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A Budgeting Guide for Local Government / by Robert L Budgeting A Guide for Local Government Third Edition Robert L. Bland Budgeting A Guide for Local Government Third Edition Robert L. Bland ICMA advances professional local government worldwide. Its mission is to create excellence in local governance by developing and advancing professional management of local government. ICMA, the International City/County Management Association, provides member support; publications, data, and information; peer and results-oriented assistance; and training and professional development to more than 9,000 city, town, and county experts and other individuals and organizations throughout the world. The management decisions made by ICMA’s members affect 185 million individuals living in thousands of communities, from small villages and towns to large metropolitan areas. Library of Congress Cataloging-in-Publication Data Bland, Robert L. A budgeting guide for local government / by Robert L. Bland. -- Third edition. pages cm Includes index. ISBN 978-0-87326-767-0 (alk. paper) 1. Local budgets--United States--Handbooks, manuals, etc. I. Title. HJ9147.B55 2014 352.4’82140973--dc23 2013021354 978-0-87326-767-0 Copyright 2013 by the International City/County Management Association, 777 North Capitol Street, N.E., Suite 500, Washington, D.C. 20002. All rights reserved, including rights of reproduction and use in any form or by any means, including the making of copies by any photographic process, or by any electrical or mechanical device, printed, written, or oral or sound or visual reproduction, or for use in any knowledge or retrieval system or device, unless permission in writing is obtained from the copyright proprietor. Design: Erika Abrams Composition: United Book Press Printed in the United States of America 2020 2019 2018 2017 2016 2015 2014 2013 54321 About the Author Robert L. (Bob) Bland is professor of public administration at the University of North Texas, where he has been on the faculty since 1982 and teaches graduate courses in public finance, governmental accounting, and budgeting. He is the author of A Revenue Guide for Local Government (2nd ed., 2005) and A Budgeting Guide for Local Government (2nd ed., 2007), both published by ICMA, as well as of several articles on the municipal bond market, property taxation, and municipal budgeting. In 2007 he was the first recipient of the Terrell Blodgett Academician Award presented by the Texas City Management Association; he also received ICMA’s Stephen B. Sweeney Academic Award in October 2007. In 2012, Professor Bland was elected as a fellow in the National Academy of Public Administration. He received his BS from Pepperdine University, his MPA and MBA from the University of Tennessee, and his PhD from the Graduate School of Public and International Affairs at the University of Pittsburgh. He can be reached at [email protected]. This book is dedicated to Charldean Newell, PhD, and Chet Newland, PhD— tireless champions of good government. Green Books—Authoritative source books on local government management ICMA’s “Green Books” (a designation derived from the original bright green cloth covers) have a long history as the authoritative source on local government management. They are used by local government managers in cities and counties worldwide, by university professors and students as textbooks for undergraduate and graduate courses, and by public safety professionals in preparation for promotional exams. The Green Books cover the range of local government functions, linking the latest theories and research to specific examples of day-to-day decision making and the nuts and bolts of management. Current titles in the Green Book series include Emergency Management: Principles and Practice for Local Government, 2nd edition Local Government Police Management, 4th edition Local Planning: Contemporary Principles and Practice Management Policies in Local Government Finance, 6th edition Managing Fire and Emergency Services Other recent titles Capital Budgeting and Finance: A Guide for Local Governments, 2nd edition Citizen Surveys for Local Government: A Comprehensive Guide to Making Them Matter Economic Development: Strategies for State and Local Practice, 2nd edition The Effective Local Government Manager, 3rd edition Effective Supervisory Practices, 5th edition Homeland Security: Best Practices for Local Government, 2nd edition Human Resource Management in Local Government: An Essential Guide, 3rd edition Leading Performance Management in Local Government Leading Your Community: A Guide for Local Elected Leaders Managing Local Government: Cases in Effectiveness Managing Local Government Services: A Practical Guide Service Contracting: A Local Government Guide Statistics for Public Administration: Practical Uses for Better Decision Making, 2nd edition Learn about these and other titles at bookstore.icma.org. Contents Acknowledgments x Foreword xi 1 The context of local government finance 1 The economic nature of government services ..................................................... 2 The importance of local budget decisions ........................................................... 4 Trends in local government finance ..................................................................... 5 The legal basis for local revenues ....................................................................... 11 Factors influencing local financial decisions ..................................................... 13 Conclusion ....................................................................................................... 19 Review questions ............................................................................................. 21 PART I: Revenue Sources to Finance the Local Budget 2 Revenue choices: Principles to guide the manager 25 The three pillars of support ............................................................................... 25 Choices that promote fairness ........................................................................... 26 Choices that strengthen the local economy ....................................................... 31 Choices that facilitate effective administration ................................................... 40 Putting it all together: Creating a more resilient local economy ......................... 43 Conclusion ....................................................................................................... 47 Review questions ............................................................................................. 49 3 The property tax 53 The changing role of the property tax ............................................................... 54 Benefits of the property tax to the budget process ............................................. 60 The property tax cycle ...................................................................................... 62 The continued unpopularity of the tax ............................................................. 67 Conclusion ....................................................................................................... 75 Review questions ............................................................................................. 77 4 Other tax revenue 79 Consumption taxes: The sales tax ...................................................................... 80 Consumption taxes: Excise taxes ...................................................................... 90 Income-based taxes ........................................................................................... 95 Conclusion ......................................................................................................101 Review questions ............................................................................................104 5 Service charges and regulatory fees 107 The role of service charges and regulatory fees in local government ........................ 108 Policy issues in the adoption of service charges .................................................114 Administering service charges and regulatory fees ............................................121 Development charges ......................................................................................122 Special assessments ...........................................................................................123 Conclusion ......................................................................................................125 Review questions ............................................................................................127 v vi Contents 6 Strategic choices: Using taxes for economic and political purposes 129 Taxes and economic development: Finding the balance ....................................130 Tax relief for business investment .....................................................................132 Tax incentives for professional sports and the arts .............................................139 Guidelines for using tax incentives ...................................................................141 Tax relief for citizens ........................................................................................142 Conclusion ......................................................................................................147 Review questions ............................................................................................150 PART II: Preparing and Approving the Local Budget 7 Budget choices: Principles to guide the manager 153 A century of budget innovations ......................................................................155
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