2020 Budget in Brief Hamilton County, Ohio
Board of County Commissioners Denise Driehaus Stephanie Summerow Dumas Victoria Parks
County Administrator Jeff Aluotto About the Cover
The 2020 Budget in Brief cover showcases six Hamilton County entities that celebrated milestone anniversaries during 2019.
Hamilton County University of Courthouse Cincinnati 100 Years 200 Years The County hosted a UC serves celebration of the 46,388 students
Courthouse centennial – its highest UC/Joseph Fuqua II on October 18, 2019 enrollment thanks to unrivaled momen‐ on the front steps of tum, including its standing among the the building, featuring country’s top public research universities, an address from Ohio as well as placement among the world’s Governor Mike DeWine most‐innovative universities according to and other speakers. Construction of the Reuters. Moreover, UC is the world‐class County’s sixth Courthouse began in April leader in “hire education,” with students 1915 and cost $2.5 million. earning $75M annually via co‐ops.
Cincinnati Art Academy Symphony of Cincinnati Orchestra 150 Years 125th Season AAC is a commu‐ The CSO, led by nity of radiant, Louis Langrée forward‐thinking since 2013, has artists and design‐ performed the ers who have American premieres of works by Debussy, helped mold the creative landscape since Mahler, and Richard Strauss, led initiatives 1869. An independent college located in such as LUMENOCITY, and commissioned historic Over‐the‐Rhine, it helped establish compositions that became classical reper‐ some of the most influential artists of their toire mainstays, including Aaron Copland’s times, from Maria Longworth and Charley iconic Fanfare for the Common Man. Harper to Thom Shaw and Petah Coyne.
Hamilton Findlay Market County Public Opening Day Health Parade 100 Years 100 Years HCPH has The centennial been credited of the opening with adding 25 years to our life expectancy day parade in during the 20th century, largely through 2019 coincided with the 150th anniver‐ programs of sanitation, vaccination, educa‐ sary of professional baseball’s first team, tion, preparation, and prevention. Public the Cincinnati Reds. The parade featured Health Commissioner Tim Ingram welcomed Grand Marshal Rob Manfred, Commis‐ the director of the Centers for Disease sioner of Major League Baseball and Control and Prevention for a keynote Parade Ambassador and Hall‐of‐Famer address in August. Johnny Bench (both pictured above). About Hamilton County
Hamilton County covers 414 square miles in the south‐ western corner of the State of Ohio. Located on the OHIO Ohio River, with its county seat in Cincinnati, Hamilton is the third most populous county in the State.
Established in 1790, the County was only the second to be carved out of the Northwest Territory. It predated Ohio statehood by 13 years and its boundaries included one‐eighth of what is now Ohio.
Cincinnati was the population center of Hamilton County until the industrial era, when the city’s Cities residents began to spread to the Blue Ash 12,274 Montgomery 10,805 suburbs. The city contained 80% Cheviot 8,280 Mt. Healthy 6,057 of the County’s population in the Cincinnati 302,605 North College Hill 9,281 Deer Park 5,663 Norwood 19,834 1900 census, but currently only Forest Park 18,678 Reading 10,264 37% of the population resides in Harrison 11,608 Sharonville* 11,406 Cincinnati. Indian Hill 5,887 Springdale 11,205 Loveland* 10,173 Wyoming 8,576 Madeira 9,219 Total 471,837 Government Structure Milford* 22 County commissioners make up Villages the general administrative body Addyston 943 Lincoln Heights 3,331 Amberley Village 3,786 Lockland 3,455 for county government. They have Arlington Heights 740 Mariemont 3,464 authority for government taxing, Cleves 3,427 Newtown 2,664 budgeting, appropriating, and Elmwood Place 2,198 North Bend 870 Evendale 2,840 Silverton 4,750 purchasing; and they hold title to Fairfax 1,708 St. Bernard 4,360 county property. In addition, eight Glendale 2,182 Terrace Park 2,297 other elected officials, the judici‐ Golf Manor 3,526 Woodlawn 3,341 Greenhills 3,593 Total 53,475 ary, and several independent commissions possess executive Townships authority for their offices. Anderson 44,081 Miami 10,844 Colerain 59,376 Springfield 36,644 Columbia 4,507 Sycamore 19,471 In 1963, the Hamilton County Crosby 2,789 Symmes 14,913 Board of Commissioners created Delhi 29,786 Whitewater 5,498 the appointed office of County Green 59,175 Total 291,372 Harrison 4,288 Administrator to manage Board policies and prepare the Population by Jurisdiction. The total County population is 816,684 (per 2018 census estimates). County budget. Populations for cities with an asterisk (*) above include only those portions within Hamilton County.
