FY2019 Resolution and Budget
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18-09
A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2019
ANNUAL BUDGET AND APPROPRIATIONS
WHEREAS public hearings have been held on April 23rd 24th & 25th at 7:00pm at Bayside Elementary School, the Liberty Building, and Sudlersville Middle School, respectively;
BE IT RESOLVED THIS 22nd day of May 2018, by the County Commissioners of Queen Anne's County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2019 of $.8471 per $100 of assessed valuation, which is .0129 cents above constant yield, be and is hereby adopted;
AND BE IT FURTHER RESOLVED, pursuant to Sections 5-22 et seq. of the Code of Public Local Laws of Queen Anne’s County, Maryland that the tax rate for the municipality of Centreville shall be $.7345 per $100 of assessed valuation, the tax rate for the municipality of Millington shall be $.7797 per $100 of assessed valuation and the tax rate for the municipality of Sudlersville shall be $.7612 per $100 of assessed valuation;
AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2019 of $2.1178 per $100 of assessed valuation for operating personal property of a public utility and operating personal property used to generate electricity for sale, be and is hereby adopted;
AND BE IT FURTHER RESOLVED that the County income tax rate remain unchanged at 3.20%;
AND BE IT FURTHER RESOLVED that, pursuant to the authority of Queen Anne's County Ordinance Number 92-11 providing for a Kent Narrows Commercial Management and Waterfront Improvement District, a supplemental real property tax at a rate of $.06 per $100 of assessed valuation be and is hereby adopted for Fiscal Year 2019. The tax shall be levied on those properties subject to such a tax under the provisions of Ordinance Number
92-11;
AND BE IT FURTHER RESOLVED that, effective July 1, 2016, funds generated by the recordation tax established under County Ordinance No. 08-17 shall be applied, apportioned and expended as follows:
A. $0.15 of the $4.95 recordation tax rate shall be paid to the Critical Workforce Program administered by the Department of Housing and Community Services.
B. The balance of the funds generated by the recordation tax shall be payable to the General Fund.
Effective July 1, 2016, County Ordinance 15-07 shall be null, void and of no further force or effect.
AND BE IT FURTHER RESOLVED that Other Post-Employment Benefits shall continue to be funded in accordance with the approved 10-year plan;
AND BE IT FURTHER RESOLVED that financial status reports shall be provided to the Commissioners on a quarterly basis;
1 AND BE IT FURTHER RESOLVED that the County will continue the implementation of a program of LEAN management; the goals of the program include increased efficiency, improved customer service, more efficient County processes, increased employee engagement, and reduction of waste in the workplace;
AND BE IT FURTHER RESOLVED that in FY2019 the Bay Bridge Airport shall continue repayment of the $1,308,000 loan from the General Fund at 3 percent interest for a remaining term of 18 years;
AND BE IT FURTHER RESOLVED that the Volunteer Fire Companies may carry forward their capital budget allocations for fire and station related equipment, from one fiscal year to the next, while they are still required to submit receipts and evidence of items purchased, and must maintain these capital funds in a separate account with no commingling of these funds with any other account;
AND BE IT FURTHER RESOLVED that the Board of Education will be funded at Maintenance of Effort or $1,389,120 above the FY2018 budget.
AND BE IT FURTHER RESOLVED that the Board of Education budget is adopted by category, in accordance with the Maryland Annotated Code, Education Article, Section 5-101. Any transfers between categories must be approved by the County Commissioners (Section 5- 105), including, within 30 days after the adoption of the budget, the changes to categories which reflect how the alterations to the budget approved by the County Commissioners will
be implemented (Section 5-103). In implementing this provision, upon adoption of the Board of Education’s budget as reconciled to the approved County contribution, the Board must submit their revised budget by category for approval of the County Commissioners.
AND BE IT FURTHER RESOLVED that in light of the Board of Education’s request for increased funding, the County and the Board will jointly undertake a review of the Board’s budget, spending, and programs.
AND BE IT FURTHER RESOLVED that County Employees shall receive a two percent cost of living allowance as of July 1st, 2018;
AND BE IT FURTHER RESOLVED that the County has instituted an On the Spot Awards Program, providing a cash bonus for extraordinary performance such as completing a special project or implementing a new process. Cash bonus awards may be in the amounts of $150-$500 per award, total spending not to exceed $25,000 in FY2019.
AND BE IT FURTHER RESOLVED that any savings from capital projects shall be returned to the General Capital Projects Fund unless official approval for re-appropriation is obtained from the County Commissioners by the initially-funded department. Project funds must be expended within three years.
AND BE IT FURTHER RESOLVED that a report will be provided to the County Commissioners following the annual bond sale detailing the results, including any receipt of funds.
AND BE IT FURTHER RESOLVED that the proposed budgets for the General Fund, the Special Revenue Funds, the Enterprise Funds, and the Capital Projects funds for Fiscal Year 2019, copies of which are attached hereto, as a part hereof, be and are hereby adopted.
2 AS WITNESS the hands and seals of the County Commissioners of Queen Anne’s County, Maryland the day and year above written.
ATTEST: THE COUNTY COMMISSIONERS OF
QUEEN ANNE’S COUNTY
_____________________________
Mark A. Anderson ___________________
Margie Houck _____________________________
Executive Assistant James J. Moran _____________________________
Jack N. Wilson _____________________________
Stephen Wilson _____________________________
Robert Charles Buckey 3
FY2019 BUDGET REVENUES
COUNTY COMMISSIONERS BUDGET
GENERAL FUND REVENUE
FY19 FY18-FY19
FY17 Actual FY18 Budget Budget $ Change Revenue Sources - By Type Taxes Real & Personal Prop Taxes 64,821,649 65,829,273 67,688,149 1,858,876 Income Taxes 48,578,044 49,436,992 51,536,447 2,099,455 Public Utility Tax 1,645,213 1,595,969 1,653,000 57,031 Admission & Amusement Tax 156,872 170,000 170,000 - Hotel Tax 599,868 535,000 614,865 79,865 Franchise Fee 477,220 470,000 481,992 11,992 Recordation Taxes 5,321,128 4,817,700 5,327,551 509,851
Transfer Taxes 1,944,544 1,936,427 2,002,880 66,453 State Shared Taxes/Highway User 601,355 769,614 531,866 (237,748) Licenses & Permits 617,124 630,000 645,200 15,200 Intergovernmental 2,275,157 2,430,215 2,159,409 (270,806) Service Charges 2,447,499 2,400,000 2,458,120 58,120 Miscellaneous Interest & Insurance Income 272,125 60,000 150,000 90,000 Rents 253,180 270,956 170,500 (100,456) Fines 97,274 70,000 69,000 (1,000)
Donations 4,518 - - - Other Income 1,350,687 410,544 670,500 259,956 Transfers In 257,492 1,050,000 1,050,000 - Fund Balance - 1,202,000 681,927 (520,073)
TOTAL REVENUES 131,720,950 1 34,084,690 1 38,061,406 3 ,976,716
Tax Rates:
1. Real Property Tax revenue for FY19 is based on a rate of $.8471 per $100 of assessed valuation for all
properties in Queen Anne's County
2. Railroad and Public Utilities Tax and operating personal property used to generate electricity for sale
for FY19 is based on a rate of $2.1178 per $100 of assessed valuation
3. Local Income Tax revenue for FY19 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY19 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY19 is based on a rate of .5% of the dollar consideration presented for recording
The rate drops to .25% for First time Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY19 is based on a rate of 5% of the value of the rental of rooms for sleeping
accommodations provided to transients
7. Admissions and Amusement Tax revenue for FY19 is based on a rate of 5% of the value of the
amusement or admission