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BELL COUNTYProposed 2020-2021 Budget
August 10, 2020
“The government of Bell County, Texas, exists to promote and sustain a superior quality of
life in Central Texas. In partnership with our communities and citizens, we pledge to deliver
cost-effective services in a personal, responsive, and innovative manner.”
Bell County Mission Statement
BELL COUNTY101 East Central Avenue
P.O. Box 454Belton, Texas 76513
• David Blackburn, County Judge
• Russell Schneider, County Commissioner Pct. 1
• Bobby Whitson, County Commissioner Pct. 2
• Bill Schumann, County Commissioner Pct. 3
• John Driver, County Commissioner Pct. 4
• Tina Entrop, County Auditor3
Bell County Actual Population•1960 - 94,097
•1970 - 124,483
•1980 - 157,889
•1990 - 191,073
•2000 - 237,974
•2010 – 310,235
•2019 – 386,014*
•2020 – 395,240**
1990-2000 Growth Rates•Bell County - 24.5%
•Texas – 22.8%
•United States - 13.1%
2000-2010 Growth Rates•Bell County – 30.4%
•Texas – 20.6%
•United States – 9.7%
2011-2019 Growth Rates•Bell County – 21.5%
•Texas – 16.6%
•United States – 5.7%
*Texas Dept. of State Health Services
** Bell County Judge’s Office
4
050,000
100,000150,000200,000250,000300,000350,000400,000
1970 1980 1990 2000 2010 2019
Bell County Population
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
Bell County Texas United States
2011-2019 Growth Rates
Local Growth & Economic Indicators
– Strong focus on projects to improve infrastructure and quality of life for residents throughout Bell County.
– Killeen• $2M waterline replacement in North Killeen • Widen and repair Chaparral Road• Relocation and expansion of The Boys and Girls Club of Central Texas• Businesses opened include Pier 7 Juicy Seafood Bar, I Love Sushi,
CarMax, and Bubba’s 33, to be completed late 2020• Texas A&M University-Central Texas received a $4.2 million contract
for research into cyber security
5
Local Growth & Economic Indicators
– Strong focus on projects to improve infrastructure and quality of life for residents throughout Bell County.
– Temple• Continuation of West Outer Loop Project continuation• $2.4M Construction to final section of 1st Street• Replacement of Bird Creek Elevated Storage Tank• $11.2M Completion of Crossroads Park• New restaurants opened include Thai Café, Treno’s Pizza, First Street
Roasters coffee shop, and Marco’s Pizza
6
Local Growth & Economic Indicators, cont’d.
– Belton • $500K improvements to East Street, Central and 1st Avenue• $1.6M project planned to extend Avenue D by the Belton EDC to the
Belton Business Park• New businesses opened include Tractor Supply, Water Street Waffles,
Family Dollar, and Napoli’s Italian, Waffle Cone, Today’s Car Wash, Church’s Chicken and Cefco
– Harker Heights• Completion of Rosewood Drive Extension• AMFR to build Truck parking/maintenance/fueling station• Zoning change approved to make way for new Hampton Inn on Knights
Way 7
Local Growth & Economic Indicators, cont’d.
– Nolanville • Completion of Monarch City Park enhancements• Businesses opened include a new Cefco store
– Additional • Bell County opened the new DPS building - $3.1M• Continuation of I-14 7-mile project is still in process, a $45M project• $195-million solar farm project planned
8
9
13.726 13.99614.66
15.38316.158 16.54
17.57518.176
20.074
22.393
1.97%4.74%
4.93%5.04% 2.36%
6.26%3.42%
10.44%
11.55%
-1
1
3
5
7
9
11
13
15
17
19
21
23
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
DO
LLA
RS
IN B
ILLI
ON
S
FISCAL YEAR ENDED 9/30
BELL COUNTYPROPERTY VALUES
Taxable Assessed Values2012 - 2021
Net Increase per certified tax role includes:27% New Construction73% Reappraisals
2021 Values include $1.425B that are under ARB Review
Bell CountyExemption
2005-2006 2019-2020 2020-2021 Tax Effect
(initial year)
Count 12,483 19,625 21,506
Taxable Value $ 820,400,914 $2,153,714,037 $2,573,610,253
Actual Tax $ 2,776,809 $ 7,353,883 $ 8,089,069
Tax w/o freeze $ 3,084,707 $ 9,691,713 $ 10,945,564
Taxes Exempted $ 307,898 $ 2,337,830 $ 2,856,495 1.49 cents
Over 65/Disabled Frozen Taxes
10
11
Bell CountyExemption
2009-2010 2019-2020 2020-2021 Tax Effect
(first full year)
Count 701 8,682 9,886
Taxable Value
Actual Tax
Reimbursement
$ 87,302,647
353,925
0.00
$ 1,598,415,594
7,192,870
4,028,270
$ 1,970,174,779
8,379,153
5,300,000
Taxes Exempted $ 353,925 $ 3,164,600 $ 3,079,153 1.59 cents
100% Disabled Veterans Homestead and Surviving Spouse
Sales Tax Receipts
• 2011 --- $14,113,598• 2012 --- $15,009,916 • 2013 --- $15,801,778• 2014 --- $16,997,993• 2015 --- $17,147,499• 2016 --- $17,882,330• 2017 --- $18,620,045• 2018 --- $19,304,894• 2019 --- $20,839,897• 2020 --- $21,949,900 Projected
– Projected increase over 2019 is 5.33%
12
BELL COUNTYFINANCIAL HIGHLIGHTS
• County Bond Rating by Standard & Poor’s is currently AA+• Increased in 2001 from A to AA-, maintained rating in 2006• Standards & Poor’s – 2008 upgrade to AA• and in 2010 further upgrade to AA+, maintained rating each year
thereafter:• Diversifying & expanding economic base, with a significant military presence• Strong financial performance with high general fund reserves, and• Moderate debt burden with limited future capital needs.
