City Budgeting Manual for FY 2018
Association of Idaho Cities 3100 S. Vista Ave. Ste. 201 Boise, ID 83705 Tel. (208) 344-8594 or (800) 344-8594 Fax (208) 344-8677 www.idahocities.org
Preface
The City Budgeting Manual for FY 2018 is a comprehensive resource manual providing information and analysis to assist city officials in planning and adopting the Fiscal Year 2018 budget.
For new city officials the chapter on “The Basics of City Budgeting” is a useful primer on the various aspects of the budget cycle.
The following chapter, “The City Budgeting Process: Understanding the Law,” identifies and explains the provisions of Idaho law that govern city budgeting. The relevant Idaho Code sections (or excerpts) are provided in gray textboxes.
City revenue sources are discussed in detail in the chapter “Understanding Revenue Sources,” which also provides the relevant Idaho Code sections in gray textboxes.
The manual concludes with an extensive glossary of budgeting and finance terms, and the appendices include revenue reports with projections.
For assistance with any budgeting or municipal finance questions, do not hesitate to contact the AIC office (contact information is on the cover page).
Table of Contents
Introduction ...... 1
The Basics of City Budgeting ...... 3
Roles and Responsibilities ...... 4 The Executive/Administrative Role ...... 4 The Legislative/Policymaking Role ...... 4 Budget Classification Structure ...... 5 Funds...... 5 Organizational Units ...... 7 Objects of Expenditure ...... 7 Source of Revenue ...... 8 Activity ...... 9 Project ...... 9 Coding the Budget Classification Structure ...... 9 Beginning the Budget Preparation Cycle ...... 10 Preparing the Budget Calendar ...... 10 Policy Guidelines for the Budget ...... 10 Developing Budget Requests ...... 11 Prioritizing and Planning City Services ...... 11 Department Budget Requests ...... 13 Department Revenue Worksheet ...... 13 Preparing and Adopting the Budget ...... 14 Review of Requests by the Budget Officer ...... 14 Developing the Base Budget ...... 14 Preparing Revenue Estimates...... 15 Initial Review by Mayor and Council ...... 17 Development of the Budget Document ...... 17 Budget Hearing and Adoption ...... 18 Budgeting Best Practices ...... 19 Build Reserve Funds to Cope with Unforeseen Situations ...... 19 Prudent Use of Nonrecurring Revenue ...... 20 Err on the Low Side with Revenues & the High Side with Expenses ...... 21 Maintain a Long-Term Financial Perspective ...... 21
The City Budgeting Process: Understanding the Law ...... 22
Fiscal Year ...... 22 Notice to County Clerk of Budget Hearing ...... 22 Annual Budget, Public Notice and Budget Hearing ...... 23 Certification of Property Tax Levy ...... 24 Annual Appropriations Bill ...... 27 Accumulation of Fund Balances ...... 29 Expenditures Not to Exceed Appropriations ...... 30 Miscellaneous Statutory Provisions Relating to Municipal Finance ...... 31
Understanding Revenue Sources ...... 32
Introduction ...... 32 New Laws on City Revenue Sources for FY 2018 ...... 32 Property Taxes ...... 32 Brief History of Property Taxes in Idaho ...... 32 Authority to Levy Property Taxes ...... 36 Increased Levies for Low Property Tax Cities...... 37 Temporary Override Levies ...... 38 Permanent Override Levies ...... 39 Foregone Property Tax Levies ...... 39 Exempt Levies ...... 40 Levy Limits ...... 41 Tax Money Due Monthly from County ...... 41 Certification of Valuation Dates ...... 42 Fees ...... 46 User Fees as a Source of City Revenue ...... 46 Public Notice and Hearing on New/Increased Fees ...... 46 Franchise Fees ...... 48 Understanding Franchises & Franchise Fees ...... 48 State Sales Tax Revenue Sharing ...... 55 History of Revenue Sharing ...... 55 Highway Distribution Account ...... 63 History of the Highway Distribution Account ...... 63 Annual Street Finance Report ...... 70 State Liquor Account ...... 72 Distribution of the State Liquor Account ...... 72
Glossary of Budgeting and Finance Terms ...... 79
Appendices.
Appendix A: Model Chart of Accounts ...... 96 Appendix B: City Budget Calendar for FY 2018 ...... 101 Appendix C: Example Budget Calendar City of Twin Falls ...... 102 Appendix D: Sample Notices of Budget Hearing ...... 103 Appendix E: Model and Sample Appropriation Ordinances ...... 105 Appendix F: Certification of Property Tax Levy Form L-2 ...... 109 Appendix G: Model and Sample Appropriations Ordinance Amendments and Notices of Public Hearing ...... 112 Appendix H: Property Tax Budget Increases Under 3% Cap, New Construction & Annexation ...... 115 Appendix I: 2016 Urban Renewal Increment Value by City ...... 116 Appendix J: Property Tax Levy Rates ...... 117 Appendix K: Property Tax Levy Limits ...... 136 Appendix L: Sample Notices of Public Hearing on New & Increased Fees ...... 137 Appendix M: Idaho Highway Distribution Account Sources & Distribution ...... 140 Appendix N: Annual Road & Street Financial Report ...... 141 Appendix O: Personnel Related Costs...... 144 Appendix P: Sales Tax Revenue Sharing – County Distribution ...... 146 Appendix Q: Sales Tax Revenue Sharing – State Distribution ...... 154 Appendix R: Revenue Sharing Projections for Fiscal Year 2018 ...... 162 Appendix S: Highway Distribution Account Allocations...... 166 Appendix T: State Liquor Account Distributions ...... 172
Introduction
Budgeting is a process where scarce financial resources are allocated among the city's various programs and departments. In the abstract budgeting seems like a rational, straightforward process. In reality, however, it is much more complicated.
Scarce revenue means worthy programs compete for funding.
Estimating costs for fuel, health insurance, and other expenses more than a year in the future is difficult.
Unforeseen events such as a severe winter, floods, or a water main break may require the city to adjust the budget during the fiscal year to increase spending.
Revenues depend on the pace of economic growth, development activity, population growth or decline, and changes to state laws.
The budget must have both a short and long term perspective. The operating budget tends to focus on short term issues, such as cost-of-living increases for employees, inflationary adjustments, etc. The capital budget, which outlines the city's investments in utility infrastructure, streets, parks and libraries, represents the long term perspective.
All these factors combine to make budgeting a sporting challenge.
It is important to learn the history of budget reform in order to understand why the budgeting process works the way it does. The unified process of governmental budgeting used today has its roots in the agenda of early 20th Century Progressive reformers, including President Woodrow Wilson and Historian Charles Beard.
Prior to the adoption of federal budget reforms in 1921, the budgeting process was fragmented, public accountability over government expenditures was practically nonexistent, and corruption fostered by machine politics was commonplace. Budgeting at the federal level was completely uncoordinated: departments had separate appropriations bills that were passed at different times and little effort was made to coordinate expenditures to available revenues. Budgeting at the state and local levels suffered from similar problems.
The Progressives viewed this situation with considerable alarm and made budget reform one of their top priorities, along with the secret ballot, professionalization of the bureaucracy, competitive bidding for government contracts, and uniform practices for accounting and auditing. Cities were in the vanguard of the Progressive movement: the National Municipal League advocated the adoption of budget reform in 1899.
1 The key elements of budget reform included:
Preparation of the budget by the chief executive;
A comprehensive listing of estimated expenditures coordinated with anticipated revenues for the upcoming fiscal year; and
A budget document setting forth estimated revenues and expenditures with clearly stated objectives to enhance public accountability.
2 The Basics of City Budgeting
Governmental budgeting originated as a means to increase control and accountability over expenditures of taxpayer dollars. Now the budget serves to educate citizens about city services and responsibilities, coordinate effective management by establishing levels of performance for city services, and bring long term community planning to fruition.
Your challenge is to develop a budget that will chart the course of your city and carry it successfully into the future. Several important considerations must be weighed when evaluating your city’s budget.
The budget must balance a number of competing concerns: the challenge of budgeting is to allocate resources among a number of contending interests and constituency demands. Some activities are mandated by federal or state law and there is relatively little flexibility to make cuts in these areas.
The budget is an important policy statement to citizens: line-items are important, but they must be explained in commentary that relates current expenditures to the levels of city services, explains the need for capital investment, reviews the historical and projected growth in revenues and expenditures, summarizes the legal constraints on city revenues and debt, etc.
The budget must provide for continuous delivery of city services: it is essential that the city have sufficient reserves for contingencies so that reductions in revenue do not jeopardize the delivery of important services.
The budget should relate to the comprehensive plan: the operating and capital budgets must relate to the city’s comprehensive plan and other community planning documents. The community’s priorities for future growth and expansion need to be reflected in expenditures.
The budget is a management tool: keep in mind that the budget is an effective management tool if performance is measured through specific quantitative goals and objectives. Some cities tie budgeting to performance measures (“performance budgeting”) and budget based upon desired levels of service, such as miles of street paved, acres of parks mowed, number of building inspections performed, etc.
3 Roles and Responsibilities
There are two broad categories of responsibilities in the budgeting process: executive/ administrative and legislative/policymaking. Each has an important role to play in the formulation, adoption and implementation of the budget.
The Executive/Administrative Role
Idaho Code 50-1002 provides that the city council is responsible for preparing the budget— however, the mayor and budget officer (the city clerk-treasurer, city administrator, city manager, finance officer or budget director) typically take the lead in drafting the budget.
The most important tasks performed by the budget officer are the collection of departmental budget requests and the formulation of a draft budget for council consideration. The budget officer also carries out a number of other responsibilities, including: developing the budget calendar, designing budget worksheets and forms, providing instructions to department heads concerning completion of budget documents, reviewing department requests for accuracy and completeness, preparing revenue estimates, assisting the mayor and council in reviewing the budget, and coordinating budgeting activities and meetings.
The Legislative/Policymaking Role
The council should be most concerned with translating policy into reality through the budget process. It is easy for councilmembers to become engrossed in evaluating the minutiae of budgetary line-items. Budgeting micromanagement wastes valuable time and distracts attention from the most important questions that must be answered in the budgeting process, specifically:
What new services should the city provide and how should these services be funded?
Should any services currently provided be cut, eliminated or privatized?
What levels of service should the city provide?
What expenditures are necessary to support future growth and development?
What are the policy priorities that the council wishes to fulfill with the budget?
The council also has a valuable role to play in the strategic planning process. Before the budget is formulated, councilmembers can engage citizens in strategic planning to determine their priorities for city programs and services. The results of strategic planning should guide the policy decisions that are implemented through the budget.
