DeKalb County2007 Tax Funds Budget

2

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

CEO & BOC establish priorities July 2006

Departments submit requests August 29, 2006

CEO submits budget to BOC December 4, 2006

Public Information Meetings held December 4 - 6, 2006

Budget Review Committee meetings January 2007

Public Hearings & BOC adopts budget January 9 & 23, 2007

Important DatesImportant Dates

3

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

• Balanced Budget

• Homestead Exemption utilizing 80% of HOST Receipts

• Process & Technology Improvements

Priorities for 2007Priorities for 2007

4

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

87.7 86.0 82.3 81.7 85.1 89.9 101.0 102.0

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

$500

$550

$600

'00 '01 '02 '03 '04 '05 '06 '07

Fund Balance

Other

Fines

Govts.

Licensing

Excise Taxes

Property Taxes

Sales Tax (HOST)

Revenues(in millions)(in millions)

Revenues(in millions)(in millions)

Before prior year expenditure encumbrances

5

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

49%Property Taxes

16.7%HOST

7.9% Fund Balance

26.4%Other

2007 Revenues2007 Revenues

6

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

9%

6%

9%

5%

2%

3%3%

3%

1%

4%4%

30%

22%

Public Safety

Courts

Gen. Govt.

Human Services

Public Works

Parks & Libraries

Debt Service

Grady Hospital

Budgetary Reserves

Capital Projects

Facilities Management

Information Systems

Miscellaneous

2007 Budget Components2007 Budget Components

7

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

2006 2007 Change Percentage Public Safety $172.0 $181.1 $9.0 5.3%

Courts & Jail 132.0 135.9 3.9 3.0%

Information System s 13.6 16.0 2.5 18.1%

Facilities Management 15.9 17.3 1.4 9.0%

General Admin. 53.4 53.2 -0.2 -0.3%

Hum an Services 14.0 15.0 1.0 7.3%

Public W orks 32.3 29.6 -2.7 -8.4%

Parks & Libraries 32.3 35.0 2.7 8.3%

Debt Service 51.0 57.5 6.5 12.7%

Grady/Hospital 22.0 21.7 -0.3 -1.3%

Other 26.8 26.3 -0.5 -1.9%

Capital Projects 15.7 21.4 5.7 36.5%

Total $580.9 $610.0 $29.1 5.0%

In $ m illions

Budget Changes from 2006Budget Changes from 2006

8

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

$0

$50

$100

$150

$200

$250

$300

$350

Courts & Public Safety =52% 203.30 220.40 233.70 247.30 269.20 285.90 304.01 316.95

All Other* =48% 196.80 198.80 212.30 243.60 233.70 238.10 276.88 293.03

'00 '01 '02 '03 '04 '05 '06 '07

*Includes Hospital, Debt Service, Human Services, Parks & Libraries & General Operations

Budget Comparison(in millions)

Budget Comparison(in millions)

9

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

$200

PublicSafety

Courts &Jail

General HumanServices

PublicWorks

Parks &Library

2000

2001

2002

2003

2004

2005

2006

2007

Operating Expenditure Trends(in millions)

Operating Expenditure Trends(in millions)

10

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

Requests from Departments $710,198,260

2007 Recommended Base Budget $609,986,384

2006 Adopted Budget (Mid Year) $580,894,184

Budget Change from Prior Budget 5.0%

Budget SummaryTax Funds Only

Budget SummaryTax Funds Only

11

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

• Full Implementation of 311 (Citizen Help Center).

• Design upgrades to wastewater treatment system.

• Continued focus on upgrading Public Safety facilities and equipment.

• Consolidation of Information Services Operational Systems.

• Expedited Implementation of 2006 Bond Projects.

• Upgrade of Clerk of Superior Court Information Systems.

Planned Operational ImprovementsPlanned Operational Improvements

12

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

State of Georgia will continue HTRC program up to $8,000 per homestead in 2007.

Continuation of administrative controls on filling of vacant positions and overtime.

Floating Exemption for Homesteads for County taxes only.