• Unassigned Fund Balance over 4.3 Month Reserve (3 months is minimum) • Among Lowest Ad Valorem Tax Rate in the Region and the State
• Excellent Financial Condition – “Strong due to conservative budgetingpractices.”
• Standard & Poor’s states – “We view the county’s management as very strong, with strong financial policies and practices.”
13
Unfunded Mandates - Today• Indigent Health Care (Medical/Admin) -- 3.69¢
– Net Cost of $6.264M & $935K• Indigent Defense (not including CPS) -- 1.92¢
– Net Increased Cost of $2.935M from 2001 to 2021for a total of $3.74M for FY2021
• 100% DV & Spouse Exemption -- 1.59¢– Revenue loss of $8.4M net of State reimb. of $5.3M
for a net loss of $3.1M• Over 65 Exemption -- 1.49¢
– Revenue loss of $2.9M• CPS Courts -- .58¢
– Net Cost of $1.125M• AgriLife Extension Assistance -- .17¢
– Net Cost of $329K• Juvenile Justice Alternative Education -- .16¢
– Net Cost of $318K • DPS Assistance (Killeen & Temple) -- .13¢
– Assistance & Equipment Net Cost of $144K– Communication Center Usage Net Cost of $102K
• County Court at Law Judges Salary Increase -- .04¢– Net Increase Cost of $85K– Total on Tax Rate $15.792M -- 9.77¢ 14
BELL COUNTY2020-2021 PROPOSED BUDGET
GENERAL FUND
§ REVENUES $109,219,660§ EXPENDITURES $109,219,660
15
Proposed ProposedTax BudgetRates 2020-2021
GENERAL FUND 0.2935 109,219,660$
JURY FUND 0.0004 140,000$
INDIGENT HEALTH FUND 0.0308 3,014,282$ (additional $3.25M of indigent in General Fund)
Total for Maintenance & Operations 0.3247 112,373,942$
DEBT SERVICE FUNDS 0.0721 14,703,038$
BELL COUNTY TAX RATE 0.3968
ROAD DISTRICT TAX RATE 0.0285 6,444,900$
TOTAL OPERATING FUNDS 0.4253 133,521,880$
16
Bell County Operating Funds
2004-2005
BELL COUNTY
Original BudgetPROPOSED BUDGETINCREASE
2003-20042004-2005
OPERATING FUNDS
GENERAL FUND$ 44,993,941$ 46,623,125$ 1,629,184
LAW LIBRARY FUND$ 134,500$ 144,500$ 10,000
JURY FUND$ 78,000$ 78,000$ - 0
INDIGENT HEALTH FUND$ 2,823,000$ 2,858,000$ 35,000
DEBT SERVICE FUNDS$ 4,009,753$ 4,359,171$ 349,418
ROAD & BRIDGE FUND$ 2,228,600$ 2,359,810$ 131,210
LATERAL ROAD FUND$ 55,467$ 55,467$ - 0
TOTAL$ 54,323,261$ 56,478,073$ 2,154,812
2005-2006
BELL COUNTY
OriginalProposed
ProposedBudgetBudgetAmount
Tax2004-20052005-2006INCREASEof Increase
Ratesfm Property
Tax
OPERATING FUNDS
GENERAL FUND0.2539$ 46,623,125$ 50,601,000$ 3,977,875$ 2,683,750
JURY FUND0.0009$ 78,000$ 83,000$ 5,000$ 5,000
INDIGENT HEALTH FUND0.0360$ 3,158,000$ 3,400,000$ 242,000$ 242,000
DEBT SERVICE FUNDS0.0557$ 4,359,171$ 5,089,458$ 730,287$ 654,746
Bell County Tax Rate0.3465
Road District0.0295$ 2,359,810$2,779,670$ 419,860$ 386,580
TOTAL0.3760$ 56,578,106$ 61,953,128$ 5,375,022$ 3,972,076
2007-2008
BELL COUNTY
AmendedProposed
ProposedBudgetBudgetAmount
Tax2006-20072007-2008INCREASEof Increase
Ratesfm Property
Tax
OPERATING FUNDS
GENERAL FUND0.2467$ 57,886,542$ 62,205,000$ 4,318,458$ 2,457,250
JURY FUND0.0008$ 97,000$ 113,000$ 16,000$ 8,000
INDIGENT HEALTH FUND0.0360$ 3,820,000$ 4,255,000$ 435,000$ 435,000
Total for Maintenance & Operations$ 61,803,542$ 66,573,000
DEBT SERVICE FUNDS0.0960$ 9,076,200$ 10,273,705$ 1,197,505$ 1,197,505
Bell County Tax Rate0.3795
Road District0.0295$ 3,063,650$3,394,375$ 330,725$ 319,195