4 Budget Classification Structure
The budget classification structure constitutes the framework for organizing and developing the budget, and also serves as the structure for classifying actual expenditures and revenues. A model classification structure is shown below:
Budget Classification Structure
Fund Organizational Unit Object of Expenditure Source of Revenue Activity Project
Funds
Funds are an accounting concept used to separate the financial activity of a city for legal and/or managerial purposes. Fund accounting reflects the fact that cities provide many different services, such as police, fire, water, sewer, streets, planning, and recreation. Different types of resources are used to pay for these services, including involuntary resources (e.g. property taxes) and voluntary resources (e.g. user fees).
Cities must comply with a number of restrictions on the use of revenues.
Some restrictions are imposed as a condition of receiving grant funds from the state or federal government.
Other conditions are associated with particular revenue sources, such as state Highway Distribution Account revenues, which are legally required to be spent on maintenance of roads and bridges.
The city council may choose to dedicate revenues to a specific purpose, such as a fund for park land acquisition.
Different accounting and reporting mechanisms are needed for different funds. The three main categories of funds are governmental, proprietary and fiduciary—each category includes several different types of funds.
1. Governmental Funds:
General Fund: General, unrestricted revenues of the city or revenues that are not restricted to any specific purpose, including property taxes, state sales tax revenue sharing and state liquor account revenues. The general fund typically includes city administration, police, fire, planning and building departments, etc.
5 Special Revenue Funds: Used to account for revenue legally earmarked for a specific purpose, such as a city street fund.
Debt Service Funds: These funds account for revenue to be used for the payment of principal, interest and related costs of long-term debt.
Capital Projects Funds: Used to account for financial resources for the acquisition of major capital facilities, other than those accounted for in proprietary or trust funds.
Permanent Funds: Used to report endowment-type activities, where the resources are legally restricted so that only the earnings from the endowment (not the principal) may be used to support city programs.
2. Proprietary Funds:
Enterprise Funds: Self-supporting funds used for commercial-type enterprises financed by user fees, such as water and sewer service and garbage collection.
Internal Service Funds: Revenues derived from transfers from one department of the city to another to account for services rendered, such as printing, utility billing, vehicle maintenance, and computer maintenance and assistance.
3. Fiduciary Funds:
Investment Trust Funds: Used in situations where cities hold investments on behalf of other entities.
Private-Purpose Trust Funds: Used to report any trust arrangement not properly reported in a pension trust fund or investment trust fund where the principal and income may be used to benefit individuals, private organizations and other governments.
Pension Trust Funds: Funds established to receive and invest payments held in trust by government for its employees and to distribute benefits to eligible retirees.
Agency Funds: Funds used to collect and temporarily hold money for a third party, often another unit of government.
6 Organizational Units
Each major department of the city should be classified as an organizational unit (police, fire, public works, administration, etc.). Larger cities may find it necessary to subdivide departments into smaller organizational units to make the budgeting process more manageable. Generally, organizational units should be subdivided if significant managerial responsibility is delegated from a department head to subordinate officials, in which case the subordinate official is responsible for the budget and performance of their division within the department.
Objects of Expenditure
Within each organizational unit there are a number of objects of expenditure, which are classifications for the line-items in the budget. For example, the object of expenditure for personal services might be divided into the following line-items: salaries, overtime, medical insurance and life insurance. At the very least, objects of expenditure for each organizational unit should include: salaries and wages, fringe benefits, professional services, travel and transportation, utilities, office supplies, industrial supplies, buildings and improvements, and furnishings and equipment. Larger cities may find it necessary to have a more detailed two- level structure of objects of expenditure, as shown in the chart below.
Objects of Expenditure Structure
Personal Services: Internal Services: Permanent Telephone Temporary Postage, Rental, Permits Overtime/Holiday Pay Utilities FICA Vehicles Group Insurance Fuel Retirement System—PERSI Supplies Insurance and Bonds
Operations & Maintenance: Capital Outlay: Employee Training, Travel Building Construction Postage, Rental, Permits Land Acquisition Building & Equipment Equipment Maintenance Supplies Furniture
7 Source of Revenue
This budget classification serves to categorize the revenues received by a particular fund. A simple source of revenue structure would include revenue estimates for property taxes, fees, licenses and permits, state sales tax revenue sharing, state liquor account, state highway distribution account, fines, refunds and reimbursements, interest income and miscellaneous. Larger cities may find it useful to provide greater detail on the sources of revenue, as shown in the table below.
Detailed Source of Revenue
Taxes: Utility Fees: Property Taxes Water Fees Interest on Delinquencies Sewer Fees Sanitation Fees Refunds & Reimbursements Intergovernmental: Licenses & Permits: State Sales Tax Revenue Sharing Business Licenses State Liquor Account Alcohol Licenses State Highway Distribution Acct. Animal Licenses Federal & State Grants
Charges for Services: Fines: Building Department Fees Parking Tickets Planning Department Fees False Alarms Fire Service Fees Magistrate Court Police Service Fees Other Service Fees Interest on Investments Interfund Revenues Miscellaneous: Franchise Fees: Donations Electrical Franchise Fees Other Miscellaneous Cable Franchise Fees
8 Activity
The budget classification structure should allow policymakers to identify the amounts budgeted for specific local activities or services. The simplest way to do this is to identify all the activities performed by each department and apportion the necessary amount of funds to perform each activity.
The breakdown of departmental activities facilitates implementation of policy priorities through the budgeting process. For instance, policymakers examining the street department budget may decide to increase expenditures for snow removal and decrease the amount for street sweeping, as a result of citizen input.
Project
This is a special budget classification for capital outlays and sometimes required for federal grant activities.
Coding the Budget Classification Structure
Once the classification structure has been established, it is necessary to assign codes to each component to allow efficient classification of information and summarization of financial data. A detailed chart of accounts is provided in Appendix A.
9 Beginning the Budget Preparation Cycle
Preparing the Budget Calendar
The first step in the annual budget cycle is the preparation of the budget calendar by the budget officer in consultation with the mayor and council. A calendar of statutory deadlines is included in Appendix B. The budget calendar should indicate the periods and deadlines for:
1. Development of revenue estimates and economic assumptions. 2. Distribution of worksheets, instructions and guidelines to department heads. 3. Department preparation and submission of budget requests. 4. Meetings with department heads on budget requests. 5. Notice to the county clerk of the date, time and location of the budget hearing. 6. Receipt of the new construction roll from the county assessor. 7. Compilation of the draft budget. 8. Review of the budget by the mayor and council. 9. Council adoption of the tentative budget. 10. Publication of the notice of public hearing on the budget. 11. Notification of the taxable value of property in the city. 12. Budget hearing. 13. Certification of the city’s tax levy to the county commissioners. 14. Passage and publication of the appropriations ordinance. 15. Start of the new fiscal year.
Many budget officers like to prepare their own budget calendar to help keep track of the many tasks required in the preparation of the city budget; a calendar is provided in Appendix C, developed by the City of Twin Falls.
Policy Guidelines for the Budget
At the outset, it is useful for the budget officer to gather information concerning the fiscal policies that will guide budget preparation. A certain amount of information is necessary for the mayor and council to determine what fiscal policies are appropriate, specifically:
Current revenue and expenditure trends and estimates for the upcoming fiscal year;
A discussion of economic conditions and inflationary trends;
Information on new revenue sources and new restrictions on existing revenue sources; and
A listing of the major budgetary items for the upcoming fiscal year.
10 Once the mayor and council have a general idea about the fiscal situation of the city, they may then formulate policies to guide the budget process, including:
An across-the-board increase for inflation,
Cost-of-living (COLA) increases for city employees,
An indication of services that should be strengthened or cut, and
A statement concerning property tax and fee revenues.
Following the development of fiscal policies by the mayor and council, the budget officer should prepare detailed instructions to department heads for use in drafting department budget requests. The instructions may include:
. A statement from the mayor concerning the city’s fiscal condition for the upcoming fiscal year, an outline of the policies to be followed in drafting department budget requests and encouragement for department heads to examine the relative merits of existing programs and provide justification for requests for new or expanded programs;
. A budget calendar indicating deadlines for completion of tasks and the individuals responsible for each task;
. General guidelines concerning across-the-board budgetary increases, such as percentage increases for inflation or cost-of-living increases for employees; and
. Copies of all budget request forms with instructions, including worksheets for personal services, operating expenditures and capital projects; worksheets for proposed expenditures and revenue sources; and forms summarizing expenditure categories into department and program totals.
Developing Budget Requests
Prioritizing and Planning City Services
Local officials are often tempted to see budgeting as an annual exercise in making incremental adjustments to line-items. City officials are recommended to view budgeting as an opportunity to set priorities and policy concerning the finance and delivery of city services. This requires department heads and policymakers to make certain decisions, including:
What levels of service are needed?
11 What minimum and maximum levels of service can be provided?
What resources are necessary to deliver these levels of service?
How can the city improve service delivery?
Can any services be provided more efficiently and effectively by the private sector?
There are some important criteria to be followed in using the budget process as a planning opportunity.
. Department officials should be involved in the budgeting process—they are most familiar with the needs of their service areas. The city budget official should include department heads in preparing the draft budget, as department heads are best qualified to answer questions about necessary levels of funding, options for levels of service, and how to minimize the impact of budget cuts on service delivery.
. City officials need to understand citizen desires for service provision and delivery. Frequently, city officials talk with residents at the coffee shop or café, but they may not be getting a complete understanding of public opinion. More objective and useful information may be obtained through citizen surveys. Budgeting decisions should be based on valid information and citizen surveys are the most effective way to gather information on citizen preferences.
. It is important that the budget have breakdowns of expenditures by activity, service or function, so that policymakers understand how to allocate resources among various programs to implement their service priorities.
. Budget requests completed by department heads must provide basic information on each service/activity: what it is, what levels of service have been provided in the past, what levels of service may be provided in the upcoming fiscal year, and how services will be affected if funding is increased, cut or eliminated.
. Performance should be monitored in relation to the service levels requested in the budget. This requires the adoption of meaningful performance measures, which can be difficult for cities to achieve. Performance measurement provides department heads and elected officials with a more concrete understanding of what certain levels of service really achieve, and performance can be compared with other jurisdictions.
12 Department Budget Requests
Department officials are responsible for preparing and submitting budget requests for their department for the upcoming fiscal year, guided by the fiscal policies approved by the mayor and council.
