Reynolds Has Now Returned $4 Million to Local Governments

Size: px
Start display at page:

Download "Reynolds Has Now Returned $4 Million to Local Governments"

Transcription

1 News Release September 10, 2013 Reynolds Has Now Returned $4 Million to Local Governments Conservative Leadership Leads to 6 Straight Years of Surpluses HAMILTON, Ohio For the sixth consecutive tax year, Butler County Auditor Roger Reynolds is returning money to local governments such as schools, cities, townships and libraries. He s returned over $4 million during that time - $1.87 million this year alone. Reynolds entered office in 2008 with the aggressive goals of reducing spending, reforming government processes and returning tax dollars. After more than five years, those goals are now expectations at the Auditor s Office, where a staff of fewer, more highly-trained professionals continues to do more with less. I have set high expectations since Day 1 at the Auditor s Office, said Reynolds. This surplus we are returning is a result of hard work, a dedicated staff and the desire to be as efficient as possible. Under Reynolds, the Auditor s Office has returned surplus real estate fund money to local governments every year something that was nearly unheard of before he assumed office as there was no surplus for at least 10 years prior to This year s surplus of $1.87 million is the most it has ever been. To date, $4.09 million has been returned. Instead of being spent on overhead costs, that money has gone back into the levy funds it came out of originally. The Lakota Local School District is receiving $402,986 in refunded fee money this year, followed by Butler County s various levies which will receive $284,234 collectively. The Fairfield City School District will also collect more than $200,000 with a refund of $210,801. Three other entities will be collecting more than $100,000 West Chester Township, $164,486; Middletown City Schools, $120,814; and Hamilton City Schools, $112,919. For calculating and distributing real estate tax collections to local governments, the state legislature sets the fee that county auditors collect from those levy funds to pay for their administrative costs. It would not be possible to run a yearly surplus, and twice return amounts of more than $1 million, without a fundamental change in business practices and a fundamental belief in conservative principles. By 2010, Reynolds had cut office expenditures to a 10-year low and continues to reduce his general fund budget. In 2011, Reynolds had reduced his office budget by 45 percent from $6.1 million in 2008 to $3.4 million. Through technology and innovation,

2 however, the office has continued to serve taxpayers at a high level and meet all statutory obligations. When someone votes for a tax levy, I m sure they have no idea a small portion of the millage increase goes toward administering the tax, Reynolds said. By streamlining my office we re doing our part to make sure more of that money stays at the local level whether for schools, cities, townships, libraries, parks or county agencies. Aspects of the fundamental change that Reynolds brought to the Auditor s Office can be seen in the areas of technology, innovation, transparency, collaboration, oversight and advocacy. Technology Innovation Financial Web Portal: Shortly after Reynolds became Auditor, the office created a web portal, a web-based communication tool that interconnects the Auditor with local government entities and keeps financial information flowing clearly and quickly. It s estimated that use of the web portal saves our office $10,000-$15,000 per year in materials and employee resources. New County Financial System: Our office is implementing the new Enterprise Resource Planning (ERP) financial solution for the County. The County financial system has been a piecemeal operation that duplicates resources, adds a tremendous amount of paperwork and complicates the payment process. The ERP solution, in contrast, will allow for electronic payments that will eliminate over 60,000 paper checks annually. Over the next five years, this ERP solution is projected to save Butler County taxpayers millions of dollars. Online Dog Tag Sales: Our office is also taking advantage of technology to facilitate online dog tag sales. Many dog owners in the county have taken advantage of this feature since it was implemented in 2009, saving the county money in reduced processing time and saving the public money on postage. It is a double financial win for taxpayers in our county and a convenient service as well. In-House Real Estate Reappraisal: Reynolds took an innovative approach to the 2014 countywide real estate reappraisal by bringing most of the work in-house and using industryspecific software to streamline the process. In so doing, the Auditor s Office is projecting to save approximately $1.5 million and just earned an international award from Tyler Technologies (Tyler Public Sector Excellence Award) for its integrated use of Tyler s CLT Appraisal Services and Tyler Verify desktop review software in the 2014 property revaluation. Off-Year Reappraisal: Following the state-mandated property reappraisal in 2008 which was nearly completed when Reynolds took office, the Auditor s Office conducted an unprecedented off-year property revaluation in 2009 which resulted in an average county-wide residential value drop of 4.7 percent due to the economic downturn and its negative effect on housing prices. The revaluation was done in-house and was countywide. We had two choices, Reynolds said. We could keep the higher values on the books or we could fairly and conservatively value properties and in so doing put a few dollars back in homeowners pockets.

3 Transparency Online Expenditure Search: In July 2008, a mere three months after Reynolds took office, the online expenditure search tool became operational on the Auditor s website, providing citizens more transparency on how their tax dollars are spent. Store Verification Results: Consumers are now just a couple of mouse clicks away from finding out which stores are complying with county price verification inspections and which are not after the Auditor s Office began displaying testing results online in Levy Calculator: In an effort to help property owners understand the impact of proposed levies on their tax bills, prior to an election the Auditor s Office posts an estimate of the cost. We are all familiar with seeing levy information described based on a $100,000 property, said Reynolds. By using the calculator, those voters who are homeowners can see specifically the financial impact a levy will have on their taxes whether they own a $65,000 home or a $350,000 home. Collaboration Surplus Vehicle Donated: Since taking office, Reynolds has championed the need to share resources and work collaboratively with other government entities. He followed up on his pledge by donating a surplus vehicle to the Animal Shelter in Dog Warden Julie Holmes said Animal Control was hoping to receive a grant to replace two worn out vehicles with a new one. The grant wasn t granted. Her wish was, however. We can t thank Roger Reynolds enough for this generous gift, Holmes said. This will allow us to auction off our other two vehicles and replace them with the auditor s van which has lower miles. Reynolds said the van was available because it was no longer needed to support a field office, which was eliminated through improved efficiencies and streamlining in the Auditor s Office. Consumer Fraud Stopped: Working with the county Prosecutor and Sheriff as well as the state Department of Agriculture, Reynolds helped ensure that charges were filed in 2010 against a Liberty Township man for two felony counts and two misdemeanor counts involving theft and deception for allegedly putting magnets on scales at an Oxford livestock store. Working with Lakota Schools: In July 2010, Reynolds presented Lakota with a check for $4.7 million. The check was for property tax revenue collected from new businesses located in special tax increment financing districts, also known as TIFs. The TIF districts were created to self-fund the cost of capital infrastructure to attract new business development. The schools benefit by receiving a negotiated portion of tax revenue from the TIF districts. Even though this goes beyond the usual role of our office, I am glad that our staff was able to provide their expertise to resolve the payment delays, and very happy that Lakota is now able to apply $4.7 million to their budget shortfall, Reynolds said at the time.

