Agenda

Back to Calendar Return

ARF- 6718

Public Hearing 2. B.

Special BOS Meeting

Meeting Date:	07/13/2021
Submitted For:	Mary Springer	Submitted By:	Marian Sheppard, Clerk of the Board
Department:	Finance

Information

Request/Subject

Truth in Taxation Hearing (TNT) on the Proposed Fiscal Year 2021-2022 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 2022, 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 FY 2021.

Arizona Revised Statutes (A.R.S.) § 42-17107 states, "The notice shall be published twice in a newspaper of general circulation in the county, city or town..." The notice of public hearing was published in the June 29th and July 6th editions of the Payson Roundup newspaper. The BOD also issued a press release containing the TNT taxation notice.

Evaluation

By February 10, 2021, 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 are attributable to new construction $173,763 and increased Assessor valuations of $515,636

At the current primary property rate of $4.19 per $100 of assessed value, the property tax levy for FY 2022 is projected to be $515,636 or 2.4% greater than the maximum tax rate without a TNT public hearing. The proposed Tentative Budget for FY 2022 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 TNT public hearing on this date to obtain comments from interested citizens.

Conclusion

For the last 11 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. The Elected Officials and the Board of Supervisors have been diligent in making operational adjustments and budget cuts to work within the revenues received.

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.

Per A.R.S. § 42-17107(A)(5), within 3 days after the TNT hearing, the Clerk of the Board on behalf of the Board of Supervisors shall mail a copy of the TNT notice, a statement of its publication or mailing, and the result of the Board's vote under paragraph 4 of this subsection to the Property Tax Oversight Commission.

Recommendation

Staff recommends that the Board conduct the public hearing and receive all comments 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 (TNT) public hearing to hear from citizens on the proposed primary property tax levy for FY 2022, 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 $515,636 greater than the allowable levy without a TNT public hearing; and approve the proposed primary property tax levy for FY 2022. (Roll Call Vote) (Mary Springer)

Attachments
TNT Hearing Notice-Gila County 2021