Department heads should realize that the budgeting process is one of competition for scarce resources: therefore, budgets with effective explanations of program spending are far more likely to be approved than those providing little or no justification for expenditures. Policymakers also need to understand the consequences of budget cuts. Department heads should explain the impact of budget cuts on the efficiency and effectiveness of city services.
Department requests may be divided into personal services, operating expenditures and capital expenditures. Forms for personal services should identify each position with the pay grade, annual salary and benefits, hours (for part-time employees), and breakdown of time and salary by activity (for police officers, activities would include: administration, patrol, community interaction, juvenile accountability, etc.). Aggregate amounts should be provided for salaries, benefits, temporary help, and overtime.
Operating expenditures are typically broken down by program to include objects of expenditure necessary to carry out the work activities. At a minimum, these should include: office supplies, postage, utilities, printing and copying, contractual expenditures, and vehicle/equipment maintenance. If the services and activities of a department remain unchanged from the prior year, then the calculation of operating expenditures may be as easy as increasing the base budget (the operating expenditures of the prior year) by an inflation factor. However, any change in services or activities will require a reevaluation of operating expenditures for a department.
Capital expenditures include items that have a useful life of more than one year and cost more than a specified dollar amount. All items not meeting these criteria should be classified as operating expenditures. Capital items include: vehicles, computers, office furniture, equipment, and real property. Capital request forms should include the following information: a justification for the request; a description of the individual request; the quantity of items requested; the cost of the item; an indication of whether the item is new or a replacement; and if a replacement, why replacement is necessary and how the replaced item will be disposed.
Department Revenue Worksheet
Department heads should also submit a department revenue worksheet summarizing anticipated revenues, including: dedicated fees or charges, federal or state grants, and intergovernmental revenue (such as the highway distribution account). The worksheet should indicate the source of revenue, the city fund into which the revenue will be deposited, the expected amount, and the activities funded by the revenue.
13 Preparing and Adopting the Budget
Review of Requests by the Budget Officer
Once departmental budget requests have been received, an initial review is conducted by the budget officer, who examines requests for content and mathematical accuracy and obtains corrections and clarifications from department heads.
Developing the Base Budget
The foundation of the city budget is called the base budget, which is developed by the budget officer and includes the ongoing revenues and expenses. To develop the base budget, it is a good idea to look at budgets going back several years to get a sense of recurring revenues and expenses, any revenue or spending anomalies, revenue growth trends, as well as compare each department’s budget request for the upcoming fiscal year with its actual spending in prior fiscal years.
The base budget is developed by taking out all the one-time revenues and nonrecurring expenses from the current fiscal year budget. One-time revenues include: grants, certain one-time intergovernmental revenues, donations, proceeds from sale of land or equipment, etc. Nonrecurring expenses include: capital construction projects, purchasing land or equipment, etc.
The reason that the base budget is developed is to identify the one-time revenues and expenses within the budget and ensure that ongoing expenses are not funded with one- time money, because that creates a hole in the budget in future years. Developing the base budget also identifies the essential level of spending necessary to provide the ongoing services that the city delivers, which allows the mayor and council to determine if money is available to fund new programs, new personnel or special projects in the upcoming fiscal year.
It is particularly important to watch for nonrecurring revenues in state revenue sharing, highway distribution account, and state liquor account, which can impact the amount of money cities receive. The AIC City Budgeting Manual provides helpful information on these issues and the revenue projections reflect these adjustments.
For instance, House Bill 343 from the 2016 legislative session provided a one-time payment of $571,000 to the Highway Distribution Account in July 2016 to fix an error in the 2015 transportation funding bill.
There is also the example of the repayment of the diversion of funds from the state liquor account by the Idaho Legislature for water projects, which was repaid with an annual $1.08 million increase to cities between FY 2006 and FY 2009.
14 Preparing Revenue Estimates
Preparing revenue estimates is one of the most important steps in the budget process. Local officials depend on revenue estimates to give them an accurate picture of the revenues available in the upcoming fiscal year, which has considerable impact on city services (remember cities must approve a balanced budget). Revenue estimates consist of two factors:
1. The estimated fund balance to be carried forward into the next fiscal year, and
2. The forecast for revenue collections for the next fiscal year.
Calculating Fund Balances: Fund balance is the excess in a fund at the end of the fiscal year that is not designated for a specific purpose and is carried forward into the next fiscal year. Fund balances are calculated by projecting the total revenues and expenditures that will occur in the current fiscal year. Estimates of fund balances should be prepared for each fund and are generally more reliable the later in the fiscal year they are prepared.
Calculating fund balance requires preparing an expenditure estimate, based upon:
1. Analysis of performance against budget for each activity,
2. Comparing department performance to that of prior years, and
3. Identifying major risks or uncertainties that may impact the budget.
Revenue estimates are prepared by:
1. Comparing revenue collections to date with prior years, and
2. Identifying the major potential variances from current-year estimates.
Fund balance is calculated by adding the prior year’s fund balance to the current-year estimate of revenues and subtracting the current-year estimate of expenditures.
Estimating Budget-Year Revenues: To make reliable estimates of revenue receipts for the upcoming fiscal year, budget officials must understand the history of the principal revenues of the city. The most commonly used technique for estimating revenues is trend analysis, which shows the historical collection pattern for each revenue source to predict revenues for the upcoming fiscal year.
To be truly effective, trend analysis must include information for the past several years on the revenue to be projected. The changes from year to year are calculated to identify a trend, which is easily represented in graph form. The best variable to measure is change in the revenue base for each of the previous several years. The average rate of change in
15 the revenue base is multiplied by the current-year revenue base to obtain an estimate for the budget year. The following example demonstrates how trend analysis may be used to predict anticipated revenue.
Step 1: Organize the revenue data by fiscal year.
State Liquor Account Distributions
FY 11 $3,517 FY 15 $5,410 FY 12 $3,912 FY 16 $5,867 FY 13 $5,028 FY 17 $5,989 FY 14 $5,158
Step 2: Calculate the difference in the amount collected between each fiscal year to come up with rates of change. Over the period FY 2011-2017 (7 years), there will be 6 rates of change.
FY 12 – FY 11 = $3,912 - $3,517 = .112 or 11.2% FY 11 $3,517
FY 13 – FY 12 = $5,028 - $3,912 = .285 or 28.5% FY 12 $3,912
FY 14 – FY 13 = $5,158 - $5,028 = .026 or 2.6% FY 13 $5,028
FY 15 – FY 14 = $5,410 - $5,158 = .049 or 4.9% FY 14 $5,158
FY 16 – FY 15 = $5,867 - $5,410 = .084 or 8.4% FY 15 $5,410
FY 17 – FY 16 = $5,989 - $5,867 = .021 or 2.1% FY 16 $5,867
Step 3: Add the rates of change and divide by the number of rates of change to compute the average rate of change over the period.
11.2% + 28.5% + 2.6% + 4.9% + 8.4% + 2.1% = 9.62% 6
Step 4: Multiply the average rate of change by the FY 17 collection of $5,989 to get the estimated amount of growth for FY 18.
$5,989 X .0962 = $576.14
16 Step 5: Add the estimated amount of growth ($576.14) to the FY 17 collections to obtain the estimated revenue from the State Liquor Account in FY 18.
$5,989 + $576.14 = $6,565.14
It is important to understand the context of any trend. If an anomalous event contributed a significant amount of revenue to State Liquor Account distributions during a year, the trend may overstate the expected revenue increase for the upcoming fiscal year.
In the example, the distribution in Fiscal Year 2013 was a significant increase and thus it would be wise to question whether a 9 percent increase is realistic. It is important to understand whether a trend is reasonable and if any factors will result in a significant change to the revenue source in the future.
Initial Review by Mayor and Council
At this point, the budget is ready for an initial review by the mayor and council, who will make cuts necessary to bring projected revenues and expenditures into balance. Once the budget is balanced, the budget document can be prepared for council consideration.
Development of the Budget Document
The budget document should include:
A statement from the mayor describing the major assumptions underlying the budget, any issues that the council should address, and any significant changes from the prior year’s budget (such as new services or capital expenditures);
A statement of the impact of long range planning on the budgeting process, specifically addressing strategic planning and capital improvement planning;
A summary of total revenues by source;
A summary of expenditures by department, noting major changes and issues;
A summary of the capital improvement budget, including a list of major upcoming capital projects and the impact of capital spending on the operating budget;
Departmental goals, objectives and performance measures;
Proposed revenues and expenditures for the upcoming fiscal year, budgeted revenues and expenditures for the current fiscal year and actual revenues and expenditures from the prior fiscal year; and
17
Detailed commentary accompanying departmental budgets, justifying expenditures and providing historical context for revenue and expenditure trends.
The budget document may be reviewed by the mayor and council at budget workshop sessions, which may occur at regular or special council meetings in compliance with Idaho Open Meeting Law requirements for posted notice and agenda, and meeting minutes. These workshops help to clear up concerns of councilmembers prior to the public hearing on the budget, helping to expedite the process.
Budget Hearing and Adoption
The budget is formally presented at a council meeting by the mayor or the budget official. The budget presentation should include:
A general overview of the budget,
A brief discussion of the assumptions underlying the budget,
A discussion of the fiscal policies that guided formulation of the budget,
A summary of revenue estimates and proposed expenditures,
The fiscal impact to city services, and
Any other major issues.
Department heads may be required to make a formal presentation of their budget requests—however, this may be more efficiently done in the budget workshop(s). Following the budget presentation, the council may proceed to adopt the tentative budget, which sets a ceiling on the level of expenditures and the city property tax levy. The city then gives public notice of the hearing on the budget.
The budget hearing provides citizens the opportunity to testify concerning the proposed revenues and expenditures. Once the public hearing is completed, the council must approve the appropriation ordinance, which is the final enactment of the budget. The appropriation ordinance must be passed by the council and published after passage once as a legal notice in the official city newspaper before the new fiscal year, which begins October 1.
18 Budgeting Best Practices
Build Reserve Funds to Cope with Unforeseen Situations
One of the most important things city officials can do in the budget process to protect their community from unforeseen situations is building up reserve funds. Reserves can be set aside in a separate rainy day fund or can be part of the general fund and enterprise funds.
Why are financial reserves necessary?
1. Reserves can help cities provide essential services amid economic downturns and revenue shortfalls. Police, fire protection, street maintenance, and other city services must be provided even in periods of economic stress and reserves are a key element in meeting these challenges.
The property tax, which is the most important general fund revenue source for cities, is relatively stable in the face of economic volatility. However, a drop in construction activity will mean less property tax revenue generated from the new construction roll.