4 Oversight Advocacy Assessment Illegally Applied: In 2010, Butler County taxpayers collectively began benefitting a minimum of $200,000 per year following an auditor review of a conservation assessment that had inappropriately collected more than $2.3 million from property owners since Auditor Reynolds questioned the legal foundation of a resolution first passed in 1996 by the County Board of Commissioners and renewed each year thereafter that levied an assessment on county homeowners to pay a county general fund obligation to the Miami Conservancy District. The county Prosecutor s Office concurred with the auditor that the language of the commissioners resolution had no basis in law and therefore the assessment could no longer be collected. The assessment had collected more than $207,000 each year since 2005 and averaged $161,408 in the years prior to Voted Levy Never Voted On: When Reynolds took office he believed strongly that more stringent internal controls were needed in county government. That belief again benefited county taxpayers in 2011 when for the first time in over 30 years County tax bills received in 2012 did not include a tax for the Miami Conservancy levy. Following an internal review of the validity of the Miami Conservancy levy placed on county tax bills, Reynolds sought an opinion from the Ohio Department of Tax Equalization. The internal review found that a levy that had been listed as a voted levy was, in fact, never voted on by county residents. The Auditor s review found that this error, going back to at least 1976, generated over $4 million in unauthorized taxes. Working for Seniors: Reynolds urged the Ohio Senate to expand Ohio s Homestead Exemption in May of 2008 and new legislation was passed that allowed more seniors to benefit from the exemption. Protecting Consumers: Urging consumers to be cautious when selling their gold and other precious metals by weight, Reynolds pulled scales out of service that failed inspection. The company, which had set up shop for a special weekend show, acquired a new scale the next day and passed a new inspection. Consumers in Butler County should make sure before going ahead with any transaction that the scale being used is certified by the Auditor s Office. Consumers really must be wary of these businesses, Reynolds said. This company did not notify us that they were coming into the county and the scales were off in favor of the business. Fees Returned to Taxing Districts 2nd Half REA Tax Year 2012 Collect 2013 Butler County: Developmental Disabilities Board $ 87, Children Services Agency 58, County General Fund 56,144.97

5 Mental Health Board 43, Senior Citizens 38, Total Butler County: 284, Townships: West Chester Township 164, Liberty Township 60, Fairfield Township 26, Ross Township 4, Morgan Township 4, Madison Township 3, Hanover Township 3, Reily Township 1, Milford Township 1, Oxford Township 1, St Clair Township 1, Wayne Township 1, Lemon Township 1, Total Townships: 277, School Districts: Lakota CSD 402, Fairfield CSD 210, Middletown CSD 120, Hamilton CSD 112, Talawanda CSD 82, Edgewood CSD 69, Ross LSD 42, Monroe LSD 38, Madison CSD 23, Princeton CSD 16, New Miami LSD 4, Southwest LSD 1, Mason LSD Northwest LSD College Corner LSD Prebble Shawnee LSD Total School Districts: 1,127, Villages & Cities: Monroe 25, Hamilton 23,675.06

6 Fairfield 20, Middletown 16, Trenton 5, Oxford 4, New Miami Seven Mile Millville College Corner Somerville Jacksonburg 5.61 Total Villages and Cities: 97, Joint Vocational Schools: Butler Tech 48, Great Oak 1, Miami Valley Total JVS: 49, Libraries and Parks: Metroparks 14, Midpointe Public Library 11, Lane Public Library 9, Libraries and Parks: 35, GRAND TOTAL FEES RETURNED: 1,873, Fees Returned to Taxing Districts Tax Years Butler County: Developmental Disabilities Board $ 184, Children Services Agency 136, County General Fund 132, Senior Citizens 90, Mental Health Board 87, Miami Conservancy* 13, Total Butler County: 644,139.45

7 Townships: West Chester Township 298, Liberty Township 102, Fairfield Township 50, Ross Township 10, Morgan Township 9, Hanover Township 7, Madison Township 7, Milford Township 4, Reily Township 4, St Clair Township 4, Oxford Township 4, Wayne Township 3, Lemon Township 2, Total Townships: 509, School Districts: Lakota CSD 928, Fairfield CSD 447, Middletown CSD 286, Hamilton CSD 269, Talawanda CSD 182, Edgewood CSD 151, Monroe LSD 95, Ross LSD 94, Madison CSD 54, Princeton CSD 33, New Miami LSD 10, Southwest LSD 4, Mason LSD 1, Northwest LSD College Corner LSD Prebble Shawnee LSD Total School Districts: 2,560, Villages & Cities: Hamilton 53, Fairfield 47, Middletown 37, Monroe 36, Oxford 9, Trenton 8,711.68

8 New Miami 1, Seven Mile Millville College Corner Somerville Jacksonburg Total Villages and Cities: 195, Joint Vocational Schools: Butler Tech 115, Great Oak 2, Miami Valley Total JVS: 118, Libraries and Parks: Metroparks 24, Midpointe Public Library 19, Lane Public Library 16, Total Libraries and Parks: 61, GRAND TOTAL FEES RETURNED: 4,089, * Only

PUBLIC SCHOOL ADVOCACY UPDATE. October 15, 2015

PUBLIC SCHOOL ADVOCACY UPDATE. October 15, 2015 PUBLIC SCHOOL ADVOCACY UPDATE October 15, 2015 BUTLER COUNTY Edgewood City Schools Fairfield City Schools Hamilton City Schools Lakota Local Schools Madison Local Schools Middletown City Schools Monroe