TOTAL OPERATING FUNDS0.4090$ 73,943,392$ 80,241,080$ 6,297,688$ 4,416,950
2008-2009
BELL COUNTY
AmendedProposed
ProposedBudgetBudgetAmount
Tax2008-2092008-2009INCREASEof Increase
Ratesfm Property
Tax
OPERATING FUNDS
GENERAL FUND0.2467$ 62,205,000$ 66,513,650$ 4,308,650$ 2,565,000
JURY FUND0.0008$ 113,000$ 122,000$ 9,000$ 9,000
INDIGENT HEALTH FUND0.0360$ 4,255,000$ 4,636,000$ 381,000$ 383,000
Total for Maintenance & Operations$ 66,573,000$ 71,271,650
DEBT SERVICE FUNDS0.0944$ 10,273,705$ 11,363,251$ 1,089,546$ 864,118
Bell County Tax Rate0.3779
Road District0.0295$ 3,389,875$3,663,740$ 273,865$ 310,665
TOTAL OPERATING FUNDS0.4074$ 80,236,580$ 86,298,641$ 6,062,061$ 4,131,783
2009-2010
BELL COUNTY
AdoptedProposed
ProposedBudgetBudget
Tax2008-20092009-2010INCREASE
Rates
OPERATING FUNDS
GENERAL FUND0.2466$ 66,513,650$ 69,703,915$ 3,190,265
JURY FUND0.0008$ 122,000$ 122,000$ - 0
INDIGENT HEALTH FUND0.0360$ 4,636,000$ 4,913,000$ 277,000
Total for Maintenance & Operations0.2834$ 71,271,650$ 74,738,915
DEBT SERVICE FUNDS0.0925$ 11,363,251$ 11,757,654$ 394,403
BELL COUNTY TAX RATE0.3759
ROAD DISTRICT TAX RATE0.0295$ 3,663,740$3,768,460$ 104,720
TOTAL OPERATING FUNDS0.4054$ 86,298,641$ 90,265,029$ 3,966,388
2010-2011
BELL COUNTY
AdoptedProposed
ProposedBudgetBudget
Tax2009-20102010-2011INCREASE
Rates
OPERATING FUNDS
GENERAL FUND0.2516$ 69,703,915$ 71,558,770$ 1,854,855
JURY FUND0.0005$ 122,000$ 115,000$ (7,000)
INDIGENT HEALTH FUND0.0360$ 4,913,000$ 5,025,000$ 112,000
Total for Maintenance & Operations0.2881$ 74,738,915$ 76,698,770$ 1,959,855
DEBT SERVICE FUNDS0.0939$ 11,757,654$ 11,940,303$ 182,649
BELL COUNTY TAX RATE0.3820
ROAD DISTRICT TAX RATE0.0299$ 3,768,460$3,821,150$ 52,690
TOTAL OPERATING FUNDS0.4119$ 90,265,029$ 92,460,223$ 2,195,194
2011-2012
BELL COUNTY
AdoptedProposed
ProposedBudgetBudget
Tax2010-20112011-2012INCREASE
Rates
OPERATING FUNDS
GENERAL FUND0.2791$ 71,558,770$ 74,682,251$ 3,123,481
JURY FUND0.0004$ 115,000$ 118,500$ 3,500
INDIGENT HEALTH FUND0.0360$ 5,025,000$ 5,115,500$ 90,500
Total for Maintenance & Operations0.3155$ 76,698,770$ 79,916,251$ 3,217,481
DEBT SERVICE FUNDS0.0941$ 11,940,303$ 12,273,136$ 332,833
BELL COUNTY TAX RATE0.4096
ROAD DISTRICT TAX RATE0.0299$ 3,821,150$3,932,100$ 110,950
TOTAL OPERATING FUNDS0.4395$ 92,460,223$ 96,121,487$ 3,661,264
2012-2013
BELL COUNTY
AdoptedProposed
ProposedBudgetBudget
Tax2011-20122012-2013INCREASE
Rates
OPERATING FUNDS
GENERAL FUND0.2937$ 74,682,251$ 75,937,781$ 1,255,530
JURY FUND0.0004$ 118,500$ 118,500$ - 0
INDIGENT HEALTH FUND0.0360$ 5,115,500$ 4,615,500$ (500,000)
Total for Maintenance & Operations0.3301$ 79,916,251$ 80,671,781$ 755,530
DEBT SERVICE FUNDS0.0911$ 12,273,136$ 12,064,356$ (208,780)
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$ 3,932,100$4,011,929$ 79,829
TOTAL OPERATING FUNDS0.4511$ 96,121,487$ 96,748,066$ 626,579
2013-2014
BELL COUNTY
AdoptedProposed
ProposedBudgetBudget
Tax2012-20132013-2014INCREASE
Rates
OPERATING FUNDS
GENERAL FUND0.2927$ 75,937,781$ 79,160,708$ 3,222,927
JURY FUND0.0004$ 118,500$ 118,500$ - 0
INDIGENT HEALTH FUND0.0360$ 4,615,500$ 3,880,500$ (735,000)
Total for Maintenance & Operations0.3291$ 80,671,781$ 83,159,708$ 2,487,927