Sales tax revenue fluctuates more with economic growth and decline. All cities have some exposure to this uncertainty through revenue sharing, which allocates a portion of state sales tax revenue to cities on a formula basis. In Fiscal Years 2009 and 2010, total revenue sharing funds received by cities declined approximately 17 percent. Resort cities that have enacted local option sales taxes have greater exposure to economic swings—maintaining proportionately larger reserves helps hedge against such uncertainty.
2. Reserves can help in coping with budgetary limitations. The 3 Percent Cap on increases in property tax revenues can limit cities’ ability to pay for projects, purchase equipment or find matching funds for state or federal grants. Reserves help to provide additional flexibility to meet these and other needs.
3. Reserves provide the financial resources necessary to respond to natural disasters and other emergencies. Natural disasters include floods, fires, blizzards, storms, earthquakes, and volcanic eruptions. Other types of emergencies include: dam failures, collapsing buildings and bridges, washed out roads, water main breaks, etc. Expenses associated with certain declared disasters may be reimbursed by the Federal Emergency Management Agency, but cities must pay the costs upfront.
4. Reserves provide a measure of financial flexibility and stability, which may prevent the need for future increases in taxes or fees.
5. Reserves are used by credit rating agencies to determine the creditworthiness of a local government and a prudent reserve can lower the costs of borrowing.
19 The most important question cities must consider is, “What is the appropriate level of financial reserves for our community?” The answer depends on an assessment of the uncertainty faced by the particular community.
1. Economic uncertainty—Is the community dependent on a particular industry, e.g. tourism, timber, mining, etc.? Is the community dependent on a particular employer? Communities that have more diversified local economies may be better positioned to weather downswings in the economy than communities that are dependent on a particular industry or employer.
2. Type of services provided—Cities that provide a broader array of tax-supported services will have a greater need for reserves than cities that provide fewer tax- supported services.
3. Revenue uncertainty—How stable is the city’s tax base? Could the loss of a major employer or downturn in a particular industry negatively impact revenues? Does the city rely on local option taxes that may fluctuate with swings in the economy?
4. Expenditure uncertainty—An assessment of the frequency of natural disasters, emergencies and other unforeseen expenses.
5. Long term community planning—What are the community’s plans for future growth and development? What future projects are anticipated?
The Government Finance Officers Association recommends that cities maintain unrestricted fund balance in the general fund amounting to at least 17 percent of general fund revenues or expenditures. In certain cases, more may be required due to the needs of a particular local government.
Prudent Use of Nonrecurring Revenue
One of the foundational principles of local government budgeting is to distinguish recurring revenues from nonrecurring revenues. Recurring revenues include: property taxes, sales tax revenue sharing, highway distribution account, state liquor account, franchise fees, and other revenues that are received every year. Nonrecurring revenues include: grants, sale of property or equipment, building permits during a construction boom, etc. Nonrecurring revenue should not be used to pay for ongoing expenses. Appropriate uses of nonrecurring revenue include: building reserves, paying down debt, purchasing equipment, and funding capital improvement projects.
An example illustrating the importance of this concept involves the federal general revenue sharing program established in 1972, which allocated revenues to local governments with relatively few strings attached. Some local governments used the revenue for operating expenses; others took a more cautious view and used the revenue for capital projects and nonrecurring expenditures. When the program ended in 1986,
20 local governments that had used the revenue to support their operating budgets faced layoffs and other budget cuts.
Err on the Low Side with Revenues—Err on the High Side with Expenses
Accurately projecting revenues and expenses that are more than a year in the future is challenging to say the least. By erring on the low side when estimating revenues and erring on the high side with expenses, city officials can ensure sufficient financial flexibility to meet unforeseen circumstances.
Maintain a Long-Term Financial Perspective
New programs and services need to be carefully scrutinized to determine the long term impact on the city budget. Does a dollar invested today save the city money in the future? Can a new program or service generate revenue to offset its costs? What will be the cost of the new program or service when it is fully implemented?
Local officials frequently turn to grants to provide short-term funding for programs and services, but when the grant ends city officials face the difficult choice of discontinuing the program and losing the money that has already been invested, or finding the money to fund the program on an ongoing basis. Before applying for grants, city officials need to determine the worth of the program and the likelihood that it can be funded after the grant dollars disappear.
21 The City Budgeting Process: Understanding the Law
Idaho law sets forth a number of requirements for the city budgeting process that are discussed in detail below. Statutory provisions relating to revenue sources are discussed in the following section. The relevant Idaho Code sections (or excerpts) are provided in the gray textboxes accompanying the commentary.
Fiscal Year—Idaho Code 50-1001
The fiscal year for cities runs October 1 through September 30, which is the same for Idaho counties and the federal government. The state fiscal year runs July 1 through June 30. The fiscal year for cities and counties was changed in 1977 in order to coordinate their budgeting and tax levying cycles. Prior to 1977, cities and counties budgeted by the calendar year.
50-1001. Fiscal year.
The fiscal year of each city shall commence on the first day of October.
Notice to County Clerk of Budget Hearing—Idaho Code 63-802A
Cities must notify the county clerk by April 30 each year of the date, time and place of their budget hearing for the ensuing fiscal year. The date of the city budget hearing is included on the assessment notices that are received by property owners in late May or early June. A city that fails to provide this notice to the county clerk is prohibited from increasing its property tax budget by the 3 Percent Cap or recovering foregone property tax levies. If the city needs to change the date of the budget hearing, written notice must be provided to the county clerk as soon as possible after the change in date is set.
63-802A. Notice of budget hearing.
(1) Not later than April 30 of each year, each taxing district shall set and notify the county clerk of the date and location set for the budget hearing of the district. If no budget hearing is required by law, the county clerk shall be so notified.
(2) Beginning in 2003, a taxing district that fails to comply with subsection (1) of this section shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (1)(e) of section 63-802, Idaho Code.
22
(3) If a taxing district wishes to change the time and location of such budget hearing as stated on the assessment notice, it shall publish such change of time and location in advance of such hearing as provided by law.
Annual Budget, Public Notice and Budget Hearing—Idaho Code 50-1002
Idaho Code requires that the annual budget be prepared prior to passage of the appropriations ordinance. The budget sets forth:
Estimated revenues and expenditures (including interest and principal payments on debt) for the upcoming fiscal year;
Expenditures are classified by department, fund or service, and revenues are classified by source; and
The budget must include actual revenues and expenditures from the prior fiscal year, budgeted revenues and expenditures for the current fiscal year, and proposed revenues and expenditures for the upcoming fiscal year.
The budget establishes the maximum level of total expenditures that cannot be exceeded in the appropriations ordinance. The budget also sets a limit on the city’s property tax levy (in dollars), which may not be surpassed when the city certifies its levy to the county commissioners.
Once the budget has been drafted to the satisfaction of the council, the council gives its “tentative approval” and the budget is entered in the council meeting minutes. Following tentative approval the council must give public notice of the upcoming hearing on the budget. The notice must be published twice as a legal notice in the official city newspaper, at least seven days apart. The hearing on the budget must occur prior to certification of the city tax levy to the county commissioners—the deadline for cities to certify their tax levies is Thursday, September 7, 2017. Sample budget hearing notices are provided in Appendix D.
The notice must state:
The date, time and place of the hearing on the budget;
The proposed expenditures and revenues by fund and/or department, including actual revenues and expenditures from the prior fiscal year, budgeted revenues and expenditures from the current fiscal year and proposed revenues and expenditures for the upcoming fiscal year; and
The estimated revenue from property taxes and the total amount of non-property tax revenues for the ensuing fiscal year.
23
50-1002. Annual budget.
The city council of each city shall, prior to passing the annual appropriation ordinance, prepare a budget, estimating the probable amount of money necessary for all purposes for which an appropriation is to be made, including interest and principal due on the bonded debt and sinking fund, itemizing and classifying the proposed expenditures by department, fund or service, as nearly as may be practicable, and specifying any fund balances accumulated under section 50-1005A, Idaho Code. To support such proposed expenditure, the council shall prepare an estimate of the total revenue anticipated during the ensuing fiscal year for which a budget is being prepared classifying such receipts by source as nearly as may be possible and practicable, said estimate to include any surplus not subject to the provisions of sections 50-1004 and 50-1005A, Idaho Code, nor shall said estimated revenue include funds accumulated under section 50-236, Idaho Code. The proposed budget for the ensuing fiscal year shall list expenditures and revenues during each of the two (2) previous fiscal years by fund and/or department. Following tentative approval of the revenues and expenditures estimated by the council, the same shall be entered at length in the journal of proceedings. Prior to certifying to the county commissioners, a notice of time and place of public hearing on the budget, which notice shall include the proposed expenditures and revenues by fund and/or department including the two (2) previous fiscal years, and a statement of the estimated revenue from property taxes and the total amount from sources other than property taxes of the city for the ensuing fiscal year, shall be published twice at least seven (7) days apart in the official newspaper. At said hearing any interested person may appear and show cause, if any he has, why such proposed budget should or should not be adopted.
Certification of Property Tax Levy—Idaho Code 50-1007, 63-803 and 63-804
The city council is required to certify the city’s property tax levy in dollars for the upcoming fiscal year to the county commissioners not later than the Thursday preceding the second Monday in September—Thursday, September 7, 2017—unless granted an extension of up to seven working days by the county commissioners.
Idaho Code 50-1007 requires that cities “shall certify to the county commissioners of the county, the total amount required from a property tax upon property within the city to raise the amount of money fixed by their budget as previously approved…” The certification includes taxes levied for payment of outstanding bonds and any special levies, and must be made on the Idaho State Tax Commission form L-2 (included in Appendix F).
24 Cities that are located in two counties must allocate their property tax levy to the respective counties according to the following formula:
Total City Property Tax Levy Taxable Value of City Property In Dollars X Located in County X
Total Taxable Value of City Property in Both Counties
At the time of certification, cities are required to file a certified copy of the budget with the county commissioners.
50-1007. Certification and collection of city taxes.
The council of each city not later than the second Monday in September, as provided in section 63-803(3), Idaho Code, shall certify to the county commissioners of the county, the total amount required from a property tax upon property within the city to raise the amount of money fixed by their budget as previously approved which shall include all special taxes assessed as provided by law. The amount which may be so certified, assessed and collected shall not exceed the maximum levy provided by section 50-235, Idaho Code, to defray its general expenses for either the current or the ensuing fiscal year, together with any special taxes, authorized under the provisions of this act, and such tax as may be authorized by law to be levied for the payment of outstanding bonds and debts. In all sales for delinquent city taxes, if there be other delinquent taxes from the same person, or lien upon the same property, the sale shall be for all the delinquent taxes; and such sales and all sales made under and by virtue of this section or the provisions of law herein referred to shall be of the same validity, and in all respects be deemed and treated as though sales had been made for delinquent state and county taxes exclusively.