More information

Tax Levies Explained: Julie Joyce-Smith, Real Estate Manager, Butler County Auditor s Office April 8, 2015

Tax Levies Explained: Julie Joyce-Smith, Real Estate Manager, Butler County Auditor s Office April 8, 2015 Tax Levies Explained: Julie Joyce-Smith, Real Estate Manager, Butler County Auditor s Office April 8, 2015 Millage Types Unvoted Millage or Inside Millage: approved by Budget Commission and cannot exceed

More information

Voted Property Tax Levies. Agenda. Property Tax Overview. There are two types of property subject to taxation

Voted Property Tax Levies. Agenda. Property Tax Overview. There are two types of property subject to taxation Voted Property Tax Levies Prepared for the 11 th Annual Local Government Officials Conference April 7, 2010 Shelley Wilson, Executive Administrator Tax Equalization Division Ohio Department of Taxation

More information

Property Tax Levies. Agenda. Property Tax Overview. There are two types of property subject to taxation:

Property Tax Levies. Agenda. Property Tax Overview. There are two types of property subject to taxation: Property Tax Levies Prepared for the 2013 Annual Local Government Officials Conference April 4, 2013 Tax Equalization Division Ohio Department of Taxation Agenda I: Types of Property Tax II: Inside Millage

More information

BULLETIN 1992-01 MAY 1992 NEW FUNDING OPTIONS FOR 911 PHONE SYSTEMS

BULLETIN 1992-01 MAY 1992 NEW FUNDING OPTIONS FOR 911 PHONE SYSTEMS BULLETIN 1992-01 MAY 1992 INTRODUCTION NEW FUNDING OPTIONS FOR 911 PHONE SYSTEMS In 1985 the General Assembly enacted H.B. 491 which established a process and procedure for the establishment of 911 phone

More information

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt.

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt. 108 Property Tax Real Taxpayer The tax is paid by all real property owners unless specifically exempt. Tax Base The tax is based on the assessed value of land and buildings. Assessed value is 35 percent

More information

Property FAQs. Where do I pay my property tax? Generally speaking, property taxes are paid to local Tax Collectors where the property is located.

Property FAQs. Where do I pay my property tax? Generally speaking, property taxes are paid to local Tax Collectors where the property is located. The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Tax Commission. It is an informal interpretation of the tax law

More information

Property Tax Levy Law. Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012

Property Tax Levy Law. Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012 Property Tax Levy Law Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012 Constitutional Restrictions O. Const. Art. XII, Sec. 2 imposes two primary limitations on real property

More information

Course Objectives. What are Property Taxes? 2/14/2012. Tax Settlements

Course Objectives. What are Property Taxes? 2/14/2012. Tax Settlements 2/14/2012 Tax Settlements Presented by: Local Government Services 1 Course Objectives To enhance your understanding of how to read and record the information contained on your tax settlement sheets To

More information

2012 Truth-In- Taxation

2012 Truth-In- Taxation 2012 Truth-In- Taxation Susan Combs Texas Comptroller of Public Accounts A Guide for Setting Tax Rates for Taxing Units Other than Schools Texas Property Tax Table of Contents Introduction.... 1 Chapter

More information

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact)

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact) Oklahoma Ad Valorem - Founded Before Statehood And Codified in the 1907 Populist Constitution And Current Laws - Township Assessors in 1894 - County Assessor System Set Up in 1911 - Tax Commission Oversight

More information

CHAPTER 20 COUNTY PERMISSIVE MOTOR VEHICLE LICENSE TAX

CHAPTER 20 COUNTY PERMISSIVE MOTOR VEHICLE LICENSE TAX CHAPTER 20 COUNTY PERMISSIVE MOTOR VEHICLE LICENSE TAX Latest Revision March, 2013 20.01 INTRODUCTION In 1967 the General Assembly granted counties the authority to enact a permissive motor vehicle license

More information

Bulletin 1999-04 April 1999

Bulletin 1999-04 April 1999 Bulletin 1999-04 April 1999 House Bill 515 of 122 nd General Assembly Expands Allowable Uses of Credit Cards By Counties; Authorizes County-wide Credit Card Acceptance Policy Effective Date: March 30,

More information

No one likes paying taxes, especially when they aren t sure how they re figured or where the money goes. For property owners, coming up with that one

No one likes paying taxes, especially when they aren t sure how they re figured or where the money goes. For property owners, coming up with that one No one likes paying taxes, especially when they aren t sure how they re figured or where the money goes. For property owners, coming up with that one or two large payments each year feels more painful

More information

State of North Carolina Department of State Treasurer

State of North Carolina Department of State Treasurer RICHARD H. MOORE TREASURER State of North Carolina Department of State Treasurer State and Local Government Finance Division and the Local Government Commission T. VANCE HOLLOMAN DEPUTY TREASURER Memorandum

More information

Michigan League for Human Services. Proposal A, School Aid, and the Structural Deficit

Michigan League for Human Services. Proposal A, School Aid, and the Structural Deficit Michigan League for Human Services November 2004 Proposal A, School Aid, and the Structural Deficit This year marks the 10 th anniversary of the passage of school finance reform, known as Proposal A. Proposal

More information

Analysis of Proposed Tax Levies for Library Purposes

Analysis of Proposed Tax Levies for Library Purposes Analysis of Proposed Tax Levies for Library Purposes March 2013 Prepared for the Ohio Library Council by Howard Fleeter & Associates 60 East Broad Street, Suite 350 Columbus, Ohio 43215 I. Overview This

More information

State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits)

State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits) State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits) Informational Paper 21 Wisconsin Legislative Fiscal Bureau January, 2013 Wisconsin Legislative Fiscal Bureau January,