Budget AssumptionsBudget Assumptions

13

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

$1,295

$1,885

$2,457

$2,534

$1,794

$1,518

$1,834

$1,482

$1,022

$1,727

$1,715

$0 $500 $1,000 $1,500 $2,000 $2,500

Fulton

Atl/DeKalb

Atl/Fulton

Gwinnett

Cobb

Henry

Douglas

Rockdale

Clayton

Fayette

DeKalb

W & S Sanitation Taxes

Average Water Usage 7,000 gallons per month. Includes Homeowners Tax Relief Credit ($8,000). Excludes State & School Taxes.

Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes

For a $200,000 Home

Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes

For a $200,000 Home

14

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

With HOST

Without HOST

County Operations $357.66 $872.34

Bonds 160.00 160.00

Schools 1,367.31 1,367.31

State 17.50 17.50

Total $1,902.47 $2,417.15

HOST Savings $514.68 Spending Equivalent $51,468.00 After Georgia Homeowners Tax Relief Credit ($8,000) and Standard Exemption in Unincorporated DeKalb County

Tax SavingsOn $200,000 Home In 2007

Tax SavingsOn $200,000 Home In 2007

15

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

Schools71.9%

State0.9%

Debt8.4%

Operations18.8%

Homestead property taxes.

Where Your Tax Dollar Is SpentWhere Your Tax Dollar Is Spent

16

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

$0

$20

$40

$60

$80

$100

$120

$140

$160

HOST Receipts $87.66 $85.98 $82.34 $81.68 $85.06 $89.90 $101.00 $102.00

100% Exemption $79.40 $89.86 $98.95 $108.73 $115.04 $124.55 $133.35 $136.75

'00 '01 '02 '03 '04 '05 '06 '07

After Standard Exemptions and Homeowners Tax Relief Credit ($8,000)

HOST Receipts vs. Exemptions(in millions)

HOST Receipts vs. Exemptions(in millions)

17

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

COUNTY COUNTY SCHOOL STATE TOTAL BONDS OPERATIONS

2001 $116.00 $0.00 $1,406.72 $18.00 $1,540.72

2002 100.00 117.28 1,362.76 17.50 1,597.54

2003 94.40 351.94 1,424.76 17.50 1,888.60

2004 104.00 359.84 1,367.31 17.50 1,848.65

2005 104.80 398.51 1,367.31 17.50 1,888.12

2006 160.00 383.83 1,367.31 17.50 1,928.64

2007 160.00 357.66 1,367.31 17.50 1,902.47

DeKalb Homestead Taxes2001 – 2007

Home Value of $200,000

DeKalb Homestead Taxes2001 – 2007

Home Value of $200,000

18

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

Home Value

DeKalb Cobb Fulton Gwinnett

$200,000 $357.66 $589.00 $929.78 $696.26

$300,000 588.41 969.00 1,582.26 1,145.46

$400,000 819.16 1,349.00 2,234.74 1,594.66

$500,000 1,049.90 1,729.00 2,887.22 2,043.86

After Standard Exemption, Homeowners Tax Relief Credit of $8,000 and HOST Credit.

Homestead Operating TaxesDeKalb: “The Best Deal in Town”Homestead Operating Taxes

DeKalb: “The Best Deal in Town”

19

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

CollectionsCollectionsHomesteads and 100% Exemption TargetHomesteads and 100% Exemption Target

Year HOST Collections

100%

Exemption Target

Net Units

Added

2000 $87,658,299 $ 79,395,624 4,813

2001 85,975,664 89,863,380 5,397

2002 82,342,564 98,951,486 4,345

2003 81,684,425 108,732,638 3,920

2004 85,065,375 115,043,698 1,951

2005 89,900,550 124,546,148 916

2006 est. 101,000,000 133,345,634 -70

Average

Annual %2.5% 9.7%

20

Budget Process

Revenues

Expenditures

Assumptions

Analysis

HOST &Homestead

Accomplishments

Accomplishments in 2006Accomplishments in 2006 2nd AAA Bond Rating

Juvenile Court Near Completion

New Police & Fire & Headquarters Opened

Fire Station 26 Completed

Technology Projects:

– Hansen Planning & Development System

– 311 Citizen Help Center Pilot

– Increased Security & Disaster Recovery Capabilities

– Initiated New Property Appraisal & Tax Collection Information Systems

Park & Greenspace Projects