63-803. Certification of budgets in dollars.
(1) Whenever any taxing district is required by law to certify to any county treasurer, county auditor, county assessor, county commissioners or to any other county officer, any property tax levy, upon property located within said district, such certification shall, notwithstanding any other provision of the law applicable to any such district, be made at the time and in the manner hereinafter provided.
25 (2) The county auditor shall inform each of the taxing districts within his county of the taxable value of that district as soon as such value is known to the auditor, whether the value comes from the appraisal and assessment of real and personal property, or from allocation of the taxable value of operating property, or from other sources.
(3) Using the taxable value of the district, the council, trustees, board or other governing body of any taxing district shall certify the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved. The amount of money so determined shall be certified in dollars to the appropriate county commissioners. Any taxing unit, except regional airport authorities, located in more than one (1) county shall divide its dollar budget for certification to the separate counties by multiplying the amount of such budget by a fraction, the numerator of which shall be the total taxable value of all property in such taxing unit within the county to which such certification is to be made, and the denominator of which shall be the total taxable value of property in such taxing unit in all such counties. Budget certification to the participating counties of regional airport authorities shall be made in the manner prescribed in section 21-807(10), Idaho Code. Taxable value shall be certified by the county auditor of each affected county to such taxing unit and such certification shall be used in this formula. Except as provided in section 33-805, Idaho Code, relating to school emergency fund levies, the certification to the county commissioners required in this section shall be made not later than the Thursday prior to the second Monday in September, unless, upon application therefor, the county commissioners grant an extension of not more than seven (7) working days. After receipt of this certification, the county commissioners shall make a tax levy as a percent of taxable value of all property in the taxing district which, when applied to the tax rolls, will meet the budget requirements certified by such taxing districts.
(4) Except as provided in subsection (1)(a) through (e) of section 50-2908, Idaho Code, for the purpose of this section, "taxable value" shall mean the portion of the equalized assessed value, less any exemptions, and the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area of an urban renewal district, located within each taxing district which certifies a budget to be raised from a property tax levy. When the county auditor is notified of revenues sufficient to cover expenses as provided in section 50-2903(5), Idaho Code, taxable value shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area. For each taxing district, taxable value shall include the value from the property and operating property
26 rolls for the current year and subsequent and missed property rolls for the prior year or the best estimate of the subsequent and missed property rolls for the current year.
63-804. Filing copy of budget.
The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted.
Annual Appropriations Bill—Idaho Code 50-1003
The final step in enactment of the city budget occurs after the public hearing when the council approves the appropriations ordinance, which provides the legal spending authority for each fund or department. The appropriations ordinance must comply with the following statutory requirements:
The aggregate spending authority authorized in the appropriations ordinance may not exceed the total expenditures specified in the tentative budget,
Expenditures must balance with revenues—the amount of the city’s property tax levy plus all other anticipated revenues, and
The ordinance must specify the fund or department for which each appropriation is made and the amount appropriated.
The appropriations ordinance must be passed by the council and published once as a legal notice in the official newspaper prior to the beginning of the new fiscal year— Sunday, October 1, 2017. A model appropriations ordinance and sample ordinances from cities are provided in Appendix E.
A copy of the ordinance must be filed with the Secretary of State’s office, either by mail or email:
Mail: Idaho Secretary of State's Office, P.O. Box 83720, Boise, ID 83720-0080
Email: Lisa Mason, Administrator of Legislative & Executive Affairs: [email protected]
City officials may amend the appropriations ordinance during the fiscal year to increase spending authority if additional revenue will accrue to the city as a result of state or
27 federal grants or allocations, an increase in revenue from enterprise funds or any increase in non-property tax revenues.
The city must provide public notice of a hearing to consider amendments to the appropriations ordinance. A model public hearing notice and sample appropriation ordinance amendments can be found in Appendix G. The notice of public hearing should provide:
The date, time and place of the hearing on the appropriations ordinance amendment.
Budgeted revenues and expenditures for the particular fund(s)/department(s) for the current fiscal year, and actual revenues and expenditures from the prior two fiscal years.
The source of the increased revenue and the amount of the increase to the relevant fund(s)/department(s).
Notice must be published twice as legal notice in the official city newspaper, at least seven days apart. At the hearing, any interested person may testify concerning the proposed amendment.
Idaho Code 50-1003 also permits cities to make additional appropriations during the fiscal year if sanctioned by a majority of the legal voters of a city, either by petition or special election.
50-1003. Annual appropriations bill -- Amending appropriation ordinance -- Special appropriation upon petition or election.
The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance, which in no event shall be greater than the amount of the proposed budget, in which the corporate authorities may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporation, not exceeding in the aggregate the amount of tax authorized to be levied during that year in addition to all other anticipated revenues. Provided, the amount appropriated from property tax revenues shall not exceed the amount of property tax revenue advertised pursuant to section 50-1002, Idaho Code.
Such ordinance shall specify the object and purposes for which such appropriations are made and the amount appropriated for each object or purpose. Said ordinance shall be filed with the office of the secretary of state.
28 The city council of any city may, by the same procedure as used in adopting the original appropriation ordinance at any time during the current fiscal year, amend the appropriation ordinance to a greater amount than that adopted, if after the adoption of the appropriation ordinance, additional revenue will accrue to the city during the current fiscal year as a result of increase in state or federal grants or allocations, or as a result of an increase in an enterprise fund or funds to finance the operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges, or as a result of an increase in revenues from any source other than ad valorem tax revenues. A city whose property tax certification is made for the current fiscal year may amend its budget and annual appropriation ordinance, pursuant to the notice and hearing requirements of section 50-1002, Idaho Code, prior to certification to the county commissioners.
No further appropriation, except as herein provided, shall be made at any other time within such fiscal year unless the proposition to make each appropriation has been first sanctioned by a majority of the legal voters of such city, either by petition signed by them equal in number to a majority of the number who voted at the last general city election, or approved at a special election duly called therefor, and all appropriations shall end with the fiscal year for which they are made.
Accumulation of Fund Balances—Idaho Code 50-1005A
Idaho Code provides that a city may carry over accumulated fund balances into the next fiscal year in order to maintain city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. The authority to determine the appropriate and necessary levels of fund balance rests with the council.
50-1005A. Accumulation of fund balances.
Cities may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves.
29 Expenditures Not To Exceed Appropriations—Idaho Code 50-1006
The mayor and council have no power to authorize the spending of city funds in excess of the amounts appropriated by ordinance or allowed by the provisions of Chapter 10, Title 50, Idaho Code. There are two exceptions to this rule:
1. One-half plus one of the members of the full city council may declare an emergency, necessitated by casualty, accident or act of nature after the annual appropriation has been made. In the case of a declared emergency, the council may order the mayor and finance committee to borrow a sufficient sum, for a time not exceeding the close of the next fiscal year, to provide for the expense of abating the emergency or making necessary repairs. The debt and interest is added to the amount of the next general property tax levy.
2. To pay a judgment against the city, the mayor and finance committee (with council approval) may borrow for a period of time not exceeding the close of the next fiscal year. The debt and interest is added to the amount of the next general property tax levy.
50-1006. Expenditures not to exceed appropriation -- Exceptions.
The mayor and council shall have no power to appropriate, issue or draw on the treasurer for money unless the same has been appropriated or ordered by ordinance, or the claim for the payment of which such order or warrant is issued has been allowed according to the provisions of sections 50-1001 through 50-1042, Idaho Code, and appropriations for the class or object out of which such claim is payable has been made as provided in sections 50-1001 through 50-1042, Idaho Code. Neither the city council nor any department or officer of the corporation shall add to the corporation expenditures in any year anything over and above the amount provided in the annual appropriation bill for the year, except as herein otherwise specially provided; and no expenditures for any improvement to be paid shall exceed in any year the amount allocated for such improvement in the annual appropriation bill, provided, however, that nothing herein contained shall prevent one-half (1/2) plus one (1) of the members of the full council from declaring an emergency, the necessity for which was caused by casualty, accident, or act of nature after such annual appropriation is made. In the event of a declared emergency caused by casualty, accident, or act of nature, the city council may order the mayor and finance committee to borrow a sufficient sum to provide for the expense incurred in abating the emergency or the making of any repairs or restoration of improvements, for a space of time not exceeding the close of the next fiscal year, which sum and interest shall
30 be added to the amount authorized to be raised in the next general tax levy and embraced therein.
Should any judgment be obtained against the corporation, the mayor and finance committee, under the sanction of the city council, may borrow for a space of time not exceeding the close of the next fiscal year, a sufficient amount to pay the same, which sum and interest shall in like manner be added to the amount authorized to be raised in the general tax levy of the next year and embraced therein.
Miscellaneous Statutory Provisions Relating to Municipal Finance
Audit of City Financial Statements―Idaho Code 50-1010 and 67-450B. Required Internal Controls—Idaho Code 50-1017. Business Improvement Districts—Title 50, Chapter 26, Idaho Code. Deposit and Investment of City Funds—Idaho Code 50-1013. Public Depository Law—Title 57, Chapter 1, Idaho Code. Development Impact Fees—Title 67, Chapter 82, Idaho Code. Financial Reporting Portal—Idaho Code 67-450E. Franchise Ordinances & Fees—Idaho Code 50-329 and 50-329A. Local Government Purchasing Law—Title 67, Chapter 28, Idaho Code. Local Improvement Districts—Title 50, Chapter 17, Idaho Code. Payment of Claims—Idaho Code 50-1017 and 50-1018. Resort City Local Option Tax—Idaho Code 50-1043 through 50-1049. General Obligation Bonds—Idaho Code 50-1019 through 50-1026A. Revenue Bonds—Idaho Code 50-1027 through 50-1042. Special Assessments—Idaho Code 50-317, 50-333, 50-334, 50-335 & 50-1008. Transfer of Unexpended Fund Balances—Idaho Code 50-1014. Urban Renewal & Revenue Allocation Financing—Title 50, Chapters 20 and 29, Idaho Code. Video Service Act (Cable Franchising)—Title 50, Chapter 30, Idaho Code. Warrant Redemption Funds—Idaho Code 50-1004.