More information

GUIDE TO OHIO S SCHOOL DISTRICT INCOME TAX Prepared by THE OHIO DEPARTMENT OF TAXATION JUNE 2013 TABLE OF CONTENTS

GUIDE TO OHIO S SCHOOL DISTRICT INCOME TAX Prepared by THE OHIO DEPARTMENT OF TAXATION JUNE 2013 TABLE OF CONTENTS Gui det oohi o s SchoolDi st r i ct I ncometax Updat edjune2013 GUIDE TO OHIO S SCHOOL DISTRICT INCOME TAX Prepared by THE OHIO DEPARTMENT OF TAXATION JUNE 2013 TABLE OF CONTENTS General Filing On the

More information

New Auditors Training. Brian E. Bailey Jenny Banks Courtney Schaafsma December 5, 2012

New Auditors Training. Brian E. Bailey Jenny Banks Courtney Schaafsma December 5, 2012 New Auditors Training Brian E. Bailey Jenny Banks Courtney Schaafsma December 5, 2012 1 Roadmap Agency Overview Budget Procedures Gateway Special Topics Property Tax Caps Local Option Income Taxes (LOIT)

More information

Administration of Arkansas Property Tax

Administration of Arkansas Property Tax FSPPC114 Administration of Arkansas Property Tax Property tax is an important source of revenue for local governments, including school districts and county and city governments. Revenue generated by the

More information

Butler County, Ohio Fire and EMS Communication Standardization Plan Butler County Fire Chief s Association

Butler County, Ohio Fire and EMS Communication Standardization Plan Butler County Fire Chief s Association As we approach the implementation of a county wide radio system, communication interoperability between all public safety agencies will finally be possible. The recognizes the paramount importance of adopting

More information

Village of Minerva Park Council Meeting: March 28, 2016 AGENDA

Village of Minerva Park Council Meeting: March 28, 2016 AGENDA Village of Minerva Park Council Meeting: March 28, 2016 AGENDA Pledge of Allegiance Roll Call Invocation Green Cards Councilwoman Pauken Council President Michels Legislation New Business Old Business

More information

YOUR PROPERTY TAXES. understanding property tax. assessments. appeal process. property taxes and schools. frequently asked questions.

YOUR PROPERTY TAXES. understanding property tax. assessments. appeal process. property taxes and schools. frequently asked questions. 2006 YOUR PROPERTY TAXES understanding property tax assessments appeal process property taxes and schools frequently asked questions relief programs legislation South Dakota Department of Revenue & Regulation

More information

Property Tax Relief: The $7 Billion Reality

Property Tax Relief: The $7 Billion Reality August 2008 Property Tax Relief: The $7 Billion Reality In the spring of 2006, Texas lawmakers passed a massive package of school finance reforms. School tax rates for maintenance and operations were to

More information

The tangible personal property tax, which applies

The tangible personal property tax, which applies The tangible personal property tax, which applies to property used in business in Ohio, is gradually being phased out as part of a broader series of tax reforms enacted in 2005 by the General Assembly.

More information

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits)

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits) Informational Paper 21 State Property Tax Credits (School Levy and Lottery and Gaming Credits) Wisconsin Legislative Fiscal Bureau January, 2007 State Property Tax Credits (School Levy and Lottery and

More information

Vital Questions and Answers on Preserving the Quality of Our Schools and Protecting Our Quality of Life. Visit our website @ www.sarasotacbs.

Vital Questions and Answers on Preserving the Quality of Our Schools and Protecting Our Quality of Life. Visit our website @ www.sarasotacbs. Vital Questions and Answers on Preserving the Quality of Our Schools and Protecting Our Quality of Life. Visit our website @ www.sarasotacbs.com 1. Does the school district still need the 1 mill? The 1

More information

and residents sixty years of age or older who are surviving spouses

and residents sixty years of age or older who are surviving spouses Chapter 2 Tax Levies 2013 Chapter 2: Tax Levies GENERALLY The authority for levying taxes on real property, and for limiting or exempting certain types of real property from taxation, is set forth in Section

More information

Policy Forum. Why is the Property Tax so Unpopular? By Nathan Anderson and Daniel McMillen. About the Authors

Policy Forum. Why is the Property Tax so Unpopular? By Nathan Anderson and Daniel McMillen. About the Authors Policy Forum Why is the Property Tax so Unpopular? By Nathan Anderson and Daniel McMillen Volume 22, Number 3 April 2010 About the Authors For local governments the property tax has long been a reliable

More information

Wayne Local Schools Business Plan Notes (2012-2016) SUBMITTED MAY OF 2012

Wayne Local Schools Business Plan Notes (2012-2016) SUBMITTED MAY OF 2012 Please visit the Ohio Department of Education website at ftp://ftp/ode.state.oh.geodac/5-yrforecast/ Wayne Local Schools Business Plan Notes (2012-2016) SUBMITTED MAY OF 2012 The following are the assumptions

More information

PURCHASING CARD POLICY AND PROCEDURES

PURCHASING CARD POLICY AND PROCEDURES PURCHASING CARD POLICY AND PROCEDURES 1. PURPOSE To establish policies and procedures for procuring goods and/or services using a Purchasing Card. Purchasing Cards are referred to throughout this policy

More information

Q: Currently where do my property taxes go?

Q: Currently where do my property taxes go? A Lawrence Township Fire District Property Tax Levy, Issue #9, will be on the ballot this November for voters to decide whether to approve an increase in funding for the Fire Departments. The increase

More information

May 2013 Tax Alert. TAXATION: What Snowbirds need to know about taxation

May 2013 Tax Alert. TAXATION: What Snowbirds need to know about taxation May 2013 Tax Alert TAXATION: What Snowbirds need to know about taxation Retirement. It doesn't get much better than the warm sand and green golf links. After fleeing the freezing cold of Ohio for the azure

More information

Eligible Personal Property Exemptions for Assessors

Eligible Personal Property Exemptions for Assessors Eligible Personal Property Exemptions for Assessors In December of 2012 Governor Snyder signed into law Public Acts 397 through 403 and 406 through 408 of 2012. These Public Acts significantly changed

More information

AD VALOREM TAX ADOPTED BUDGET

AD VALOREM TAX ADOPTED BUDGET AD VALOREM TAX ADOPTED BUDGET AGGREGATE TAX RATE AMENDMENT APPROPRIATION ASSESSED VALUE BALANCE FORWARD BALANCE FORWARD - CAPITAL A tax levied on the assessed value of real property (also known as "property

More information

ETHICS IS EVERYBODY S BUSINESS. The Ohio Ethics Commission

ETHICS IS EVERYBODY S BUSINESS. The Ohio Ethics Commission ETHICS IS EVERYBODY S BUSINESS The Ohio Ethics Commission "No man is allowed to be a judge in his own cause, because his interest would certainly bias his judgment, and, not improbably, corrupt his integrity."