1 I Z E N S O C I T F
Treasurer Clerk of Courts
Sheriff Court of Appeals H A Y M T I U N L T O N C O Court of Recorder Common Pleas Court of Prosecuting Attorney Elected Officials Domestic Relations
Engineer Juvenile Court
Board of County Coroner Municipal Court Commissioners
Auditor Departments under Probate Court the jurisdiction of the Board
County Administrator County Human Appointed by the Board Communications Environmental Facilities Resources Center Services County Administration Job and Family Services (JFS) Planning + Development
County services for which the Board of County Commissioners is solely responsible Board of Building Appeals Earthworks Appeals Board Paul Brown Stadium Board of Building Standards Economic Inclusion Advisory Council Oral Health Coalition Board of Zoning Appeals Great American Ball Park Office of Reentry Commission on Women and Girls Hospital Commission Storm Drainage Appeals Community Development Advisory JFS Planning Commission Rural Zoning Commission Committee Local Corrections Planning Board Tax Incentive Review Council Dog Warden Metropolitan Sewer District Tax Levy Review Committee
County services for which the Board of County Commissioners shares responsibility Addition Response Coalition HCDC Records Commission Board of Elections Investment Advisory Committee Regional Economic Development Initiative Board of Revision Integrating Committee (District 2) Regional Planning Commission Cincinnati Area Geographic Information Land Reutilization Corporation River City Correctional Facility System (CAGIS) Law Library Resources Board Soil and Water Conservation District Cincinnati Metropolitan Housing Authority Mental Health and Recovery Services Recycling and Solid Waste District Cincinnati Zoo and Botanical Gardens Miami Valley Resource Conservation and Southwest Ohio Regional Transit County Law Enforcement Applied Development Council Authority Regionally (CLEAR) OH‐KY‐IN Regional Council of Stormwater District Oversight Board Community Action Agency Governments Transportation Improvement District Community Improvement Corporation Port of Greater Cincinnati Development Union Terminal Restoration Convention Facilities Authority Authority Veterans Service Commission Developmental Disabilities Services Board Public Defender Commission Volunteer Peace Officers’ Dependents Elderly Services Program Advisory Council Public Health District Fund Emergency Management Agency Public Library of Cincinnati and Hamilton Workforce Investment Board Family and Children First Council County
Organization Chart Hamilton County’s judges and other elected officials (grouped around the citizens at the top of the chart) are independent administrators of their departments. The Board of County Commissioners (BOCC), and the County Administrator as its representative, have direct jurisdic‐ tion over the seven areas beneath the Board. The BOCC also has sole responsibility for the entities grouped in the next box and shares responsibility for the services in the box at the bottom of the chart.
2 Budget Structure The accounts of the County are 2020 Budget organized on the basis of funds. General and Restricted Funds Fund accounting restricts revenue according to its intended purpose and is used to comply with legal Restricted and contractual provisions. Funds Revenue collected in the County’s $979.0M general fund can be used for any pages 10‐13 purpose (and much of the budget process is focused on this fund), but the general fund comprises only 21% of the total County budget in 2020. The other 79% is General Fund in 100+ restricted funds (including $276.9M grants), where dedicated revenue pages 4‐9 sources may be used only for Grant Funds* legally permissible expenses. $60.5M
Restricted Funds Breakdown Sewer District Job & Family Services $129.4M $217.7M not including the Children’s Services levy, page 13 page 13
Stadiums & Parking $92.3M page 10 Voted Tax Levies $340.2M Employee Healthcare & Workers Comp Insurance $66.0M including the Museum Center sales tax + $53M in Engineer’s Office $37.4M Road and bridge maintenance other revenues, pages 14‐15 Conventions/Tourism $21.6M from hotel lodging tax
All Other Expenses $74.4M across 50 funds
The total Hamilton County operating budget appropriated by the Board of County Commissioners for 2020 is $1.32 billion across all county funds.
The County Commissioners strive to achieve a budget that is structurally balanced, that is, on‐going revenues meet or exceed on‐going expenditures in each fund. The budget office prepares summary reports for each fund, identifying sources, uses and projected fund balances, and shares them on the County website.
The fiscal year for all counties in Ohio is January 1 to December 31.
* These grant funds are not addressed elsewhere in this brief because they operate on different fiscal years.