DEBT SERVICE FUNDS0.0921$ 12,064,356$ 12,748,323$ 683,967
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,011,929$4,177,569$ 165,640
TOTAL OPERATING FUNDS0.4511$ 96,748,066$ 100,085,600$ 3,337,534
2013-2014 v.2
BELL COUNTY OPERATING FUNDS
ProposedProposed
TaxBudget
Rates2013-2014
GENERAL FUND0.2927$ 79,160,708
JURY FUND0.0004$ 118,500
INDIGENT HEALTH FUND0.0360$ 3,880,500
Total for Maintenance & Operations0.3291$ 83,159,708
DEBT SERVICE FUNDS0.0921$ 12,748,323
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,177,569
TOTAL OPERATING FUNDS0.4511$ 100,085,600
2014-2015
ProposedProposed
TaxBudget
Rates2014-2015
GENERAL FUND0.2936$ 82,981,672
JURY FUND0.0004$ 118,500
INDIGENT HEALTH FUND0.0360$ 4,080,500
Total for Maintenance & Operations0.3300$ 87,180,672
DEBT SERVICE FUNDS0.0912$ 12,945,380
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,201,112
TOTAL OPERATING FUNDS0.4511$ 104,327,164
2015-2016
ProposedProposed
TaxBudget
Rates2015-2016
GENERAL FUND0.2907$ 87,550,240
JURY FUND0.0004$ 118,500
INDIGENT HEALTH FUND0.0345$ 4,080,500
Total for Maintenance & Operations0.3256$ 91,749,240
DEBT SERVICE FUNDS0.0956$ 14,211,752
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,475,532
TOTAL OPERATING FUNDS0.4511$ 110,436,524
2016-2017
ProposedProposed
TaxBudget
Rates2016-2017
GENERAL FUND0.2950$ 90,948,600
JURY FUND0.0004$ 118,500
INDIGENT HEALTH FUND0.0345$ 4,080,500
Total for Maintenance & Operations0.3299$ 95,147,600
DEBT SERVICE FUNDS0.0913$ 14,564,535
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,666,712
TOTAL OPERATING FUNDS0.4511$ 114,378,847
2017-2018
ProposedProposed
TaxBudget
Rates2017-2018
GENERAL FUND0.3027$ 96,377,497
JURY FUND0.0004$ 138,500
INDIGENT HEALTH FUND0.0345$ 4,080,500
Total for Maintenance & Operations0.3376$ 100,596,497
DEBT SERVICE FUNDS0.0836$ 14,184,477
BELL COUNTY TAX RATE0.4212
ROAD DISTRICT TAX RATE0.0299$4,980,503
TOTAL OPERATING FUNDS0.4511$ 119,761,477
2018-2019
ProposedProposed
TaxBudget
Rates2020-2021
GENERAL FUND0.2935$ 109,219,660
JURY FUND0.0004$ 140,000
INDIGENT HEALTH FUND0.0308$ 3,014,282
(additional $3.25M of indigent in General Fund)
Total for Maintenance & Operations0.3247$ 112,373,942
DEBT SERVICE FUNDS0.0721$ 14,703,038
BELL COUNTY TAX RATE0.3968
ROAD DISTRICT TAX RATE0.0285$ 6,444,900
TOTAL OPERATING FUNDS0.4253$ 133,521,880
sheet 3
2004-20052005-2006
14$260,500$260,500
15$495,170$590,790
16$500,000$603,390
17$814,840$988,075
18$289,300$336,915
$2,359,810$2,779,670
17
Public Safety (Including Jail & Juvenile Detention), $49 M (36.40%)
General Administration, Building Maintenance & Other, $27 M (20.29%)
Judicial, Legal, Jury, District & County Clerk, Elections, Tax Assessor, $26 M
(19.11%)
Debt Service, $15 M (11.01%)
Countywide Road & Bridge , $13 M (9.60%)
H&H Services incl. Indigent Health, $5 M, (3.57%)
Property Tax, $90 M (67.16%)
Sales Tax, $22 M (16.44%)
Fees, Fines, Forfeitures, License and Permits, $15 M (11.20%)
Interest and Other, $3 M (2.41%)Hotel Tax/EXPO, 3 M (2.00%)
Intergovernmental, $1 M (.80%)
0
20
40
60
80
100
120
140
Operating Expenditures Operating Revenue
Mill
ions
Bell County Operating Budget
BELL COUNTY PROPOSED REVENUESOPERATING FUNDS
2020-2021
18Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Fund - Property Taxes49.55%
Sales Tax16.44%
Inmate Lodging0.30%
Fees of Office6.29%
Other Fees1.05%
Fines & Forfeitures1.51%
Federal Money0.14%
State Money0.66%
Licenses and Permits2.36%
Interest and Other2.11%
Hotel Tax/EXPO2.00%
Road & Bridge - Property Taxes4.34%
Debt Service - Property Taxes11.02%
Indigent Health Care -Property Taxes
2.26%
Jury Fund - Property Taxes0.06%
REVENUE HISTORYGENERAL FUND
• 2017 $ 86,448,600-Tax rate to remain at $.4212
• 2018 $ 92,027,497-Tax rate to remain at $.4212
• 2019 $ 95,338,534-Tax rate to remain at $.4212
• 2020 $107,020,040-Tax rate to decrease to $.4208
• 2021 $109,219,660- Tax rate to decrease to $.3968
19
$70,000,000
$80,000,000
$90,000,000
$100,000,000
$110,000,000
2017 2018 2019 2020 2021
Revenues
2020-2021 PROPOSED REVENUES GENERAL FUND
§ Property Taxes $ 60,673,500(current & delinquent)
§ State Rev. for 100% DV $ 5,300,000§ Sales Tax $ 21,924,000§ Licenses & Permits $ 3,150,000§ Federal Grants $ 190,250§ State Grants $ 879,500§ Fees of Office $ 9,705,310§ Fines & Forfeitures $ 2,017,000§ Interest Income $ 500,000§ Jail Inmate Revenue $ 400,000§ Detention Center $ 400,000§ Reimbursements $ 771,600§ Hotel Occupancy Tax $ 800,000§ Other Revenue $ 2,508,500
$109,219,660
20
Property Tax55.55%
State Revenue for 100% DV4.85%
Sales Tax20.06%
Licenses & Permits2.88%
Federal Grants0.17%
State Grants0.81%
Fees of Office8.89%
Fines & Forfeitures
1.85%
Interest Income0.46%
Jail Inmate Revenue0.37%
Detention Center0.37%
Reimbursements0.71%
Hotel Occupancy Tax0.73%
Other Revenue2.30%
2020 & 2021 BUDGET COMPARISONGENERAL FUND
REVENUES 2020 2021 CHANGEProperty Taxes $ 59,650,500 $ 60,673,500 $ 1,023,000 State Revenue for 100% DV $ 3,950,000 $ 5,300,000 $ 1,350,000 Sales Tax $ 20,553,000 $ 21,924,000 $ 1,371,000 Licenses & Permits $ 3,205,000 $ 3,150,000 $ (55,000) Federal Grants $ 190,250 $ 190,250 $ 0 State Grants $ 903,580 $ 879,500 $ (24,080) Fees of Office $ 9,987,310 $ 9,705,310 $ (282,000) Fines & Forfeitures $ 2,324,000 $ 2,017,000 $ (307,000) Interest Income $ 1,125,000 $ 500,000 $ (625,000) Jail Inmate Revenue $ 400,000 $ 400,000 $ 0 Detention Center Revenue $ 400,000 $ 400,000 $ 0 Reimbursement Revenue $ 868,000 $ 771,600 $ (96,400) Hotel Occupancy Tax $ 925,000 $ 800,000 $ (125,000) Other Revenue $ 2,538,400 $ 2,508,500 $ (29,900)
$107,020,040 $109,219,660 $ 2,199,62021
BELL COUNTY PROPOSED EXPENDITURESOPERATING FUNDS
2020-2021
22Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund
General Administration8.08%
Financial, HR & Technology Support6.31%
County Clerk, Elections & Tax Assessor3.46%
Building Maintenance5.37%
Judicial, Legal & District Clerk
15.55%
Public Safety (Including Jail & Juvenile Detention)
36.41%
Health & Human Services 1.31%
Countywide Road & Bridge 9.60%
Extension Service0.54%
Jury0.10%
Indigent Health 2.26%
Debt Service11.01%
EXPENDITURE HISTORYGENERAL FUND – ADOPTED & PROPOSED
•2017 $ 91,627,961
•2018 $ 96,377,497
•2019 $ 99,788,534
•2020 $107,020,040
•2021 $109,219,660
23
$70,000,000
$80,000,000
$90,000,000
$100,000,000
$110,000,000
2017 2018 2019 2020 2021
Expenditures
PERSONNEL COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