31 Understanding Revenue Sources
Introduction
This section provides information on the most important sources of municipal revenue, specifically: property taxes, fees, franchise fees, state sales tax revenue sharing, state liquor account, and state highway distribution account. Idaho Code sections (or excerpts) are provided in the gray textboxes accompanying the commentary.
New Laws on City Revenue Sources for FY2018
There is one new law that city officials need to be aware of for the FY 2018 budget.
House Bill 207: The bill permits cities, counties and other non-school taxing districts to disclaim all or part of their foregone property tax revenue from a single fiscal year by passing a resolution. The local government must provide notice of its intent to do so, hold a public hearing (which may be in conjunction with the annual budget hearing), and the resolution must be passed at the annual budget hearing. The bill takes effect July 1, 2017.
Property Taxes
Property taxes have undergone many significant changes in recent decades. An explanation of the evolution of property tax reform will give city officials a more complete understanding of current law.
Brief History of Property Taxes in Idaho1
Until 1931, the property tax was the major source of revenue for state and local governments in Idaho. The property tax was adopted during Idaho’s territorial period to fit what one analyst has called “a colony largely dominated by young, wandering, property-less, male miners.”
Duplicate taxation often occurred because ore, food and mining supplies moved slowly through the state by wagon and were often assessed by overzealous county officials. No wonder that in the 1870 census, the total valuation of personal property exceeded real property by a ratio of two to one.
The property tax collection system was scandalous, one of the real black marks on territorial governance. Some tax collectors received 10 to 20 times more in collection
1 AIC extends its appreciation to Dr. Jim Weatherby, who contributed the research and analysis for this section.
32 fees than they did in salary. Notice procedures were simple and crude. A general announcement was published in the county newspaper about everybody’s tax liability. Shortly thereafter, the delinquent list was published, followed by a tax sale no more than 50 days later.
Beginning in 1913 individual notices were mailed directly to property owners. Property tax due dates were spread out into the now familiar first and second half deadline dates.
The first steps toward diversifying state revenue sources were taken in the 1930s and met with mixed success. In 1931 Governor C. Ben Ross passed an income tax bill through the Legislature under the banner of property tax relief. Four years later, Ross called legislators into special session to consider a 2 cent sales tax to leverage additional federal relief funds. A 1936 referendum on the sales tax failed, effectively killing the sales tax in Idaho until the 1960s.
Administration of the property tax system suffered due to the lack of a centralized statewide supervisory head of taxation. In conflicts over property valuation, local elected boards of equalization and assessors often prevailed over state tax officials. The genesis of a centralized system came with the passage of a constitutional amendment in 1944, which created the State Tax Commission and abolished the State Board of Equalization (composed of state elected officials). The transition to full-time tax commissioners came in 1967.
Despite the mandate that all property be assessed at full cash value there was great variation in assessments throughout much of our early history, and disparities affected everything from hogs to ore deposits. “All of you are cussed criminals,” charged Attorney General McDougall to a statewide meeting of county assessors in 1909.
Various solutions were tried, but were generally ineffective. County assessors were required to call special meetings where taxpayers were administered oaths and questioned about the full cash value of properties in the area. Their testimony was subsequently incorporated into the valuation determination for the property.
In 1965 Governor Robert Smylie successfully shepherded a 3 cent sales tax through the Legislature. The state swore off the property tax while a sales tax was in effect and the property tax on business inventories and livestock was repealed. The sales tax passed a statewide referendum in 1966 by over 60 percent of Idaho voters.
The Legislature attempted to eliminate wide disparities in rates of assessment across the state by passing legislation in 1965 setting the rate of assessment at 20 percent for real and personal property and 40 percent for operating property. In 1967 the Idaho Supreme Court unanimously struck down the statute, mandating that all property must be assessed at 20 percent of full cash value, and that property must be reappraised on a strict schedule by 1982.
33 This meant a significant shift of property tax burden from railroads and utilities to residential property owners. The implementation of this mandate directly or indirectly led to several confrontations between state and local officials. The increased burden on residential property owners sparked anti-tax sentiment most acutely in areas experiencing significant increases in residential property values, particularly Ada, Bannock, Canyon, Kootenai and Nez Perce Counties. The result—the One Percent Initiative—was based on California’s Proposition 13 and limited aggregate property tax levies to 1 percent of actual market value. In 1978 the initiative garnered the approval of 58 percent of Idaho electors.
Subsequently, the Legislature was forced to make the difficult decision of how to implement the initiative. In 1979 the Legislature froze property taxes for operating budgets at 1978 levels. The legislation provided an override authority that permitted taxing districts to levy higher property taxes upon the approval of two-thirds of local voters. County assessors were required to conduct reappraisal or indexing programs to bring assessed values up to 1978 full market value by 1980. Property valuation increases in succeeding years were limited to 2 percent per year.
In 1980 the Legislature continued the freeze on operating budgets, but allowed property tax levies to be increased by a growth factor of 4 percent, provided that the property tax rate would not exceed 1 percent in any of the city’s tax code areas. The following year, the Legislature allowed cities to increase their operating budget certifications by 5 percent and exceed that amount if they had substantial market value growth over the prior year. The 2 percent cap on annual market value increases was subsequently repealed effective January 1982.
In 1983 legislation was approved to allow growing cities to exceed the 5 Percent Cap. A city could apply its current tax rate against up to 80 percent of its annual growth in market value (rather than 50 percent, as the Legislature provided in 1981). Only cities with annual market value growth exceeding 6 percent could utilize this provision; cities experiencing little or no growth remained subject to the 5 Percent Cap.
Despite the gradual easing of statutory restrictions on property tax levies, local governments continued to experience fiscal pressure exacerbated by the reduction in federal assistance during the 1980s. The federal general revenue sharing program, started by President Richard Nixon, was eliminated in 1986. The Idaho Legislature responded, allowing cities to use 100 percent of market valuation increases for tax certification purposes. The legislation provided that cities could increase their certifications due to any market value growth as a result of new construction, reappraisal, or annexations, in addition to the 5 Percent Cap. In other words, a city that had experienced a 2 percent increase in market value over the prior year could increase its property tax certification by as much as 7 percent (the 5 Percent Cap plus 2 percent in market value increase).
The passage of House Bill 541 in 1988 updated the base years used by cities to certify their operating budgets. Prior to passage of this bill, cities could choose one of four years as a base year for certifying property tax levies: 1978, 1979, 1980, or the prior year. This
34 did not impact cities that consistently increased levies, but it severely penalized cities that cut property taxes. The following year, the Legislature permitted cities to capture up to two-thirds of foregone property tax increases. The legislation provided a cushion for taxing districts that did not need to increase taxes, but worried about restricting their base in future years if they did not utilize all of the allowable increase.
The Idaho Legislature eliminated the 5 Percent Cap in 1991. It was replaced by the “Truth in Taxation” Act, which required advertisement of proposed budget or tax increases, and adoption of resolutions and public notice prior to certification of property tax rate increases. The following year, the Truth in Taxation law was amended to permit property tax budgets to increase to 105 percent of the previous year’s certified amounts before the requirements were triggered—provided, however, that the budget increase did not increase the tax rate.
The Truth in Taxation law was repealed by the passage of House Bill 156 in 1995, which enacted the 3 Percent Cap. Increases in the property tax portion of city budgets were limited to 3 percent over the highest amount of the previous three years, plus levies for new construction and annexation, and levies foregone in previous years.
In 1998 legislation was passed allowing cities with levy rates of less than 0.004 to increase their levy rate to .004 upon approval of 60 percent of local electors.
Since the 1978 tax revolt, citizen concerns about property taxes have been addressed through the enactment of the Homeowner’s Exemption and Circuit Breaker. The “50/50” Homeowner’s Exemption was originally passed by voter initiative in 1982 and provided an exemption for 50 percent or $50,000 of the taxable value of a primary residence (whichever was less). The Circuit Breaker provided property tax relief for low-income elderly and disabled homeowners.
Legislation to increase the maximum dollar limit of the Homeowner’s Exemption to $75,000 and include the value of land in the exemption was passed in 2006. The exemption was also indexed, meaning the upper dollar limit was tied to the Idaho Housing Price Index. In 2009 legislation was approved to clarify that the upper dollar limit of the Homeowner’s Exemption would increase or decrease by the annual change in the Idaho Housing Price Index.
The 2006 Idaho Legislature also increased the income threshold for Circuit Breaker eligibility to $28,000 or 185 percent of federal poverty guidelines (whichever is greater) for a 2-member household. Maximum Circuit Breaker relief is $1,320 and is indexed to increase yearly for inflation. Legislation also provided those eligible for Circuit Breaker relief may defer payment of taxes on their primary residence as long as the taxpayer continues to live in the home and qualify for the Circuit Breaker. The state pays the taxes and is reimbursed after the sale of the property.
One of the most significant changes to the property tax system in Idaho’s history was accomplished by a 2006 special session of the Legislature. The Property Tax Relief Act
35 of 2006 eliminated the maintenance and operations property tax levy for most school districts (Boise School District, a charter district, will still levy some M & O taxes). The effect of the legislation was a reduction of $260 million in property taxes.
In 2013 the Idaho Legislature approved AIC-supported legislation to provide personal property tax relief to all Idaho businesses while backfilling the revenue losses for local governments. House Bill 315 provides a $100,000 exemption per business, per county for business-owned machinery, equipment and furnishings ("personal property") effective January 1, 2013. The exemption does apply to operating property owned by utilities and railroads. The revenue losses to local governments, amounting to approximately $20 million annually will be offset with dedicated state sales tax revenue. The amount of replacement revenue for each city will be fixed at the 2013 level and will remain the same in future years. Replacement revenue will be reported on the L-2 property tax levy certification and will be treated as property tax revenue for the purposes of the 3 Percent Cap.
House Bill 315 also establishes a de minimis exemption for purchases of personal property of up to $3,000 per item, which will streamline personal property tax reporting for businesses. Because of the insignificant revenue impacts of this exemption, no replacement revenue will be provided by the state.
In the 2016 legislative session, House Bill 431 removed the index for the Homeowner’s Exemption and set the maximum amount of the exemption at $100,000 or 50 percent of assessed value, whichever is less.
Over the past century, Idaho has changed from a state relying primarily on property tax revenues to a state with a balanced tax system, relying on property, sales and income taxes as the three legs of the tax stool. The history of the property tax tells a tale of punctuated equilibrium, of an intense period of tax reform during the 1970s, 1980s, and 2005-06 as a result of citizen dissatisfaction with rapidly rising property values.