3 2020 General Fund Budget
Function/Department Revenues Expenses Employees Public Safety Sheriff 18,694,020 83,881,800 821.00 Prosecutor 2,359,000 16,798,338 185.16 Communications Center (911 Subsidy) ‐‐ 7,500,000 ‐‐ 1 Coroner 1,183,750 6,013,193 58.57 Dog Warden (Subsidy) ‐‐ 1,400,000 ‐‐ 1 Emergency Management (Subsidy) ‐‐ 590,000 ‐‐ 1 Heroin Coalition (Subsidy) ‐‐ 115,000 ‐‐ 1 Judicial Public Defender 16,642,187 22,248,454 151.00 Juvenile Court 2,792,300 20,896,343 250.69 Clerk of Courts 11,554,930 12,853,830 177.00 Court of Common Pleas ‐‐ 10,114,391 66.75 Probation 557,344 9,654,914 130.09 Municipal Court 143,287 6,393,233 93.50 Court of Domestic Relations 140,000 3,879,951 51.60 Probate Court 1,671,000 3,651,294 39.91 Court Reporters ‐‐ 2,821,965 38.00 Court of Appeals ‐‐ 50,000 ‐‐ 2 General Government County Facilities 124,670 17,431,847 81.50 Board of Elections 2,160,500 10,236,947 44.40 Non‐Departmentals 7,059,029 5,831,944 3.90 Commissioners & County Administration 33,000 5,018,355 52.01 Contracts and Subsidies ‐‐ 2,633,100 ‐‐ 1 Auditor 186,534,030 2,095,744 17.75 Communications Center ‐ Telecommunications 60,000 1,382,478 6.33 Recorder 2,900,000 1,244,906 19.00 Treasurer 14,352,500 1,015,504 5.30 Public Works Metropolitan Sewer District (Oversight) 4,041,401 4,041,101 2.65 3 Planning + Development 3,416,414 3,307,731 40.10 County Engineer (Tax Mapping Subsidy) ‐‐ 435,862 ‐‐ 1 Soil and Water Conservation District (Subsidy) ‐‐ 250,000 ‐‐ 1 Debt Service 35,000 6,235,000 ‐‐ Economic Development 244,466 5,095,196 ‐‐ 1 Social Services Veterans Service Commission 210,000 1,251,954 11.15 Job and Family Services (Subsidy) ‐‐ 538,111 ‐‐ 1 Total General Fund $276,908,828 $276,908,487 2,347.36
1 Personnel in these areas are accounted for in a restricted fund or are employees of a contracted agency. The Contracts & Subsidies entry includes subsidies for levy funds ($2M), the Office of Re‐entry ($165,500), and OSU Extension ($50,000), and information technology contracts ($417,600). 2 Court of Appeals staff are employees of the State of Ohio. 3 The Metropolitan Sewer District budget is discussed in restricted funds, on pages 10‐13.
4 General Fund Budget Summary For 2020, the general fund budget is $276.9 million, a $37.7 million (15.8%) increase from the 2019 budget. The budget includes a substantial investment in County operations via a quarter‐cent sales tax beginning in April (extending the rate of the expiring Union Terminal sales tax). The revenue will ensure the County’s ability to maintain solvency, provide effective public safety services, address capital maintenance deficiencies and serve as a full partner to our local communities. Over the past several years, there has been a great deal of discussion on the long term structural integrity of the County’s budget. Macro‐economic factors have led to stagnating levels of resources available to carry out the functions of county government. In fact, the 2019 budget was built on the same level of revenues received in 2000. The County’s financial situation has become more precarious since the recession of 2008 when property tax revenues were reduced, sales tax collections slowed, interest earnings declined with federal rate cuts, and State revenue sharing was dramatically curtailed. Since the end of the recession, the State has taken action to assist local governments, but the County’s financial pathway had already been significantly altered. Sales tax revenue—which averaged over 7% annual growth from the 1970s through 1990s—had fundamentally changed, now averaging 1.5% annual growth for almost 20 years. Along with revenue reductions, cost escalations have also placed financial pressure on the County: • Over‐crowding in the Justice Center and increasing cost of inmate med‐ ical expenses, exacerbated by the opioid crisis • Costs associated with the operations of the Coroner’s Crime Lab • Capital and operating costs at the 9‐1‐1 Communications Center • Deferred capital maintenance on the County’s aging building stock • Upgrades to technology platforms driving critical County functions such as the jail management system and the finance system • Increasing health care costs for employees • Wage pressures as the County has fallen significantly behind market in compensating many of its critical job classifications Over this same period, the County has taken numerous steps to function with‐ in its means through strategies designed to control and reduce expenses: • Reduced headcount by 750 and implemented wage freezes • Sold buildings to reduce expenses and produce revenue where feasible • Restructured debt to provide capacity for capital needs • Invested in energy efficiencies to reduce utility costs • Consolidated departments and reduced upper management • Instituted programming to drive down health care claims costs • Engaged in shared services to reduce costs and improve service levels
5 COUNTY SPOTLIGHT | Municipal Court Jail Alternative Is a Bridge to Recovery
Hamilton County has a long history of providing an array of corrections and treatment services to stop the jail’s revolving door. The goal is to ensure the safety of the community while addressing the needs of offenders across the system that will enable them to be successful citizens, employees, and family members.