•2017 $ 56,307,299
•2018 $ 59,535,475
•2019 $ 61,425,644
•2020 $ 66,369,202
•2021 $ 66,685,305
24
$50,000,000
$55,000,000
$60,000,000
$65,000,000
$70,000,000
2017 2018 2019 2020 2021
OPERATING COSTS HISTORYGENERAL FUND – ADOPTED & PROPOSED
•2017 $ 34,146,287
•2018 $ 36,842,022
•2019 $ 38,362,890
•2020 $ 40,650,838
•2021 $ 42,534,355
25
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
2017 2018 2019 2020 2021
26
Adopted Amended Proposed Increase (Decrease)
EXPENDITURES 2020 2020 2021Proposed 2021
less Amended 2020
Personnel• Officials $ 2,485,219 $ 2,485,219 $ 2,516,324 $ 31,105• Department Heads $ 1,063,214 $ 1,063,214 $ 1,107,848 $ 44,634• Employees
(incl. Longevity and Misc. Pay Types)$ 45,693,339 $ 45,640,924 $ 45,398,892 $ (242,032)
• Benefits (Retirement, Social Security, Health Ins., etc.)
$ 17,127,430 $ 17,179,845 $ 17,662,241 $ 482,396
Total Personnel $ 66,369,202 $ 66,369,202 $ 66,685,305 $ 316,103Operating $ 40,650,838 $ 40,672,483 $ 42,534,355 $ 1,361,872TOTALS $107,020,040 $107,041,685 $109,219,660 $ 2,177,975
BUDGET COMPARISONGENERAL FUND
2020 & 2021
26
2021 PROPOSED GENERAL FUNDEXPENDITURES - $109,219,660
Personnel $66,685,305• Officials $ 2,516,324• Dept Heads $ 1,107,848• Employees $ 45,398,892• Benefits $ 17,662,241Operating Expenses $ 42,534,355
$109,219,660
Percent of Total Expenditures
Operations 39%
Personnel61%
PersonnelOperations
27
Implementation of Pay Plan $1,973,443
Increase for New Positions15 Corrections Officers
$821,243
Upgrades/ReclassificationsAdmin Assistant reclassified to TechnicianCorrections Officer reclassified to Corrections Sgt.
Overtime, Part-time, and Other Pay Types
Reduction of Payroll Reserve - $299,974 remaining
Deletion of 3 Vacant Positions
$29,288
$1,074,357
($3,465,781)
($116,537)
All Above Totals Include Benefits (social security, workers comp, unemployment, retirement, health and dental insurance, etc.)
Total $316,013
Personnel Expenditures: Change
28
2021 GENERAL FUND HIGHLIGHTS
Public SafetyCommunication CenterJail – Medical Services
Mental Health Deputy Grant MatchDetention – Medical Services
Other Operating CostsProperty InsuranceExpo Center4-H Youth Services – Bingo ReductionIndigent Health AdministrationHOP – Transportation (CARES Act for FY21)Countywide Overtime StudyArmored Car ServicesOther Increases/Decreases
208,100113,70032,000
(120,700)
(70,000)72,70072,264
(82,553) (109,800)
125,00048,60031,318
Non-Personnel Expenditures:
cont. on next page
Change
29
2021 GENERAL FUND HIGHLIGHTS
30
2021 GENERAL FUND HIGHLIGHTS
Change
Equipment and Capital
Vehicles - total for 2021 is $ 896,000 (a decrease of $108.5k)Includes: Sheriff – 13 vehicles
Other Depts. – 5 vehicles
Technology UpgradesSmall Remodeling ProjectsTransfer to Capital ProjectsOther Increases/Decreases
(108,500)
90,00050,000
1,500,0009,743
Total $1,861,872
Non-Personnel Expenditures cont.:
FUND BALANCE HISTORYGENERAL FUND
• 2016 $ 40,614,990- 5.2 Months Reserve unassigned FB
• 2017 $ 42,408,827- 5.0 Months Reserve unassigned FB
• 2018 $ 42,886,849- 4.7 Months Reserve unassigned FB
• 2019 $ 41,251,600- 4.3 Months Reserve unassigned FB
• 2020 $ 44,251,600- Projected Fund Balance- 4.9 Months Reserve unassigned FB
