1. Municipal Service Fund Analysis Box Elder County, Utah
Lewis Young Robertson & Burningham, Inc. October 2016

2. Purpose
Review of Municipal Services: analyze the Municipal Services Fund to ensure funds are being used to provide municipal services to unincorporated areas of Box Elder County.
Financial Equity Review: ensure residents living in unincorporated Box Elder County are paying proportionately for municipal services.

3. Municipal Services: UC 17-34-1
(i) fire protection service;
(ii) waste and garbage collection and disposal;
(iii) planning and zoning;
(iv) street lighting;
(v) animal services;
(vi) storm drains;
(vii) traffic engineering;
(viii) code enforcement;
(ix) business licensing;
(x) building permits and inspections;
(xi) in a county of the first class:
(A) advanced life support and paramedic services; and
(B) detective investigative services; and
(xii) all other services and functions that are required by law to be budgeted, appropriated, and accounted for from a municipal services fund or a municipal capital projects fund as defined under Chapter 36, Uniform Fiscal Procedures Act for Counties.
(23)"Municipal service" means a service not provided on a countywide basis and not accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or irrigation water retail service, water conservation, local parks, sewers, sewage treatment and disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.

4. Allocation Methodology
Allocation Overview
Budget Line
Allocation Methodology
Explanation
Fire - Hazmat
100% General Fund
Countywide Service
Emergency Management
1/3 allocation to General Fund, 2/3 MSF
1/3 of time spent supporting incorporated cities
Sheriff Admin
40% MSF, 60% General Fund (Jail)
Based on ratio of patrol and jail costs
Sheriff Volunteer
Sheriff Civil
Sheriff Patrol
44% MSF, 56% General Fund
Calls for Service
Sheriff Detective
Communications
Sheriff Bld/Grounds
Jail Service
Sheriff admin is broken into MSF (Patrol) and GF (Jail).
Patrol admin is not a shared expense so 100% is covered by the MSF
56% split to GF for Patrol and Detective are considered joint responses. The County responds to incorporated incidents and the munis respond to the unincorporated County.

5. Allocation Methodology
Allocation Overview
Budget Line
Allocation Methodology
Explanation
Support Services
100% General Fund
Jail Service
Inmate Worker Program
Commissary
Jail
Academy Students
Transportation
Inmate Medical
Court Security
Jail and Civil cases
Inspections
100% MSF
Unincorporated County Service

6. Gap Analysis: Scenario 1
Assumptions
Allocation as outlined previously
Gap Value Budget Estimate
($1,603,629)

7. Gap Analysis: Scenario 1
25% Increase in Unincorporated County
(22%) Decrease for Incorporated County
Municipal Levy
County Levy
*General Operations Comparison

8. Gap Analysis: Scenario 1
2016 Current Levy
Residential
Avg Fair Market
Taxable Value
Annual
Bothwell
$127,450.00
$70,097.50
$140.69
Collinston
$153,700.00
$84,535.00
$169.66
Promontory
$176,995.00
$97,347.25
$195.38
Crystal Springs
$264,900.00
$145,695.00
$292.41
Proposed County and MSF Levy
Residential
Avg Fair Market
Taxable Value
Annual
Annual Impact
Bothwell
$127,450.00
$70,097.50
$175.87
$35.18
Collinston
$153,700.00
$84,535.00
$212.09
$42.43
Promontory
$176,995.00
$97,347.25
$244.23
$48.86
Crystal Springs
$264,900.00
$145,695.00
$365.53
$73.12

9. Gap Analysis: Scenario 2
Assumptions
Allocation as outlined previously
Sales Tax Allocation
Gap Value Budget Estimate
($1,303,629)

10. Gap Analysis: Scenario 2
20% Increase in Unincorporated County
(18%) Decrease for Incorporated County
Municipal Levy
County Levy
*General Operations Comparison

11. Gap Analysis: Scenario 2
2016 Current Levy
Residential
Avg Fair Market
Taxable Value
Annual
Bothwell
$127,450.00
$70,097.50
$140.69
Collinston
$153,700.00
$84,535.00
$169.66
Promontory
$176,995.00
$97,347.25
$195.38
Crystal Springs
$264,900.00
$145,695.00
$292.41
Proposed County and MSF Levy
Residential
Avg Fair Market
Taxable Value
Annual
Annual Impact
Bothwell
$127,450.00
$70,097.50
$169.28
$28.60
Collinston
$153,700.00
$84,535.00
$204.15
$34.49
Promontory
$176,995.00
$97,347.25
$235.09
$39.72
Crystal Springs
$264,900.00
$145,695.00
$351.85
$59.44

12. Gap Analysis: Scenario 3
Assumptions
Allocation as outlined previously
Sales Tax Allocation
PILT Allocation
Gap Value Budget Estimate
($503,629)

13. Gap Analysis: Scenario 3
8% Increase in Unincorporated County
(7%) Decrease for Incorporated County
Municipal Levy
County Levy
*General Operations Comparison

14. Gap Analysis: Scenario 3
2016 Current Levy
Residential
Avg Fair Market
Taxable Value
Annual
Bothwell
$127,450.00
$70,097.50
$140.69
Collinston
$153,700.00
$84,535.00
$169.66
Promontory
$176,995.00
$97,347.25
$195.38
Crystal Springs
$264,900.00
$145,695.00
$292.41
Proposed County and MSF Levy
Residential
Avg Fair Market
Taxable Value
Annual
Annual Impact
Bothwell
$127,450.00
$70,097.50
$151.73
$11.05
Collinston
$153,700.00
$84,535.00
$182.99
$13.32
Promontory
$176,995.00
$97,347.25
$210.72
$15.34
Crystal Springs
$264,900.00
$145,695.00
$315.37
$22.96

15. Gap Analysis: Residential Summary
% Increase
$177,000 Home Annual Tax
Annual
Net Impact
Scenario 1
($1,603,629)
25%
$244.23
$48.86
Scenario 2
($1,303,629)
20%
$235.09
$39.72
Scenario 3
($503,629) 8%
$210.72
$15.34

16. Gap Analysis: Commercial Summary
% Increase
$100,000 Building Annual Tax
Annual
Net Impact
Scenario 1
($1,603,629)
25%
$250.89
$50.19
Scenario 2
($1,303,629)
20%
$241.50
$40.80
Scenario 3
($503,629) 8%
$216.46
$15.76

17. GATEWAY PLAZA BUILDING
Jason Burningham
Principal/Owner
Teresa Pinkal
ANALYST
GATEWAY PLAZA BUILDING
41 N. Rio Grande, Ste 101
Salt Lake City, UT 84101
OFFICE: (801)