Most recently, the longstanding partnership between the Municipal Court, Probation Department and Talbert House has resulted in the opening of the Community Alternative Sentencing Center (CASC).
The Community Alternative Sentencing Center (CASC) is a residential program for 61 offenders with drug or alcohol offenses related to Operating a Vehicle while Intoxicated (OVI)/Driving Under Suspension. These charges involve a mandatory minimum sentence of six to 90 days and rather than being placed in a more expensive jail setting, these men and women serve their mandato‐ ry sentence in a halfway house setting allowing the County to divert these lower‐level offenders out of jail. In addition to a less costly stay, the offender is closely supervised and receives substance abuse and criminality programming while maintaining their employment.
Additionally, the CASC offers a step down from the jail‐based treatment programs for offenders who do not need the higher level of care and can transition to a setting that provides targeted reentry services while main‐ taining supervision and accountability.
The program opened in July 2019 and provides another alternative to the Hamilton County Municipal Court judges. In the first six months of operation, of the 285 clients who have been discharged, 261 have com‐ pleted the program successfully—a 92% success rate.
More information about the Municipal Court and Probation departments may be found at hamiltoncountycourts.org. For more on Talbert House’s community corrections programs, visit www.talberthouse.org.
6 General Fund Expenses General Fund Expenses by Function At a high level, the increase in the 2020 budget entails $10 million for ongoing expenses over budget from 2019, $6M Judicial in employee healthcare costs, $5M in $92.6M public safety programs, $4M in wage Public 32.4% adjustments, $3M in economic devel‐ Safety opment programs, $2M in indigent $116.3M 42.0% defense, $1.65M for the Presidential election, and $1.2M in building capital. General Program and policy details follow: Government $46.9M • Public Safety. The budget expands 16.9% treatment programming pods in the Justice Center, staffs the Social Services Public Regional Narcotics Unit and the $1.8M Works Economic Debt Heroin Task Force, restores fund‐ 0.6% Development Service $8.0M 2.9% ing for the Coroner’s lab firearms $5.1M $6.2M 1.8% 2.3% division, and begins to expand lab staff for the new crime lab. It also funds alternative community sentencing (see page 6) and begins to staff mental health wrap‐around services in the justice system. The budget increases compensation for Public Defender assigned counsel and adds three social workers to that office. Finally, it increases the County sub‐ sidy to 9‐1‐1 so that local communities can re‐program funding for local police and fire needs. • Capital Infrastructure. The budget increases funding for annual preven‐ tive building maintenance and invests over time to expand debt service for larger building capital projects and information systems. • Economic Development. The budget restores full funding for economic development partner agencies, as well as providing new funding for revitalization project grants in first‐ring suburbs and ongoing site‐readi‐ ness programming to prepare local real estate for development. • Operations Review. Additional investments in the 2020 budget are items to address findings of a recent review of operations. These include administrative staff that will focus on expanding shared services and increasing grant revenue, as well as seed funding for IT consolidation.
General Fund Revenues The 2020 budget also entails revenue changes at both the state and local level: • The Board acted to extend the quarter cent Union Terminal sales tax past its April 2020 expiration and apply that revenue, on an ongoing basis, to the general operations of the County. The extension provides the general fund with the first substantive sales tax enhancement since 1970.
7 COUNTY SPOTLIGHT | Economic Development Office Boosts Innovation, Growth
HCDC’s Office of Innovation + Creativity (OIC) exists to help proven companies grow. The office focuses on mid‐sized companies that employ ten to 100 employees and generate $1 million to $50 million in annual revenues. These companies create jobs and increase revenues for local economies, often at rates that exceed larger firms. For example, they create 35% of all jobs, account for 25% of positive job growth, and generate 35% of sales in the community, but repre‐ sent only 13% of companies. The OIC helps innovative companies located in Hamilton County grow because they bring outside dollars into the region and expand our economy.
Mid‐sized businesses with growth potential sometimes find it difficult to access the data they need to make strategic growth decisions. The OIC helps companies answer their top strategic questions. World class researchers tap into sophisticated market research, competitive intelli‐ gence, and digital analytics databases at no cost to the companies. The OIC is a unique resource available to Hamilton County companies and one of a kind in Southwest Ohio.
Kolar Design is an OIC client that recently grew its sales by 16% after working with the program. Kelly Kolar, President of Kolar Design and 2019 Todd Portune Innovation Champion award winner, summed up her company’s success with the OIC as follows: “We found out that there’s nobody in our space. No one is measuring the impact of brand and space the way that we are. And we didn’t know that before.”
