County supervisors zero in on a final FY-2024 budget and an ‘equalized’ Real Estate Tax rate, after acknowledging F&R team

After acknowledging the April 6 efforts of members of the County Fire & Rescue Department in the successful on-site emergency call delivery of a baby, at its April 11 work session the Warren County Board of Supervisors heard from various departmental staff on a variety of variables as they approach a final Fiscal Year-2023/24 budget submission. County Administrator Ed Daley indicated the goal is to have a final FY-2024 budget approved no later than June 1, with the new fiscal year beginning July 1.

At the work sessions outset County Fire & Rescue personnel were acknowledged for their response and assistance in an emergency call involving a woman going into labor. The birth was accomplished safely for both mother and child. From left, are Firefighter/Paramedic Matthew Hunt, Firefighter/Paramedic Jennifer Horne, Firefighter/Paramedic Josh Bryson, Firefighter Bradley Kresge, Firefighter/EMT Kiersten Kennedy, and Lt. Brandon Oliver.

Among variables discussed were where to set the “equalized” Real Estate Tax rate in the wake of the recent dramatically upwards reassessments; whether to adjust tax relief for the elderly and disabled upward; possible departmental fee increases, as in Building and Inspections to help cover a larger portion of departmental service costs; and how planned Capital Improvement Projects (CIPs) will impact needed revenue.

During the work session County Commissioner of the Revenue Sherry Sours presented the revenue variables from setting an “Equalized” Real Estate Tax rate from 48 cents per one-hundred dollars of assessed value – cited as “a small loss”; to 49 cents – $41,000 revenue loss; 49.5 cents – a $284,000 revenue gain; and 50 cents – $611,000 revenue gain. As previously reported in the wake of the significantly higher real estate reassessments this past year, any increase in County Real Estate Tax revenue above 1% of the previous year’s level is treated as a tax increase requiring a public hearing. The 49-cent mark appears to be the closest to revenue neutral on the table. The county administrator later verified that both the 49.5-cent and 50-cent amounts would require public hearings.

Well, you could go in this direction, or that, with those numbers, County Administrator Ed Daley may have been gesturing as he fielded questions on implications of Commissioner of the Revenue Sherry Sours presentation of ‘equalized’ Real Estate Tax rate and revenue numbers.

Board discussion seemed to focus on setting the rate somewhere between that 49-cent mark, to 49.5-cents, both down in the revenue neutral “ballpark” from the existing 65.5-cent rate per $100 of assessed value. A decision is likely after the School Board makes its budget presentation to the County on Thursday at 5:30 p.m. in the Community Meeting Room at the rear of the WCGC main meeting room.

Commissioner of the Revenue Sours also presented Tax Relief for the Elderly and Disabled numbers in surrounding communities as a contrast to Warren County’s current relief options as the board considers changes to its package.

Opening the budget-related items of the work session agenda, Human Resources Director Jane Meadows told the board the County would stay with its Health Care provider United Health Care for the third consecutive year. She said county staff have increasingly adjusted to the provider’s plan and how to best utilize it. She noted that an initially forecast 13% renewal rate increase had been reduced to 8%, much closer to the national average of 7%. Meadows suggested the County absorb the increase as some employees still had not bought into the plan due to relatively high current health care costs. Asked what that 8% overall cost increase amounted to by Supervisor Oates, Meadows said, “Close to $300,000”.

She reviewed other specific coverage cost increases, or reductions. Dental, she noted, had been reduced from a projected 10% increase to remaining flat for the coming fiscal year, while vision coverage actually came in at a reduced cost for FY-2024. Meadows also reminded the supervisors that the County had elected to leave its previous carrier Blue Cross for United due to the previous carrier’s projection three years ago of a 20% cost increase from its previous coverage level — an increase staff thought too high to accommodate.

Finance Director Alisa Scott, right, goes over updated FY-24 budget numbers as Deputy County Administrator Taryn Logan follows the numbers on her agenda sheet.

County Finance Director Alisa Scott, Deputy County Administrator Taryn Logan, and Building Code Official David Beahm also made presentations on other specifics to various county departments, including potential impacts of Capital Improvement Projects and service fee hikes to cover departmental costs.

See detail of the above discussions in the County video.