• 2021 $ 44,251,600- Projected Fund Balance- 4.3 Months Reserve unassigned FB
(projected) 31
$38,000,000
$39,000,000
$40,000,000
$41,000,000
$42,000,000
$43,000,000
$44,000,000
$45,000,000
2016 2017 2018 2019 2020 2021
Fund Balance at End of Year
2021 BUDGETPROPOSED TAX RATE
Bell County and Road District
32
Bell County Road District Total
Current Rate 42.08¢ 2.92¢ 45.00¢No New Revenue Tax Rate 39.68¢ 2.74¢ 42.42¢
Voter Approved Rate 42.07¢ 2.85¢ 44.92¢
Current Rate 42.08¢ 2.92¢ 45.00¢Proposed Change ( 2.40¢) ( .07¢) ( 2.47¢)Proposed Rate 39.68¢ 2.85¢ 42.53¢
2021 BUDGETPROPOSED TAX RATE
Bell County and Road District
» Maint. & Oper. 32.47¢» Debt Service 7.21¢» Total Bell County Rate 39.68¢
» Road District Rate 2.85¢» Proposed Rate 42.53¢
33
BELL COUNTY2020 - 2021 Property Tax Rates
Note: Taxes for Over 65/Disabled are Frozen
Year Bell County* Road District** Total
2019-2020 42.08¢ 2.92¢ 45.00¢
2020-2021 39.68¢ 2.85¢ 42.53¢
Difference ( 2.40¢) (0.07¢) ( 2.47¢)
* Bell County Tax Rate = Tax Rate for Maintenance/Operations and Debt Service
** Road District Tax Rate = Tax Rate for the Road and Bridge Maintenance Funds
34
BELL COUNTY2012 - 2021 Property Tax Rates
Note: Taxes for Over 65/Disabled are Frozen
Year Bell County Road District Total2011-2012 40.96¢ 2.99¢ 43.95¢
2012-2013 42.12¢ 2.99¢ 45.11¢
2013-2014 42.12¢ 2.99¢ 45.11¢
2014-2015 42.12¢ 2.99¢ 45.11¢
2015-2016 42.12¢ 2.99¢ 45.11¢
2016-2017 42.12¢ 2.99¢ 45.11¢
2017-2018 42.12¢ 2.99¢ 45.11¢
2018-2019 42.12¢ 2.99¢ 45.11¢
2019-2020 42.08¢ 2.92¢ 45.00¢
2020-2021 39.68¢ 2.85¢ 42.53¢35
Tax Rate ImpactBell County’s 2021 budget proposal:2020 tax rate:
45.00 cents per $100 of valuation2021 proposed tax rate:
42.53 cents per $100 of valuationAssumptions:
- average taxable home value of $175,008- appraised value from 2020 is unchanged
2020 average county tax bill: $787.542021 average county tax bill: $744.31
Annual Decrease: $(43.23)36
37
Bell CountyCity of Temple
City of Killeen
City of Belton
City of Harker Heights
Current Rate 0.4500 0.6727 0.7498 0.6598 0.67700No New Tax Rate 0.4242 0.6252 0.7110 0.6686 0.63910Voter Approved Rate 0.4492 0.6687 0.7476 0.6920 0.69878
Current Rate 0.4500 0.6727 0.7498 0.6598 0.6770Proposed Change (0.0247) (0.0202) (0.0168) (0.0198) 0.0000Proposed Rate 0.4253 0.6525 0.7330 0.6400 0.6770
SCHOOL DISTRICTS
Temple ISD Belton ISD
Current Rate 1.351 1.460 1.260Proposed Rate 1.342 1.365 1.160
* Rate shown is the FY2020 rate. Proposed rate for FY2021 not yet adopted
2020 - 2021 BUDGETPROPOSED TAX RATE COMPARISONS
Killeen ISD *
Revised
2020 - 2021 BUDGET
PROPOSED TAX RATE COMPARISONS
Bell CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights
Current Rate0.45000.67270.74980.65980.67700
No New Tax Rate0.42420.62520.71100.66860.63910
Voter Approved Rate0.44920.66870.74760.69200.69878
Current Rate0.45000.67270.74980.65980.6770
Proposed Change(0.0247)(0.0202)(0.0168)(0.0198)0.0000
Proposed Rate0.42530.65250.73300.64000.6770
% of Tax Bill
SCHOOL DISTRICTSfor Bell County
Temple ISDBelton ISD Killeen ISD *Temple/TISD16%
Killeen/KISD17%
Current Rate1.3511.4601.260Belton/BISD17%
Proposed Rate1.3421.3651.160Harker Heights/KISD18%
County/BISD24%
* Rate shown is the FY2020 rate.