More information

Report Card 2013-2014

Report Card 2013-2014 Report Card 2013-2014 For parents, taxpayers, the governor and legislators Miami University and the State of Ohio have enjoyed a successful partnership for 205 years. Miami s vision is to provide the best

More information

Your Montgomery Taxes

Your Montgomery Taxes Your Montgomery Taxes Plain talk about why, how and where your money goes AND how the City s portion is spent! City of Montgomery 10101 Montgomery Road Montgomery, OH 45242 513-891-2424 www.montgomeryohio.org

More information

BUTLER COUNTY ENTERPRISE ZONE UNIFIED GUIDELINE June 11, 2014

BUTLER COUNTY ENTERPRISE ZONE UNIFIED GUIDELINE June 11, 2014 BUTLER COUNTY ENTERPRISE ZONE UNIFIED GUIDELINE June 11, 2014 I. INTRODUCTION A. In an effort to initiate aggregate expansion of Butler County=s economic base, the Butler County Board of Commissioners

More information

150-303-405 (Rev. 6-09)

150-303-405 (Rev. 6-09) A Brief History of Oregon Property Taxation 150-303-405-1 (Rev. 6-09) 150-303-405 (Rev. 6-09) To understand the current structure of Oregon s property tax system, it is helpful to view the system in a

More information

How To Limit A Tax Extension In The United States

How To Limit A Tax Extension In The United States Page 2 The Property Tax Extension Limitation Law, A Technical Manual Table of Contents Introduction Purpose... 6 Summary The PTELL does not cap individual property assessments... 7 The PTELL limits the

More information

New Cars Buying from a Licensed Dealer New Vehicle Warranty Florida s New Car Lemon Law

New Cars Buying from a Licensed Dealer New Vehicle Warranty Florida s New Car Lemon Law Buying a car is one of the most important and most expensive decisions most of us have to make. There is certainly no shortage of vehicles available, but buyers must know what to look for, what to ask

More information

HISTORY OF THE MADISON LOCAL SCHOOLS

HISTORY OF THE MADISON LOCAL SCHOOLS HISTORY OF THE MADISON LOCAL SCHOOLS Early History 1815-1929 This brief history of the schools in Madison Township is included in this report in an effort to provide the reader with a background which

More information

Chapter 1. Framework and Function of County Government. Grimes County Courthouse

Chapter 1. Framework and Function of County Government. Grimes County Courthouse Chapter 1 Framework and Function of County Government Grimes County Courthouse Chapter One: Framework and Function of County Government Developmental Assets: Life Skills: TEKS: Objectives: 7. Community

More information

Ohio Legislative Service Commission

Ohio Legislative Service Commission Ohio Legislative Service Commission Bill Analysis Michel Jendretzky S.B. 102 129th General Assembly (As Introduced) Sen. Bacon BILL SUMMARY Conforms Ohioʹs law regulating surplus lines products with the

More information

AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES. October 7, 2014 3:30 p.m.

AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES. October 7, 2014 3:30 p.m. AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES October 7, 2014 3:30 p.m. HCC Administration Building 3100 Main, 2nd Floor, Seminar Room B Houston, Texas 77002 Strategic Plan 2012-2015 Creating Opportunities

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes The Mississippi Association of Supervisors with the Center for Governmental Training and Technology Mississippi Property Tax Primer Property tax revenues are a

More information

FREQUENTLY ASKED QUESTIONS WASHOE COUNTY ALARM ORDINANCE

FREQUENTLY ASKED QUESTIONS WASHOE COUNTY ALARM ORDINANCE FREQUENTLY ASKED QUESTIONS WASHOE COUNTY ALARM ORDINANCE Is there a value to owning an alarm system? Yes, an alarm system can bring you a sense of security and peace of mind and is effective with proper

More information

BASIC INFORMATION ABOUT BUYING AND COLLECTING ON CERTIFICATES OF DELINQUENCY FOR POTENTIAL THIRD PARTY PURCHASERS PREPARED BY THE

BASIC INFORMATION ABOUT BUYING AND COLLECTING ON CERTIFICATES OF DELINQUENCY FOR POTENTIAL THIRD PARTY PURCHASERS PREPARED BY THE BASIC INFORMATION ABOUT BUYING AND COLLECTING ON CERTIFICATES OF DELINQUENCY FOR POTENTIAL THIRD PARTY PURCHASERS PREPARED BY THE OFFICE OF PROPERTY VALUATION October 2014 TABLE OF CONTENTS Introduction...

More information

PROCUREMENT, OUTSOURCING, PRIVATIZATION

PROCUREMENT, OUTSOURCING, PRIVATIZATION PROCUREMENT, OUTSOURCING, PRIVATIZATION The Procurement, Outsourcing, & Privatization Subcommittee believes that the Charleston County Procurement Department is both efficient and effective in carrying

More information

OFFICE OF FINANCIAL REGULATION COLLECTION AGENCY REGISTRATIONS MORTGAGE-RELATED AND CONSUMER COLLECTION AGENCY COMPLAINTS PRIOR AUDIT FOLLOW-UP

OFFICE OF FINANCIAL REGULATION COLLECTION AGENCY REGISTRATIONS MORTGAGE-RELATED AND CONSUMER COLLECTION AGENCY COMPLAINTS PRIOR AUDIT FOLLOW-UP REPORT NO. 2013-031 OCTOBER 2012 OFFICE OF FINANCIAL REGULATION COLLECTION AGENCY REGISTRATIONS MORTGAGE-RELATED AND CONSUMER COLLECTION AGENCY COMPLAINTS PRIOR AUDIT FOLLOW-UP Operational Audit COMMISSIONER

More information

Property Tax Relief 2011: Who Wins? Who Loses?