Innovative Hamilton County‐based companies that want to tap into the resources of the Office of Innovation + Creativity may learn more and apply to the program at www.hcdc.com/oic.
8 Collections by the County lag the General Fund Revenues by Source effective date by three months, so the 2020 budget relies on six Service Fees months of collections, anticipated $59.2M to generate $21M. That figure will 21.4% double in 2021. The sales tax is Property also strengthened by state changes Sales Tax that have expanded payments Tax $38.9M $104.3M 14.1% from online and out‐of‐state ven‐ 37.7% dors, resulting in year‐over‐year Intergovernmental growth of almost 7% during the $41.0M last five months of 2019. 14.8% • An additional estimated $5M in revenue is projected in Public Defender reimbursements from Other Interest the state, due to the increase to Revenue Fines and $11.1M $15.2M Forfeitures 4.0% the reimbursement rate included 5.5% $7.2M in Ohio’s 2020‐21 budget. 2.6%
General Fund Reserve Balance The County’s financial position should be considered in a broader context than just the annual budget. The most common representation of a County’s fiscal health is the general fund reserve. The chart below illustrates the 2020 budget’s 13% projected balance toward satisfying the Commissioners’ 15% goal and substantially achieving the Government Finance Officers Association (GFOA) recommended reserve level of two months of operating expenses. Adminstration is holding back some of the 2019 balance for capital investment, per the 2020 budget recommendation, instead of growing the reserve to a level closer to 15%. We expect that cautious budgeting in 2020 will grow the reserve by year‐end.
General Fund Reserve
$41.5M
$34.5M $36.2M
$36.0M $36.0M $32.7M $32.1M $32.2M 15.1% 13.0% 15.8% 13.9% 13.4%
2016 2017 2018 2019 2020 Budget General Fund Reserve Commission Reserve Goal / 15% GFOA Standard
9 2020 Restricted Funds Budget
Function/Fund Revenues Expenses Employees Social Services Children’s Services Levy (JFS) 112,015,889 119,010,311 ‐‐ Public Assistance & Family Fund (JFS) 108,202,614 107,160,300 842.00 Senior Services Levy 25,403,990 26,486,028 0.15 Bureau of Child Support (JFS) 15,127,167 15,100,943 133.00 Workforce Investment (JFS) 7,182,729 7,182,915 ‐‐ Public Works Metropolitan Sewer District 279,583,168 217,700,000 ‐‐ 1 Engineer’s Road Funds (4 funds) 30,650,362 35,025,031 161.66 Storm Water Funds (Engineer/Planning, 2 funds) 3,371,682 4,014,499 12.77 Hydrant Repair/Water Lines (Planning) 1,895,360 1,893,129 12.44 Health Developmental Disabilities Services Levy 88,260,557 92,494,832 383.00 Mental Health Levy 34,575,616 37,782,243 15.30 Indigent Care Levy 40,159,171 25,037,660 0.87 Mental Health and Recovery Services (3 Funds) 8,960,072 10,232,928 0.61 Family Services and Treatment Levy 6,576,651 1,904,380 4.40 Recreational Activities Stadium/Ballpark Construction Debt 42,647,100 42,647,100 ‐‐ Paul Brown Stadium Operating/Capital 17,590,981 14,984,147 28.53 Riverfront Taxes, PILOT Payments 10,898,250 11,933,250 ‐‐ Zoological Gardens Levy 7,003,792 7,111,002 0.05 Ballpark Operating/Capital 5,991,674 5,612,330 1.80 Union Terminal Sales Tax 18,273,391 5,593,391 ‐‐ Banks Development Oversight/Debt 3,834,800 3,833,775 3.64 General Government Medical Self‐Insurance Fund 64,195,084 63,095,643 3.10 Real Estate Assessment (Auditor) 9,915,170 9,796,897 49.00 Delinquent Tax Collections (Treasurer) 3,279,500 3,358,409 16.50 Workers’ Compensation 2,350,000 2,858,830 2.15 Auditor’s Computer Center 1,679,000 2,245,451 15.00 Other Funds (5 Funds) 2,109,000 789,578 5.95 Public Safety Indigent Care Levy ‐ Inmate Medical 382,000 14,293,900 66.00 9‐1‐1 Center/Wireless Revenue (2 Funds) 11,514,953 12,037,161 87.67 Crime Information Center Levy (CLEAR) 4,050,266 3,948,616 ‐‐ 1 Other Funds (9 Funds) 3,806,300 5,579,265 22.76 Economic Development Hotel/Motel Lodging Tax 24,081,000 21,641,158 0.75 Parking Operations (2 Funds) 16,552,128 13,278,565 2.55 Judicial Auto Title (Clerk of Courts) 4,307,000 3,839,333 44.10 Family Services & Treatment Levy (Residential Svcs) ‐ 3,794,200 4.00 Other Funds (24 Funds) 6,551,352 11,906,141 50.71 Debt Service (3 Funds) 10,392,400 10,577,400 ‐‐ Environmental Control (Solid Waste Mgmt) 3,250,000 3,252,340 10.73 Total Restricted Funds $1,036,620,169 $979,033,081 1,981.19 2
1 Personnel in these agencies are employees of the City of Cincinnati. 2 An additional 255 employees are supported in separately legislated grant funds, and at the Soil & Water Conservation District.