Proposed rate for FY2021 not yet adopted
$0.01 Increase in Tax Rate Generates $City of TempleCity of BeltonCity of KilleenCity of Harker Heights
$ 494,578.00$ 122,885.00$ 626,323.00$ 188,744.00
Original
2019 - 2020 BUDGET
PROPOSED TAX RATE COMPARISONS
Bell CountyCoryell CountyWilliamson CountyMcLennan CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights
Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770
Effective Rate0.41220.5233000.4444770.4559570.59500.74490.61780.6734
Rollback Rate0.45400.5824000.4715960.5030730.67290.75750.65990.7279
Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770
Proposed Change(0.0011)0.000000(0.014552)0.0000000.01150.00000.00000.0000
Proposed Rate0.45000.5453000.4444770.4852930.67270.74980.65980.6770
SCHOOL DISTRICTS
Temple ISDBelton ISDKilleen ISD
Current Rate1.4001.6031.260
Proposed Rate1.3551.4601.160
City of TempleCity of BeltonCity of KilleenCity of Harker Heights
$0.01 Increase in Tax Rate Generates $$ 435,461.00$ 122,885.00$ 626,323.00$ 188,744.00
38
ProjectsCurrent Year
– Odyssey Court System $3.5M– Countywide Phone System Replacement $700K– EXPO Move fence along Loop 121 due to Highway expansion $574K– Fiber Replacement $360K– Centralized Voting Equipment $172K– Justice Center Parking Lot Replacement $171K– Sheriff Admin Chiller Replacement $160K– Communication Center Parking Lot Replacement $158K
Scheduled – FY20 through FY21– Attorney Module for Odyssey Court System $755K– BAS Upgrades to Justice Center, Loop Jail and Sheriff Admin Building
$545K– Firewall & Network Storage $350K– Exterior Cleaning of Historical Courthouse $174K– Central Jail Generator Replacement $145K– HVAC Replacement in Tech Services Building and Justice Center $100K– Plumbing Renovations in JPO Buildings $65K– EXPO Emergency Lighting Replacement $60K
39
Next to Last Slide- The FY2021 Proposed Budget has been posted on our website
- 1st page of Proposed Budget is confusing (but mandated by state law)- The 1st page says, in part, :
- “This budget will raise more revenue from property taxes than last year’s budget by an amount of $3,085,915, which is a 3.507% increase from last year’s budget.”
- While 3.507% increase is above the voter approval rate, it includes new property tax revenue from property that has been added to the tax roll since last year …$2,643,394 in new property added to the tax roll
- The balance of the increase in expenditures is attributable to the increase in revenue from the Road District tax rate (about $440,000) … and that revenue is increasing by 3.5% (but the tax rate is decreasing by 0.07 cents).
40
Budget and Tax Rate Adoption Calendar
- We will have 3 public hearings to follow over the course of the next 7 days
- Wednesday, August 12 at 6 pm … Tax Rate Public Hearing
- Monday, August 17 at 9 am … Budget Public Hearing
- Monday, August 17 at 9 am …Tax Rate Public Hearing
BELL COUNTY�Proposed 2020-2021 Budget�Slide Number 2BELL COUNTY�101 East Central Avenue�P.O. Box 454�Belton, Texas 76513Slide Number 4Local Growth & �Economic IndicatorsLocal Growth & �Economic IndicatorsLocal Growth & �Economic Indicators, cont’d.Local Growth & �Economic Indicators, cont’d.Slide Number 9Slide Number 10Slide Number 11Sales Tax ReceiptsBELL COUNTY�FINANCIAL HIGHLIGHTSUnfunded Mandates - TodayBELL COUNTY�2020-2021 PROPOSED BUDGET�GENERAL FUNDSlide Number 16Slide Number 17BELL COUNTY PROPOSED REVENUES�OPERATING FUNDS� 2020-2021�REVENUE HISTORY�GENERAL FUND2020-2021 PROPOSED REVENUES GENERAL FUND2020 & 2021 BUDGET COMPARISON�GENERAL FUNDBELL COUNTY PROPOSED EXPENDITURES�OPERATING FUNDS�2020-2021�EXPENDITURE HISTORY�GENERAL FUND – ADOPTED & PROPOSEDPERSONNEL COSTS HISTORY�GENERAL FUND – ADOPTED & PROPOSEDOPERATING COSTS HISTORY�GENERAL FUND – ADOPTED & PROPOSEDSlide Number 26Slide Number 27Slide Number 28Slide Number 29Slide Number 30FUND BALANCE HISTORY�GENERAL FUND2021 BUDGET�PROPOSED TAX RATE� Bell County and Road District2021 BUDGET�PROPOSED TAX RATE� Bell County and Road DistrictBELL COUNTY�2020 - 2021 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenBELL COUNTY�2012 - 2021 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenTax Rate ImpactSlide Number 37Slide Number 38 ProjectsNext to Last SlideBudget and Tax Rate Adoption Calendar