Authority to Levy Property Taxes—Idaho Code 63-802
Cities may increase the property tax funded portion of their budgets by up to 3 percent over the highest amount of the previous three years, plus new construction and annexation (see Appendix H for examples).
The amount for new construction is determined by applying the prior year’s levy rate— not including voter approved bonds or override levies—to any increase in taxable market value resulting from new construction or change in land use classification. New construction values are determined by the county assessor, who is required to prepare a new construction roll. These values are certified by the county on or before the first Monday in June and are finalized by the first Monday in August.
36 To calculate the increase resulting from annexation, the prior year’s levy rate—not including voter approved bonds or override levies—is applied to the taxable value of property annexed to the city during the preceding calendar year.
63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(1) Except as provided in subsections (3) and (4) of this section, no taxing district shall certify a budget request for an amount of property tax revenues to finance an annual budget that exceeds the greater of paragraphs (a) through (k) of this subsection inclusive:
(a) The dollar amount of property taxes certified for its annual budget for any one (1) of the three (3) tax years preceding the current tax year, whichever is greater, for the past tax year, which amount may be increased by a growth factor of not to exceed three percent (3%) plus the amount of revenue calculated as described in this subsection. Multiply the levy of the previous year, not including any levy described in subsection (4) of this section, or any school district levy reduction resulting from a distribution of state funds pursuant to section 63-3638(11) or (13), Idaho Code, by the value shown on the new construction roll compiled pursuant to section 63-301A, Idaho Code; and by the value of annexation during the previous calendar year, as certified by the state tax commission for market values of operating property of public utilities and by the county assessor;
(b) The dollar amount of property taxes certified for its annual budget during the last year in which a levy was made;
(c) The dollar amount of the actual budget request, if the taxing district is newly created, except as may be provided in paragraph (i) of this subsection;
Increased Levies for Low Property Tax Cities—Idaho Code 63-802 (1)(g)
A city with a levy rate under 0.004 may increase its rate to that level upon approval by 60 percent of city electors voting on the question. The election may be held on the third Tuesday in May or the Tuesday following the first Monday in November in any year.
An example is provided below; see Appendix J for a list of city levy rates.
Assume a city has a levy rate of 0.001910302, and the market value of property in the city is $4,862,583.
The difference between 0.004 and the city’s levy rate is shown below:
0.004 - 0.001910302 = 0.002089698
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The difference is then multiplied by the market value to get the amount of the property tax budget increase:
0.002089698 * $4,862,583 = $10,161.33
63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(1)(g) In the case of cities, if the immediately preceding year's levy subject to the limitation provided by this section, is less than 0.004, the city may increase its budget by an amount not to exceed the difference between 0.004 and actual prior year's levy multiplied by the prior year's market value for assessment purposes. The additional amount must be approved by sixty percent (60%) of the voters voting on the question at an election called for that purpose and held on the date in May or November provided by law, and may be included in the annual budget of the city for purposes of this section.
Temporary Override Levies—Idaho Code 63-802 (3)
A city may temporarily exceed the 3 Percent Cap if an override levy is approved by a majority of city electors voting on the question. The election may be held on the third Tuesday in May or the Tuesday following the first Monday in November in any year. The levy may not exceed two years in duration. There is no restriction on the dollar amount that may be authorized by an override levy. However, the maximum levy rates set forth in Idaho law cannot be exceeded, even with voter approval. See Appendix K for a list of maximum levy rates.
63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(3) No board of county commissioners shall set a levy, nor shall the state tax commission approve a levy for annual budget purposes, which exceeds the limitation imposed in subsection (1) of this section unless authority to exceed such limitation has been approved by a majority of the taxing district's electors voting on the question at an election called for that purpose and held pursuant to section 34-106, Idaho Code, provided however, that such voter approval shall be for a period of not to exceed two (2) years.
38 Permanent Override Levies—Idaho Code 63-802 (1)(h)
A city is allowed to permanently increase its levy rate beyond the level authorized by the 3 Percent Cap, but must remain within applicable levy limits (see Appendix K for levy limits for specific funds).
The increase must be approved by two-thirds of city electors voting on the question, with the election held on the third Tuesday in May or the Tuesday following the first Monday in November in any year.
63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(1)(h) A taxing district may submit to the electors within the district the question of whether the budget from property tax revenues may be increased beyond the amount authorized in this section, but not beyond the levy authorized by statute. The additional amount must be approved by sixty-six and two-thirds percent (66 2/3%) or more of the voters voting on the question at an election called for that purpose and held on the May or November dates provided by section 34-106, Idaho Code. If approved by the required minimum sixty-six and two-thirds percent (66 2/3%) of the voters voting at the election, the new budget amount shall be the base budget for the purposes of this section;
Foregone Property Tax Levies—Idaho Code 63-802 (1)(e)
When a city chooses to levy less than the maximum allowed by law, the foregone amount accumulates and the city may add all or part of the foregone amount to its levy in any subsequent year. The city may increase its property tax levy by the foregone amount, plus any additional property tax increases permitted by law (including the 3 Percent Cap, plus new construction and annexation).
There is no requirement for an election for recovering foregone levies; however, House Bill 474, passed by the 2016 Idaho Legislature, does set forth a process to be followed when a city uses foregone levying authority. First, the city council must adopt a resolution stating the governing board's intent to use the foregone levying authority, the amount of foregone revenue to be included in the tax levy for that fiscal year, and the purpose for which the foregone revenue will be used. The governing board is also required to publish notice and hold a hearing on the foregone levy, which may be done in conjunction with the published notice and hearing on the annual budget. The resolution and public hearing must be done before the city certifies its property tax levy to the county using foregone levying authority. The city clerk must file a copy of the resolution with the county clerk and the Idaho Tax Commission. House Bill 474 takes effect July 1, 2016.
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63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(1)(e) In the case of a nonschool district for which less than the maximum allowable increase in the dollar amount of property taxes is certified for annual budget purposes in any one (1) year, such a district may, in any following year, recover the forgone increase by certifying, in addition to any increase otherwise allowed, an amount not to exceed one hundred percent (100%) of the increase originally forgone. Provided however, that prior to budgeting any forgone increase, the district must provide notice of its intent to do so, hold a public hearing, which may be in conjunction with its annual budget hearing, and certify by resolution the amount of forgone increase to be budgeted and the specific purpose for which the forgone increase is being budgeted. Upon adoption of the resolution, the clerk of the district shall file a copy of the resolution with the county clerk and the state tax commission. Said additional amount shall be included in future calculations for increases as allowed;
Exempt Levies—Idaho Code 63-802 (4)
The 3 Percent Cap on property tax increases does not apply to revenues from non- property tax sources, voter approved bonds or override levies, or levies applicable to new construction or newly annexed territory.
63-802. Limitation on budget requests -- Limitation on tax charges –- Exceptions (excerpt).
(4) The amount of property tax revenues to finance an annual budget does not include revenues from nonproperty tax sources, and does not include revenue from levies that are voter-approved for bonds, override levies or supplemental levies, plant facilities reserve fund levies, school emergency fund levies or for levies applicable to newly annexed property or for levies applicable to new construction as evidenced by the value of property subject to the occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax year.
40 Levy Limits
State law sets limits for specific property tax levies. For instance, cities have the authority to levy taxes for general revenue purposes of up to nine-tenths percent (.9%) of the assessed market value of the taxable property within city limits in any one year. Limits apply to levies for airports, capital improvement funds, libraries, cemeteries, and recreation.
The 3 Percent Cap applies to the total property tax budget of the city (excluding voter approved bonds and levies), whereas levy limits apply to levies for specific purposes. If a budget increase permitted under the 3 Percent Cap results in a levy that exceeds the limit set in state law, the levy must be reduced. See Appendix K for a list of statutory levy limits.
50-235. Tax levy for general and special purposes.
The city council of each city is hereby empowered to levy taxes for general revenue purposes not to exceed nine tenths percent (.9%) of the market value for assessment purposes on all taxable property within the limits of the city in any one (1) year, and such levies for special purposes as are or may hereafter be provided, on all property within the limits of the city, taxable according to the laws of the state of Idaho, the valuation of such properties to be ascertained from the assessment rolls of the proper county.
Tax Money Due Monthly from County—Idaho Code 63-1202 (1)
The county auditor must disburse to the city on the second Monday of each month (except January and July when it may occur no later than the 25th) all tax monies belonging to the city accompanied by a statement showing the source and amount of money from each levy.
63-1202. Settlement by county auditor (excerpt).
(1) The county auditor must, on the second Monday of each month, transmit to the clerk of every taxing district having a treasurer whose duty it is to receive, keep and disburse all moneys belonging to it, a settlement of all moneys belonging to each district, paid into the county treasury since the last transmittal; provided however, that in the months of July and January the money may be transmitted no later than the twenty- fifth day of the month.
41 Certification of Valuation Dates—Idaho Code 63-301A & 63-1312
The county auditor must notify the city prior to the fourth Monday of March of the total taxable value of all taxable property within the city for the preceding calendar year.
Prior to the first Monday in August, the auditor must notify the city of the taxable value from the current year’s property roll, the previous year’s operating property roll, the prior year’s actual or current year’s estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax. The current operating property roll is furnished to the city after the auditor receives the roll from the Idaho Tax Commission.
The new construction roll is certified by the first Monday in June; however, the value of electrical generating facilities must be reported to the county auditor by the Idaho Tax Commission by the third Monday in July, and the value is subject to correction by the Tax Commission until the first Monday in September.
63-301A. New construction roll.
(1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show:
(a) The name of the taxpayer;
(b) The description of the new construction, suitably detailed to meet the requirements of the individual county;
(c) A description of the land and its change in use, suitably detailed to meet the needs of the individual county;
(d) The amount of taxable market value added to the property on the current year's property roll that is directly the result of new construction or a change in use of the land or both;
(e) The amount of taxable market value added as provided in subsection (3)(g) of this section as a result of dissolution of any revenue allocation area;
(f) The amount of taxable market value to be deducted to reflect the adjustments required in paragraphs (f)(i), (f)(ii), (f)(iii) and (f)(iv) of this subsection:
(i) Any board of tax appeals or court ordered value change, if property has a taxable value lower than that shown on any new construction roll in any one (1) of the immediate five (5) tax years preceding the current tax year;
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(ii) Any reduction in value resulting from correction of value improperly included on any previous new construction roll as a result of double or otherwise erroneous assessment;
(iii) Any reduction in value, in any one (1) of the immediate five (5) tax years preceding the current tax year, resulting from a change of land use classification;
(iv) Any reduction in value resulting from the exemption provided in section 63-602W(4), Idaho Code, in any one (1) of the immediate five (5) tax years preceding the current tax year.
