorem Assessments) Board of County Commissioners September 06, 2007

Budget Objectives  Comply with phase one of the Property Tax Reform Act as passed by the 2007 Legislature  Prepare, to the greatest extent possible, for Phase Two (Super Homestead Exemption Referendum) and Phase 3 (Legislative Review of local government fees and charges) of the Property Tax Reform Act  Fully fund capital projects which have received prior board approval

Budget Overview  Ad valorem millage reduction from to mills. Millage reduction will benefit most, but not all, property owners  Includes a $2,000 net bonus for all full time county employees. A pro-rated bonus will be given to employees with less than one years service, employees currently serving on probationary status, and to employees who are part-time. (BCC Resolution is required) Cost of bonus is $1,164,008 (non-recurring)  Cost of health insurance increase of $695,000

Budget Overview (Continued…)  New Employees 1) Secretary 1 – EMS 2) Maintenance Worker – Facilities Management  Expanded role in recreational services 1) Created Landscape and Parks Department 2) Added 6 employees: 2 maintenance techs, 2 maintenance workers, 1 crew leader, 1 secretary 3) As of August 31, 2007* the county will assume all responsibility for Annie Maddox Recreational Park and Richardson Gym

Budget Overview (Continued…)  Removed $250,000 in Special Projects Funding  This budget, as presented, will require an increase in the fire non-ad valorem assessment

Budget Adoption Process  Process is governed by Florida Statutes  Adoption is through a series of Public Hearings  This is the final hearing for non-ad valorem assessments (fire and solid waste)  This is the first of two hearings for all budgets other than non-ad valorem assessments

Tax Cut: Calculation

General Fund Budget The proposed millage rate of mills is 3.0% lower than the rollback rate. Thus, there is no increase in taxes for Public Input Motion: To adopt tentative general fund budget and set tentative millage rate at mills for the Fiscal Year. Motion:To adopt tentative general fund appropriations and reserves budget at $37,074,451

Industrial Development Fund This budget for the dependent special district has a tentative millage rate at.124 mills, which also is 3% lower than the rolled back rate. Public Input Motion: To adopt tentative IDA budget and set the tentative millage rate at.124 mills for the Fiscal Year. Motion: To adopt tentative IDA appropriations and reserves budget at $564,568

Municipal Services Benefit Unit (MSBU) Fund Budget This fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County. Public Input a) Fire Protection Service rates Motion: To adopt Resolution 2007R-23 b) Solid Waste Collection and Disposal rates Motion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services. c) Motion: To adopt Budget Amendment “A” to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund. d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

Fire Services Non-Ad Valorem Rate

Fire Services Non-Ad Valorem Rate (Continued…) Increase Justification  FY06-07 did not generate revenue expected due to additional exemptions approved by the Board Of County Commissioners. These additional exemptions include the right to combine adjoining parcels for rate calculation purposes and an increase in the size of Recreation Vehicle spaces within campgrounds  Adds three (3) fire dispatchers as recommended by the Kimball study  Adds paid personnel at the Ellisville station resulting in an ISO (Insurance Servicing Organization) rating for a greater population than the original plan

Municipal Services Benefit Unit (MSBU) Fund Budget This fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County. Public Input a) Fire Protection Service rates Motion: To adopt Resolution 2007R-23 b) Solid Waste Collection and Disposal rates Motion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services. c) Motion: To adopt Budget Amendment “A” to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund. d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

Solid Waste Non-Ad Valorem Rate Current annual rate:$201 Proposed annual rate:$201* * Will require the adoption of a Budget Amendment to provide funding for FY07-08 revenue shortfall

Municipal Services Benefit Unit (MSBU) Fund Budget This fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County. Public Input a) Fire Protection Service rates Motion: To adopt Resolution 2007R-23 b) Solid Waste Collection and Disposal rates Motion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services. c) Motion: To adopt Budget Amendment “A” to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund. d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

Municipal Services Benefit Unit (MSBU) Fund Budget This fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County. Public Input a) Fire Protection Service rates Motion: To adopt Resolution 2007R-23 b) Solid Waste Collection and Disposal rates Motion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services. c) Motion: To adopt Budget Amendment “A” to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund. d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

Road Improvement Fund Budget This fund contains activities funded by private road assessments as well as other road improvement expenditures. Public Input a. Rolling Oaks Subdivision To adopt Resolution 2007R-30 setting the assessment rates. b. Rivers Manor Subdivision To adopt Resolution 2007R-31 setting the assessment rates. c. Motion: To adopt tentative Road Improvement appropriations and reserves budget at $6,856,855

The following funds do not levy ad valorem taxes or non-ad valorem assessments 1. Transportation Trust Road Improvement Debt Service 3. Municipal Services Dept Service (MSSD) 4. Court Services 5. Special Law Enforcement 6. Tourist Development Tax – Operating 7. Tourist Development Tax – Dept Service 8. Landfill Enterprise 9. Library Enhancement 10. Local Housing Assistance 11. Economic Development 12. Connector Roads Project 13. Jail Construction 14. Jail Dept Service

Public Input Motion: To adopt tentative budgets for the following funds Transportation Trust 2002 Road Improvement Debt Service Municipal Services Special District Court Services Special Law Enforcement Tourist Development Tax – Operating Tourist Development Tax – Dept Service Landfill Enterprise Library Enhancement Local Housing Assistance Economic Development Connector Roads Project Jail Construction Jail Debt Service 8,697, ,250 4,097, ,039 63, , ,250 3,954,518 1,914, ,492 1,891,400 8,779,700 -

Municipal Services Benefit Unit (MSBU) Fund Budget This fund contains fire protection and solid waste services funded by non-ad valorem assessments as well as other services primarily benefiting the unincorporated area of the County. Public Input a) Fire Protection Service rates Motion: To adopt Resolution 2007R-23 b) Solid Waste Collection and Disposal rates Motion: To adopt Resolution 2007R-24 setting assessment rates for solid waste collection and disposal services. c) Motion: To adopt Budget Amendment “A” to allocate certain state shared revenues to fund the deficit in solid waste non-ad valorem assessments in MSBU Fund. d) Motion: To adopt MSBU appropriations and reserves budget at $9,969,660 and as amended by Resolutions 2007R-23 & 24 and Budget Amendment “A”.

Close Public Hearing The final budget hearing will be held Tuesday, September 18, 2007, at 7:00 p.m. in the School Board Administrative Complex Auditorium