Property Tax Relief 2011: Who Wins? Who Loses? Property Tax Relief 2011: Who Wins? Who Loses? 2011 Florida League of Cities Annual Conference August, 12, 2011 Alan Johansen 2011 Legislature Passed HJR 381 Amendment 4 on 2012 Ballot - Grants selective

More information

STATE OF MINNESOTA CAPITAL GRANTS MANUAL. A step-by-step guide that describes what grantees need to do to receive state capital grant payments

STATE OF MINNESOTA CAPITAL GRANTS MANUAL. A step-by-step guide that describes what grantees need to do to receive state capital grant payments STATE OF MINNESOTA CAPITAL GRANTS MANUAL A step-by-step guide that describes what grantees need to do to receive state capital grant payments Revised May 2014 The State of Minnesota Capital Grants Manual

More information

AUDITOR GENERAL WILLIAM O. MONROE, CPA

AUDITOR GENERAL WILLIAM O. MONROE, CPA AUDITOR GENERAL WILLIAM O. MONROE, CPA DEPARTMENT OF EDUCATION Operational Audit SUMMARY Our audit of the Department of Education for the year ended December 31, 2005, including selected Department actions

More information

New York State Property Tax Freeze Credit Fact Sheet

New York State Property Tax Freeze Credit Fact Sheet New York State Property Tax Freeze Credit Fact Sheet The Property Tax Freeze Credit is a two-year tax relief program that reimburses qualifying New York State homeowners for increases in local property

More information

Positions on Issues. League of Women Voters of San Diego County

Positions on Issues. League of Women Voters of San Diego County Positions on Issues League of Women Voters of San Diego County INTRODUCTION LWV of San Diego County has taken the following positions after study, member education and consensus. LWV can take action on

More information

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445 CHAPTER 2014-254 Committee Substitute for Committee Substitute for House Bill No. 1445 An act relating to the Citrus County Hospital Board, Citrus County; amending chapter 2011-256, Laws of Florida; authorizing

More information

SCHOOL FINANCE 101. Presented by Brenda Burkett, CPA, SFO Chief Financial Officer Norman Public Schools. February 2015

SCHOOL FINANCE 101. Presented by Brenda Burkett, CPA, SFO Chief Financial Officer Norman Public Schools. February 2015 SCHOOL FINANCE 101 Presented by Brenda Burkett, CPA, SFO Chief Financial Officer Norman Public Schools February 2015 Budget and Funding Timeline JUN JUL AUG SEP OCT NOV Final State Aid Allocation from

More information

Question: What revenue options are being considered? Answer: A public service tax, a fire services assessment and property taxes.

Question: What revenue options are being considered? Answer: A public service tax, a fire services assessment and property taxes. REVENUE OPTIONS FOR ECONOMIC SUSTAINABILITY Updated 4-25-13 (New Information in Green) Question: Why is the City going to be out of money? Answer: The City needs more revenue to maintain services and begin

More information

CRC Notes. What is tax increment financing? FINANCING COEXIST MILLAGES ICHIGAN?

CRC Notes. What is tax increment financing? FINANCING COEXIST MILLAGES ICHIGAN? 2013-01 A publication of the Citizens Researc esearch Council of Michig higan January 2013 CAN AN DEDIC EDICATED MILLAGES AND TAX INCREMENT FINANCING COEXIST IN MICHIGAN ICHIGAN? Since 1975, Michigan cities,

More information

Glossary of Assessment Terms:

Glossary of Assessment Terms: Glossary of Assessment Terms: Abatement A reduction or elimination of a tax or charge imposed by a governmental unit, applicable to property tax bills, motor vehicle excise taxes, fees, charges, and special

More information

CASE STUDY 3: Miami Dade County Pet s Trust

CASE STUDY 3: Miami Dade County Pet s Trust CASE STUDY 3: Miami Dade County Pet s Trust by Michael Rosenberg Like most people in Miami Dade County, I drove by the Dade County Animal Shelter, located off a busy intersection in North Miami, several

More information

Sub. H.B. 9 * 126th General Assembly (As Reported by H. Civil and Commercial Law)

Sub. H.B. 9 * 126th General Assembly (As Reported by H. Civil and Commercial Law) Aida S. Montano Bill Analysis Legislative Service Commission Sub. H.B. 9 * 126th General Assembly (As Reported by H. Civil and Commercial Law) Reps. Oelslager, Flowers, Buehrer, White, Trakas BILL SUMMARY

More information

CHAPTER 57-22 COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES

CHAPTER 57-22 COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES CHAPTER 57-22 COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES 57-22-01. Treasurer to give notice. The county treasurer, during the month of January preceding the time when personal property taxes shall

More information

UNDERSTANDING PROPERTY TAXES IN COOK COUNTY

UNDERSTANDING PROPERTY TAXES IN COOK COUNTY UNDERSTANDING PROPERTY TAXES IN COOK COUNTY 1 A PERSPECTIVE COOK COUNTY NEW TRIER TOWNSHIP 2 nd Largest County in U.S. 5.3 Million People 1.8 Million Parcels 1.2 Million Residential Parcels One of Smallest

More information

Background Paper 79-1 PROPERTY TAX RELIEF

Background Paper 79-1 PROPERTY TAX RELIEF Background Paper 79-1 PROPERTY TAX RELIEF PROPERTY TAX RELIEF Introduction For at least the past decade, demands to reform the property tax have increased in strength and volume. There are several reasons

More information

Are Missoula s Property Taxes High?