10 2020 Restricted Funds Budget
Across all restricted funds the Board of County Commissioners has appropriat‐ ed $979.0 million for 2020, a $3.2 million (0.3%) decrease from the $982.2 million approved for 2019. Major changes in expenses include: • ‐$30.4 million in the Union Terminal Sales Tax fund. This reflects the end of payments for the capital renovation. Additional appropriations will be necessary once the distribution of the fund reserve is settled. • +$11.7 million in Children’s Services due to the movement of services into the annual levy budget that were previously provided through a Protect Ohio grant. (See more on Job and Family Services on page 13). • +$8.7 million in employee healthcare costs due to increasing claims and clinic costs. This includes absorbing claims growth in 2019, when the budget had to be increased mid‐year. • +$3.3 million in Developmental Disabilities Services as they work through a 2500‐person waiting list for Medicaid waiver services. Once enrolled, each waiver requires a local match to Medicaid funding. • +$2.15 million in the lodging tax fund for the planned expansion of the Sharonville Convention Center. A mid‐year 2020 budget increase is likely due to the acquisition of the Millennium Hotel in the first quarter. • +$800,000 in stadium funds related to variations in the construction debt schedules for both Great Restricted Fund American Ballpark (+$3.7M) Expenses by Function and Paul Brown Stadium (‐$5.1M, including retire‐ ment of the capital lease on Public Works the scoreboard). This also $258.6M 26.4% includes a multi‐year paint‐ Health/ ing project and substantial Environmental Services concrete and waterproofing $170.7M repairs at the Ballpark. 17.4% Social Property Tax Levies. Property Services General Gov’t/Debt/ tax revenues decreased $274.9M Economic 28.1% $700,000 from 2019 collections Development due to the final year of the $127.6M 13.0% personal property tax reimburse‐ ment phase out by the state of Ohio. The Commissioners main‐ Public Safety/ Recreational tained the current tax rate for Judicial Activities the Developmental Disabilities $55.4M $91.7M 5.7% Services and Family Services and 9.4%
11 COUNTY SPOTLIGHT | Job and Family Services Project Lift Helps Families Rise
Project Lift is a unique public/private partnership designed to support Hamilton County families on a journey to self‐sufficiency. The goal is to reduce poverty and increase economic mobility. Project Lift operates under the following guiding principles: • Family‐driven solutions • Lean administrative costs • Funds to families, not administration • Maximize federal/state and local public dollars
Hamilton County Job and Family Services coordinates Project Lift on behalf of the Child Poverty Collaborative. Project Lift targets families living at or below 200% of the federal poverty line and has five key strategies: community outreach and engagement, workforce development, flexible service coordination, wraparound funding, and transportation solutions.
In its first year, Project Lift helped more than 450 families and 1,000 county residents. The families partner with a diverse group of 20 sponsor agencies, such as the Baptist Ministers Conference, Cincinnati Works, Easter Seals, Freestore Foodbank and many more. These partner agencies help families access an array of support, services and funding to overcome barriers that pause or prevent them from completing their journey out of poverty. Project Lift’s target out‐ come is to increase income by 20% and remove two significant barriers.
