Agenda

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ARF- 7313

Public Hearing 3. B.

Special BOS Meeting

Meeting Date:	07/19/2022
Submitted By:	Marian Sheppard
Department:	Clerk of the Board of Supervisors

Information

Request/Subject

Truth in Taxation Hearing (TNT) on the Proposed Fiscal Year 2022-2023 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 2023, 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 2022.

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 29, 2022, and July 6, 2022, editions of the Arizona Silver Belt newspaper. The BOD also issued a press release containing the TNT taxation notice.

Evaluation

By February 10, 2022, 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 of $484,215.46 and increased Assessor valuations of $828,579.04.

At the current primary property rate of $4.19 per $100 of assessed value, the property tax levy for FY 2023 is projected to be $14.25 or 0.1425% greater than the maximum tax rate without a TNT public hearing. The proposed Tentative Budget for FY 2023 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 12 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 as 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 the Board members.

Suggested Motion

Convene a Truth in Taxation (TNT) public hearing to hear from citizens regarding the proposed primary property tax levy for the rate of $4.19 per $100 assessed value for FY 2023, 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 $828,842 greater than the amount allowed without a TNT public hearing; and approve the proposed primary property tax levy rate of $4.19 per $100 of assessed value for FY 2023. (Roll Call Vote) (Maryn Belling)

Attachments
TNT Notice-Gila County