Are Missoula s Property Taxes High? Are Missoula s Property Taxes High? Page 1 Are Missoula s Property Taxes High? A Report to the Missoula Organization of REALTORS Douglas J Young Professor Emeritus Montana State University Bozeman djyoung@montana.edu

More information

2014 County Ballot Issues Results General Election November 4th

2014 County Ballot Issues Results General Election November 4th Moving Alachua County Forward One Percent Transportation Sales Surtax Tourist Development Tax Valorem Tax Exemptions for New Businesses and Expansions of Existing Businesses One-half Cent Sales Surtax

More information

Social Policy: Primary and Secondary Education

Social Policy: Primary and Secondary Education Social Policy: Primary and Secondary Education State Board and Department of Education (Adopted January 1983) 1. The League of Women Voters of Ohio supports the continuation of a State Board of Education

More information

SENATE CONCURRENT RESOLUTION No. 101 STATE OF NEW JERSEY. 213th LEGISLATURE INTRODUCED MAY 8, 2008

SENATE CONCURRENT RESOLUTION No. 101 STATE OF NEW JERSEY. 213th LEGISLATURE INTRODUCED MAY 8, 2008 SENATE CONCURRENT RESOLUTION No. 0 STATE OF NEW JERSEY th LEGISLATURE INTRODUCED MAY, 00 Sponsored by: Senator SHIRLEY K. TURNER District (Mercer) SYNOPSIS Proposes constitutional amendment to permit Legislature

More information

The Wyoming Business Administration Agency

The Wyoming Business Administration Agency Wyoming Secretary of State Annual Report FY2012 General Information: Max Maxfield, Secretary of State Patricia O Brien Arp, Ph.D., Deputy Secretary of State Agency Contact: Kelly Vierk, Principal Compliance

More information

SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation

SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation STATE OF OREGON LEGISLATIVE REVENUE OFFICE H-197 State Capitol Building Salem, Oregon 97310-1347 Research Report (503) 986-1266 Research Report # 5-99 SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation

More information

With respect to the appointed boards as a governance model: The liberal view is:

With respect to the appointed boards as a governance model: The liberal view is: Overview: The U.S. Constitution does not mention education and therefore leaves it to the constitutions of the various states. Wisconsin established the nation s first system of vocational, technical and

More information

CHAPTER 14 LOCAL PROPERTY TAXES

CHAPTER 14 LOCAL PROPERTY TAXES CHAPTER 14 LOCAL PROPERTY TAXES Latest Revision October 2014 QUICK REFERENCE GUIDE TO CHAPTER 14 Topic Page Topic Page Early History 4 Property Tax Credit Programs 39 Basic Constitutional Provisions 5

More information

NOTICE OF ELECTION ON TAX LEVY IN EXCESS OF THE TEN MILL LIMITATION

NOTICE OF ELECTION ON TAX LEVY IN EXCESS OF THE TEN MILL LIMITATION Notice is hereby given that in pursuance of a Resolution of the Board of Trustees of the Gnadenhutten Public Library District, Tuscarawas County, Ohio passed on the 19 th day of May, 2015, there will be

More information

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY Maricopa County Department of Finance Prepared: 10/22/13 OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY The following Overview of the Arizona State Property Tax System was prepared by

More information

Property, Stock and Business Agents Act 2002. Director General s Guidelines for Continuing Professional Development.

Property, Stock and Business Agents Act 2002. Director General s Guidelines for Continuing Professional Development. Property, Stock and Business Agents Act 2002 Director General s Guidelines for Continuing Professional Development 14 October 2013 NSW Fair Trading NSW Office of Finance & Services 13 22 20 www.fairtrading.nsw.gov.au

More information

Five Year Financial Plan

Five Year Financial Plan The Five Year Financial Plan is a forecast of revenues and expenditures that begins with the adopted annual budget for the upcoming fiscal year (FY16) and continues for four additional years (through FY20).

More information

New York State Office of the State Comptroller Thomas P. DiNapoli State Comptroller

New York State Office of the State Comptroller Thomas P. DiNapoli State Comptroller Thomas P. DiNapoli State Comptroller Understanding the Constitutional Tax Limit Counties Understanding Tax Limits Counties 2 Taxing Capacity How it Is Calculated...2 Five-Year Average Full Valuation of

More information

The audit and inspection of local authorities

The audit and inspection of local authorities The audit and inspection of local authorities Memorandum from the Department for Communities and Local Government 1. Summary and introduction The Audit Commission was set up in 1983 to audit local authorities,

More information

Planning for Our Future 10 YEAR FINANCIAL PLAN REVIEW

Planning for Our Future 10 YEAR FINANCIAL PLAN REVIEW Planning for Our Future 10 YEAR FINANCIAL PLAN REVIEW AGENDA Mission/District Goals Operational Plan....Boone Hall FY11 Financial Activity Tim Dettwiller The Forecast.Tim Dettwiller The Proposed Plan...Tim

More information

GENERAL FUND AND PUBLIC SAFETY FUND PROJECTION

GENERAL FUND AND PUBLIC SAFETY FUND PROJECTION 2015 Charter Township of West Bloomfield Finance Department GENERAL FUND AND PUBLIC SAFETY FUND PROJECTION Fiscal Years Ended December 31, 2015 through 2024 Contents Finance Director s Report 3 Historical

More information

EXPERIENCE WITH GEOGRAPHIC INFORMATION SYSTEMS (GIS) / MAPPING

EXPERIENCE WITH GEOGRAPHIC INFORMATION SYSTEMS (GIS) / MAPPING EXPERIENCE WITH GEOGRAPHIC INFORMATION SYSTEMS (GIS) / MAPPING TEC has performed many GPS/GIS inventory projects and studies for the Ohio Department of Transportation (ODOT), Counties, and municipalities.