The families drive the work and determine what is needed to lift them out of poverty, rather than being restricted to one single program. To qualify, families must: • Have responsibility for a child (physical, legal, or financial) • Work or be on a viable path to employment • Agree to work with a sponsor agency/case manager/coach • Agree to share income, employment, and barrier data for at least one year • Have a household earned income below 200% of the federal poverty level
For more information, visit: www.hcjfs.org/project‐lift
12 Treatment levies approved by voters in November 2019. These and most other levy agencies continue to balance operations through the use of reserves and service level adjustments. The Tax Levy Review Committee will be conducting mid‐point reviews of the Indigent Care, Mental Health and Senior Services levies in the second half of 2020. Job and Family Services. JFS will continue its focus on keeping children with their nuclear or extended family. That work includes $900,000 in intensive, in‐home behavioral health services designed to empower parents to success‐ fully nurture their children. It also includes $800,000 toward supporting kinship placements, including monthly financial stipends to extended family members caring for children in JFS custody. In addition, the agency is dedicat‐ ed to supporting parents as they journey from poverty to self‐sufficiency. This work includes increasing the $7.2 million in emergency financial assistance for families in crisis and enhancing Restricted Fund Revenues by Source community partnerships to form an eco‐system of support around families during their Property climb from poverty. JFS is also Tax poised to undergo $1 million in $244.6M 23.6% building enhancements annually for the next 30 years, Service Fees to provide a safer, more inviting $440.3M environment for those who 42.5% Intergovernmental $152.7M work in and visit the office. 14.7% Metropolitan Sewer District. The MSD operating budget was approved at $217.7 million for 2020 which includes personnel Other Sales & and non‐personnel line item Revenue Hotel Tax increases of 3.8% and 3% over $86.5M $112.6M 8.3% 10.9% 2019, respectively. The operat‐ ing budget also includes the Intergovernmental revenue includes grants, Medicaid receipts, and State revenue sharing. Other revenue includes auto title fees, Sewer Back‐Up non‐personnel gasoline taxes, dog licenses, court fines, and other subsidies and budget of $9.6 million. This reimbursements. portion of the budget is subject to increase during the year, depending on rain volume. Sewer rates have remained the same since 2015 as no rate increase was included for 2020. In 2019, a new customer assistance program was launched that provides a 25% discount on monthly sewer charges for low‐income senior citizens. This program was a recommendation of the 2016 Rate Affordability Task Force. Also in 2019, the Sixth Circuit Court of Appeals affirmed Judge Michael Barrett’s decision to extend the MSD Operating Agreement by Court order. The parties await decisions on three motions regarding governance currently under review by Judge Barrett.
13 2020 Property Taxes
Hamilton County taxpayers make possible Hamilton many community‐enriching programs through County special property tax levies. County levies 19.0% support services for abused and neglected children, senior citizens, and people who are developmentally disabled and mentally ill, as All Other Jurisdictions (Cities, Villages, Townships, Schools, well as providing indigent health care, treat‐ Parks, and Library Districts) ment alternatives to incarceration, law 81.0% enforcement technology, and support for the Cincinnati Zoo. Who’s Taxing You? In the average Property taxes are calculated by millage rates. 2020 tax district detailed below, One mill equals $1.00 for every $1,000 of less than 20% of property taxes are property value. Taxes are collected based on under the taxing authority of the 35% of a property’s value. For example, if a County Commissioners.
Average County Property Taxes. The table below shows property taxes (including credits) for homes in a representative taxing district in Hamilton County. While the total millage represents the countywide average, taxes for school districts and municipalities vary widely throughout the County.
Assessed County Crime Family Indigent Home General Info Services & Senior Mental Health Value Fund System Treatment Zoo Services Health Care
Full Millage 2.26 0.54 0.34 0.46 1.60 2.99 4.07 Effective Millage 2.26 0.16 0.33 0.34 1.25 1.58 1.63
$100,000 $68 $5 $10 $10 $39 $48 $49
$125,000 $85 $6 $12 $13 $49 $60 $62
$150,000 $102 $7 $15 $15 $59 $71 $74
$175,000 $119 $8 $17 $18 $69 $83 $86
$200,000 $137 $10 $20 $20 $78 $95 $99
$225,000 $154 $11 $22 $23 $88 $107 $111
$250,000 $171 $12 $25 $26 $98 $119 $123
$275,000 $188 $13 $27 $28 $108 $131 $136
$300,000 $205 $14 $29 $31 $118 $143 $148
The levies highlighted in green above are part of the County budget. Those in blue—park and library levies; city, village, and township levies; and school levies— appear in this document for completeness only. While proceeds of these levies are administered and distributed by the County Auditor, the levies of these political subdivisions do not fall under the taxing authority of the County Commissioners. The calculations above should be used for general information only. For more detailed calculations, visit the County Auditor at: www.hamiltoncountyauditor.org
14 property is worth $100,000, the millage rate would be applied to $35,000. In addition, taxes due are reduced by factors set by state and by local tax credits. Most property tax levies only receive additional revenue due to new construc‐ tion. When property values change, the millage rate is automatically adjusted so that the total revenue stays close to what voters originally approved. For 2020, voters maintained the 15.99 16.13 15.10 15.48 Developmental Disabilities Services and 12.80 12.92 Family Services and Treatment levies at their current rates. An increase to the property tax rebate and revised property values decreased taxes Cuyahoga Summit Hamilton Montgomery Lucas Franklin under County control by (Cleveland) (Akron) (Cincinnati) (Dayton) (Toledo) (Columbus) $0.32 per $100,000 in Effective Tax Rates, 2020. The chart above shows effective home value. residential millage for property taxes under the County Commissioners in the most populous counties in the State.
