Agenda

Back to Calendar Return

Public Hearing 2. B.

Regular BOS Meeting

Meeting Date:	07/23/2019
Submitted For:	James Menlove	Submitted By:	Marian Sheppard, Clerk of the Board
Department:	County Manager

Information

Request/Subject

Truth in Taxation Hearing on the Proposed Fiscal Year 2019-2020 Property Tax Levy for Gila County

Background Information

The Gila County Board of Supervisors has published a notice of hearing to notify property taxpayers that the proposed primary property tax levy for FY 2020, excluding the amount attributable to new construction and any changes that may occur from property tax levies for voter approved bonded indebtedness or budget and tax overrides, is greater than the amount levied for 2019. Per Arizona Revised Statutes (A.R.S.) § 42-17107, a notice of hearing was published in the July 3, 2019, and July 17, 2019, editions of the Arizona Silver Belt newspaper, the official newspaper of the County in 2019. The Board also issued a press release containing the truth in taxation notice.

Evaluation

By February 10, 2019, as required by the A.R.S., the Gila County Assessor transmitted to the Finance Department the total net primary assessed value of all properties in Gila County. The increases in revenue is attributable to new construction $686,038 and increased Assessor valuations of $405,085.

At the current primary property rate of $4.19 per $100 of assessed value, the property tax levy for FY 2020 is projected to be $418,523 or 1.96% greater than the maximum tax rate without a Truth and Taxation Public Hearing. The proposed Tentative Budget for FY 2020 is balanced utilizing this additional revenue and the tax rate of $4.19 per $100 of assessed value remains unchanged for this budget year.

The Board of Supervisors has scheduled this truth in taxation public hearing on Tuesday, July 23, 2019, in order to obtain comments from interested citizens.

Conclusion

For the last 10 years, the Gila County Board of Supervisors has faithfully refrained from increasing the $4.19 tax rate even under severe conditions imposed by state unfunded mandates and county fund sweeps by the state. In addition, declining net primary assessed values of property over the last 10 years have reduced the property tax levy as much as 10% each year. The Elected Officials and the Board of Supervisors have been diligent in making operational adjustments and budget cuts to work within the reduced revenue.

It is important that the Board maintain the current $4.19 tax rate and allow the increase in net assessed value to increase the available revenue to maintain county operations such a the Sheriff's Office, the Courts, the County Attorney, Public Works, all Elected Official Offices and appointed departments.

Recommendation

Staff recommends that the Board conduct the public hearing and receive all comment from citizens regarding maintaining the current tax rate of $4.19 per $100 of assessed value and that any motion to adopt an increased levy be voted on by a roll call vote of Board members.

Suggested Motion

Convene a Truth in Taxation hearing to hear from citizens on the proposed primary property tax levy for FY 2020, excluding amounts that are attributable to new construction and any changes that may occur from property tax levies for voter approved bonded indebtedness or budget and tax overrides, that is $418,523 greater than the allowable levy without a Truth in Taxation public hearing; and approve the proposed primary property tax levy for FY 2020. (Roll Call Vote) (Mary Springer)

Attachments
TNT Notice
TNT Hearing Press Release-Gila County
TNT Affidavit of Publication-July 3 edition