More information

September 24, 2007. To The Honorable, the City Council:

September 24, 2007. To The Honorable, the City Council: September 24, 2007 To The Honorable, the City Council: The establishment of the FY08 property tax rate by the Board of Assessors, subject to the approval of the Massachusetts Department of Revenue, is

More information

Welcome to Mobile County How to register your vehicle in Mobile County, Alabama

Welcome to Mobile County How to register your vehicle in Mobile County, Alabama Welcome to Mobile County How to register your vehicle in Mobile County, Alabama The Mobile County License Commissioner s office would like to welcome you to Mobile County. We are proud of our county s

More information

TASA Summary of House Interim Charges Related to Public Education 84th Legislative Session November 2015

TASA Summary of House Interim Charges Related to Public Education 84th Legislative Session November 2015 TASA Summary of House Interim Charges Related to Public Education 84th Legislative Session November 2015 House Public Education Committee Examine the effectiveness and efficiency of the Cost of Education

More information

WISCONSIN S PROPERTY TAX TIMELINE

WISCONSIN S PROPERTY TAX TIMELINE WISCONSIN S PROPERTY TAX TIMELINE This short paper provides a summary overview of the property tax system, visually displaying the two-year process that entails assessing the value of property, determining

More information

A Performance Audit of the State s Purchasing Card Program

A Performance Audit of the State s Purchasing Card Program REPORT TO THE UTAH LEGISLATURE Number 2006-09 A Performance Audit of the State s Purchasing Card Program September 2006 Audit Performed By: Audit Manager Audit Supervisor Audit Staff Rick Coleman Susan

More information

STATE PENNY FOR SCHOOL INFRASTRUCTURE AND PROPERTY TAX RELIEF: REVENUE PURPOSE STATEMENTS CARDINAL COMMUNITY SCHOOL DISTRICT

STATE PENNY FOR SCHOOL INFRASTRUCTURE AND PROPERTY TAX RELIEF: REVENUE PURPOSE STATEMENTS CARDINAL COMMUNITY SCHOOL DISTRICT STATE PENNY FOR SCHOOL INFRASTRUCTURE AND PROPERTY TAX RELIEF: REVENUE PURPOSE STATEMENTS CARDINAL COMMUNITY SCHOOL DISTRICT BACKGROUND In 1998, the legislature created the school infrastructure local

More information

Progress Report: El Paso Shared Services Summit. A follow up to the 2008 Shared Services Summit

Progress Report: El Paso Shared Services Summit. A follow up to the 2008 Shared Services Summit El Paso Shared Services Summit Progress Report: A follow up to the 2008 Shared Services Summit Shared Opportunities: Maximizing Government Effectiveness and Efficiency in El Paso, Texas COUNTY COMMISSIONER

More information

Real Estate Law L E G I S L A T I V E U P D A T E 2 0 1 3

Real Estate Law L E G I S L A T I V E U P D A T E 2 0 1 3 L E G I S L A T I V E U P D A T E 2 0 1 3 Real Estate Law BY RICHARD L. SPENCER AND RICHARD A. CROW THIS ARTICLE IS DRAWN FROM THE FINAL REPORT OF THE REAL ESTATE LEGISLATIVE AFFAIRS COMMITTEE OF THE REAL

More information

Tools for Understanding a Bill

Tools for Understanding a Bill Tools for Understanding a Bill Chapter 6 Photographed by Robin Stein, LSC Christopher Columbus Monument, Southwest Corner of the Statehouse CHAPTER 6 Tools for Understanding a Bill How to Read a Bill While

More information

KAREN E. RUSHING. Audit of Purchasing Card Program

KAREN E. RUSHING. Audit of Purchasing Card Program KAREN E. RUSHING Clerk of the Circuit Court and County Comptroller Audit of Purchasing Card Program Audit Services Jeanette L. Phillips, CPA, CGFO, CIG Director of Internal Audit and Inspector General

More information

Legislative Brief: COMPREHENSIVE HEALTH COVERAGE ESSENTIAL HEALTH BENEFITS PACKAGE

Legislative Brief: COMPREHENSIVE HEALTH COVERAGE ESSENTIAL HEALTH BENEFITS PACKAGE Laurus Strategies Legislative Brief: COMPREHENSIVE HEALTH COVERAGE ESSENTIAL HEALTH BENEFITS PACKAGE The Affordable Care Act (ACA) requires non grandfathered health insurance plans in the individual and

More information

94-270 COMMISSION ON GOVERNMENTAL ETHICS AND ELECTION PRACTICES MAINE CLEAN ELECTION ACT AND RELATED PROVISIONS

94-270 COMMISSION ON GOVERNMENTAL ETHICS AND ELECTION PRACTICES MAINE CLEAN ELECTION ACT AND RELATED PROVISIONS 94-270 COMMISSION ON GOVERNMENTAL ETHICS AND ELECTION PRACTICES Chapter 3: MAINE CLEAN ELECTION ACT AND RELATED PROVISIONS SECTION 1. APPLICABILITY This chapter applies to candidates running for Governor,

More information

Texans For Fiscal Responsibility

Texans For Fiscal Responsibility Page 1 of 7 Texans For Fiscal Responsibility 2014 Questionnaire Candidates for Attorney General For Endorsement Consideration Name: FIRST NAME LAST NAME INTRODUCTION Texans for Fiscal Responsibility will

More information

OVERVIEW OF PRIVATE INSURANCE MARKET REFORMS IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT AND RESOURCES FOR FREQUENTLY ASKED QUESTIONS

OVERVIEW OF PRIVATE INSURANCE MARKET REFORMS IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT AND RESOURCES FOR FREQUENTLY ASKED QUESTIONS OVERVIEW OF PRIVATE INSURANCE MARKET REFORMS IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT AND RESOURCES FOR FREQUENTLY ASKED QUESTIONS Brief Prepared by MATTHEW COKE Senior Research Attorney LEGISLATIVE

More information

CHAPTER 2004-354. Committee Substitute for Senate Bill No. 3000

CHAPTER 2004-354. Committee Substitute for Senate Bill No. 3000 CHAPTER 2004-354 Committee Substitute for Senate Bill No. 3000 An act relating to charter schools; amending s. 1002.33, F.S.; revising authorized purposes of charter schools; providing for appeals under

More information

administrative subdivisions of the counties and are not counted as separate governments in census statistics on governments. IOWA

administrative subdivisions of the counties and are not counted as separate governments in census statistics on governments. IOWA IOWA Iowa ranks 17th among the states in number of local governments with 1,954 as of October 2007. COUNTY GOVERNMENTS (99) There are no areas in Iowa lacking county government. The county governing body

More information