Developmtl Cities/ Joint Disabilities Children Public Villages/ School Vocational Services Services Parks Library Townships Districts School* TOTAL
4.13 4.75 1.03 2.00 12.33 65.67 2.70 104.87 3.78 3.78 0.99 1.96 12.33 46.99 2.01 79.37
$114 $124 $34 $64 $373 $1,453 $61 $2,452
$143 $155 $43 $80 $466 $1,817 $76 $3,065
$171 $186 $52 $96 $559 $2,180 $91 $3,678
$200 $216 $60 $112 $652 $2,544 $106 $4,291
$228 $247 $69 $128 $745 $2,907 $121 $4,904
$257 $278 $77 $144 $838 $3,270 $136 $5,517
$285 $309 $86 $160 $931 $3,634 $152 $6,130
$314 $340 $95 $176 $1,025 $3,997 $167 $6,743
$343 $371 $103 $192 $1,118 $4,360 $182 $7,357
Varying tax rates for cities, villages, townships, and school districts result in total effective millage rates in the County that range from 44.99 to 120.31. The average rate of taxation used for the calculations above is the rate for District 151: City of Cincinnati and Norwood school district.
* Residents of Hamilton County outside the Cincinnati Public and Northwest Local school districts pay property tax for the support of the Great Oaks Joint Vocational School (JVS) District. Residents of Northwest Local support the Butler County Technical and Career Development School District (1.93 mills).
15 COUNTY SPOTLIGHT | The Banks Riverfront Development Music Venue Brings Icons to The Banks
You will be able to experience your next legendary concert at The Banks starting in late fall of 2020. That’s when the Andrew J. Brady ICON Music Center is expected to open its doors for the first time to thousands of concert‐goers.
Named after a beloved Western Hills High School music teacher, the Andrew J. Brady ICON Music Center is the newest complement to The Banks Entertainment District. The ICON is expected to attract 300,000 patrons to its 170 events annually.
In addition to satisfying the district’s need for a year‐ round music venue, the ICON offers a unique experience for live concerts because of its design and size. It will be able to accommo‐ date multiple configurations including indoor and outdoor concerts simultaneously—filling a gap in the market. The ICON has an indoor capacity of 4,500 and can host 8,000 more fans in its outdoor space. Located next to Paul Brown Stadium, the ICON’s layout fully integrates with the Smale Riverfront Park, allowing the outdoor venue to remain open to the public between concerts.
The $27 million state‐of‐the‐art center is privately funded by Music & Event Management Inc. and sits on top of public infrastructure con‐ structed by the City and the County. A $12 million state grant and park‐ ing revenue derived from The Banks development are being used to finance the public portion of the project, including the garage that lifts the music venue out of the Ohio River flood plain.
About Andrew J. Brady Andrew J. Brady (1915‐2004) graduated from Cincinnati’s Conservatory of Music in 1938. He taught music at Rothenberg Elementary in Over‐the‐Rhine and eventually became the music director at Western Hills High School in Cincinnati. His school concerts were celebrated and his personal performances were legendary. Brady made his mantra a reality by sharing his gift with others: “Music should be a part of everyone’s life.”
16 2020 Hamilton County Elected Officials
Board of County Commissioners Denise Driehaus Stephanie Summerow Dumas Victoria Parks Joseph T. Deters, Prosecutor Norbert A. Nadel, Recorder Jim Neil, Sheriff Dusty Rhodes, Auditor Dr. Lakshmi K. Sammarco, Coroner Robert A. Goering, Treasurer Eric Beck, Engineer Aftab Pureval, Clerk of Courts
Hamilton County Vision To serve the residents of Hamilton County by providing the best and most responsive county government in America
Hamilton County Mission To reach out to Hamilton County residents to provide efficient service of the highest quality, encourage resident participation in service development and to deliver county services equitably
This document is produced by the Hamilton County Office of Budget and Strategic Initiatives Todd Portune Center for County Government, Room 603 138 East Court Street, Cincinnati, Ohio 45202 (513) 946‐4400 Jeff Aluotto, County Administrator John P. Bruggen, Director, Office of Budget and Strategic Initiatives Public feedback on the 2020 budget may be submitted via the County website, or by calling County Administration or the County Commissioners at the contact numbers on the next page. Hamilton County also maintains social media accounts at E D P Q C
Over 25 years of budget documents are available for download from the budget office page on the County website: www.hamiltoncountyohio.gov
Budget publications are also available at the Public Library of Cincinnati and Hamilton County.
17 Hamilton County Board of Commissioners 138 East Court Street, Room 603, Cincinnati, OH 45202 www.hamiltoncountyohio.gov General Information Phone Number: (513) 946‐INFO (4636)
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