(2) As soon as possible, but in any event by no later than the first Monday in June, the new construction roll shall be certified to the county auditor and a listing showing the amount of value on the new construction roll in each taxing district or unit be forwarded to the state tax commission on or before the fourth Monday in July. Provided however, the value shown in subsection (3)(f) of this section shall be reported to the appropriate county auditor by the state tax commission by the third Monday in July and the value sent by the county auditor to each taxing district. The value established pursuant to subsection (3)(f) of this section is subject to correction by the state tax commission until the first Monday in September and any such corrections shall be sent to the appropriate county auditor, who shall notify any affected taxing districts.
(3) The value shown on the new construction roll shall include the taxable market value increase from:
(a) Construction of any new structure that previously did not exist; or
(b) Additions or alterations to existing nonresidential structures; or
(c) Installation of new or used manufactured housing that did not previously exist within the county; or
(d) Change of land use classification; or
(e) Property newly taxable as a result of loss of the exemption provided by section 63-602W(3) or (4), Idaho Code; or
(f) The construction of any improvement or installation of any equipment used for or in conjunction with the generation of electricity and the addition of any improvement or equipment intended to be so used, except property that has a value
43 allocated or apportioned pursuant to section 63-405, Idaho Code, or that is owned by a cooperative or municipality, as those terms are defined in section 61-332A, Idaho Code, or that is owned by a public utility, as that term is defined in section 61-332A, Idaho Code, owning any other property that is allocated or apportioned. No replacement equipment or improvements may be included; or
(g) Provided such increases do not include increases already reported on the new construction roll, as permitted in paragraphs (j) and (k) of this subsection, increases in value over the base value of property on the base assessment roll within an urban renewal revenue allocation area that has been terminated pursuant to section 50-2909(4), Idaho Code, to the extent that this increment exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value. Notwithstanding other provisions of this section, the new construction roll shall not include new construction located within an urban renewal district's revenue allocation area, except as provided in this paragraph; or
(h) New construction, in any one (1) of the immediate five (5) tax years preceding the current tax year, allowable but never included on a new construction roll, provided however, that, for such property, the value on the new construction roll shall reflect the taxable value that would have been included on the new construction roll for the first year in which the property should have been included.
(i) Formerly exempt improvements on state college or state university owned land for student dining, housing, or other education related purposes approved by the state board of education and board of regents of the university of Idaho as proper for the operation of such state college or university provided however, such improvements were never included on any previous new construction roll.
(j) Increases in base value when due to previously determined increment value added to the base value as required in sections 50-2903 and 50-2903A, Idaho Code, due to a modification of the urban renewal plan. In this case, the amount added to the new construction roll will equal the amount by which the increment value in the year immediately preceding the year in which the base value adjustment described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value.
(k) Increases in base value when due to previously determined increment value added to the base value as a result of a de-
44 annexation within a revenue allocation area as defined in section 50-2903, Idaho Code. In this case, the amount added to the new construction roll will equal the amount by which the increment value in the year immediately preceding the year in which the de-annexation described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value within the area subject to the de- annexation.
(4) The amount of taxable market value of new construction shall be the change in net taxable market value that is attributable directly to new construction or a change in use of the land or loss of the exemption provided by section 63-602W(3) or (4), Idaho Code. It shall not include any change in value of existing property that is due to external market forces such as general or localized inflation, except as provided in subsection (3)(g) of this section.
63-1312. Municipal property taxes -- Notification of valuation.
(1) Prior to the fourth Monday of March of the current year the county auditor must notify every taxing district or authority, other than school districts, of the total taxable valuation of all the taxable property situated within such districts for the preceding calendar year for the purpose of assisting such governing authorities in their determination of tax rates to be levied for the current year and other informational purposes.
(2) Prior to the first Monday in August the auditor of each county in the state shall notify the state tax commission and the clerk of each taxing unit in his county of the taxable valuation of all the taxable property situated within that taxing district from the property roll for the current year, from the operating property roll for the previous year, from the prior year’s actual or current year’s estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax notwithstanding exemptions authorized in chapter 6, title 63, Idaho Code, for the previous year.
(3) The auditor shall furnish the valuation from the current operating property roll upon receipt from the state tax commission.
(4) Subsequent to the notification of the county auditor of revenues sufficient to cover expenses as provided in section 50- 2903(5), Idaho Code, taxable value as used in this section shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area.
45 Fees
User Fees as a Source of City Revenue
Cities receive revenue from fees for water, sewer, sanitation, airports, cemeteries, parks and recreation, irrigation systems, libraries and other city services. The proliferation of property tax limitations has resulted in increased reliance on user fees by local governments. Fees also reflect the principle that the cost of public services should be borne by those who benefit from the services. Fees must be reasonably related to, but cannot exceed, the cost of providing the service.
Public Notice and Hearing on New or Increased Fees—Idaho Code 63-1311 & 63-1311A
Cities are required to publish notice and hold a public hearing prior to increasing fees by more than 5 percent or imposing new fees. The notice requirement may be satisfied by one of the following alternatives.
Notice may be published as a legal notice in the official city newspaper, run once each week for the two weeks preceding the week of the public hearing (a sample notice is included in Appendix L). The notice must state:
a. The date, time and place of the public hearing on the new/increased fees; and
b. That the purpose of the hearing is to take public testimony regarding the new/increased fee and to explain the reasons for the new/increased fee.
Holding three public meetings in three different locations in the city.
A single mailed notice to all city residents and all notices must include the same information. A public meeting must be held at least seven days after mailing of the notice.
At the public hearing, citizens must be allowed to provide testimony on the new/increased fee. Any new/increased fee that is adopted without public notice and hearing is void.
46 63-1311. Fees for services.
(1) Notwithstanding any other provision of law, the governing board of any taxing district may impose and cause to be collected fees for those services provided by that district which would otherwise be funded by property tax revenues. The fees collected pursuant to this section shall be reasonably related to, but shall not exceed, the actual cost of the service being rendered.
(2) No charge, other than property taxes shall be included on a tax notice unless the taxing district placing such charge has received approval by the board of county commissioners to place such charge on the tax notice and meets the criteria set forth in section 63-902, Idaho Code.
63-1311A. Advertisement of and hearing on fee increases.
No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district’s governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable.
The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (5%) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action.
47 Franchise Fees
Understanding Franchises & Franchise Fees—Idaho Code 50-329, 50-329A & 50-3007
Cities are responsible for regulating use of public rights-of-way and have authority to grant franchises for the use of public rights-of-way. Typically, those franchises are granted for power, natural gas, cable telecommunications, water purveyors, and solid waste haulers. A franchise may also be granted to a railroad for a spur line to connect the main railroad line to a private property. Idaho law provides that cities may charge franchise fees for use of public rights-of-way by public service providers, which include electric, natural gas and water public utilities, and cooperative electric associations. Franchise fees are not charged to telecommunications (telephone) companies because of a prohibition in Article XI, Section 13 of the Idaho Constitution.
Franchise fees for power, natural gas, and water utilities, and cooperative electric associations are governed by Idaho Code 50-329A, which provides that fees cannot exceed 1 percent of the utility's gross revenues from within the city, unless approved by the utility or by majority vote of city electors. Franchise fees cannot exceed 3 percent of gross revenues unless a higher percentage is being paid under an existing franchise agreement and renewal of that rate must be by consent of the utility or majority vote of city electors. If the city charges a franchise fee to a utility the city is prohibited from charging other fees related to services provided, such as an encroachment permit fee.
Cable television franchises are governed by Idaho Code Title 50, Chapter 30 and provisions of federal law. Cable service providers have the option to negotiate franchise agreements with cities or seek a state-issued certificate of franchise authority pursuant to the provisions of Idaho Code Title 50, Chapter 30. Idaho Code 50-3007 regulates franchise fees for video service providers operating under a state-issued certificate of franchise authority, and permits a fee of up to 5 percent of gross revenue, or the percentage paid under an existing franchise agreement with an incumbent cable service provider, whichever is less. Gross revenue includes:
Monthly video service subscriber charges, Equipment rental charges, Late fees, Insufficient funds fees, Fees attributable to video service when sold as part of a package with phone or Internet service, and Pay-per-view and video-on-demand charges.
The definition of gross revenue provided in Idaho Code 50-3007 does not include revenue received by the video service provider from advertising or home shopping channels, or franchise fee revenue paid to the city. However, the law provides an exception for cities that had a broader definition of gross revenue in a franchise agreement in effect on July 1, 2012. That broader definition of gross revenue will
48 continue to apply to that city in the future in the event that the video service provider elects to operate under a state-issued certificate of franchise authority.
The procedural requirements of Idaho Code 50-329 apply to all types of franchises granted by a city. Franchises must be granted by ordinance, and no ordinance granting a franchise may be passed by the city council until at least 30 days after its introduction and until it has been published (in full) at least once in the official city newspaper. (The franchise for a railroad spur line does not have to be published.) After publication the ordinance may not be amended in a manner less favorable to the city—however, amendments favorable to the city may be made at any time after publication. After the public hearing, the council may proceed to adopt the franchise ordinance, which must be approved by a majority of the full council. The franchise ordinance must be published in full or by summary within 30 days after passage by the council. The costs of publication of the franchise ordinance, both before and after passage by the council, must be paid by the utility/service provider.
50-329. Franchise ordinances -- Regulations.
No ordinance granting a franchise in any city shall be passed on the day of its introduction, nor for thirty (30) days thereafter, nor until such ordinance shall have been published in at least one (1) issue of the official newspaper of the city; and after such publication, such proposed ordinance shall not thereafter and before its passage be amended in any particular wherein the amendment shall impose terms, conditions or privileges less favorable to the city than the proposed ordinance as published; but amendments favorable to the city may be made at any time and after publication; provided that an ordinance granting a franchise to lay a spur, railroad track or tracks connecting manufacturing plants, warehouses or other private property with a main railroad line, need not be published before the same is passed by the council. No franchise shall be created or granted by the city council otherwise than by ordinance, and the passage of any such ordinance shall require the affirmative vote of one- half (1/2) plus one (1) of the members of the full council. Franchises created or granted by the city council for electric, natural gas or water public utilities, as defined in chapter 1, title 61, Idaho Code, or to cooperative electrical associations, as defined in section 63-3501(a), Idaho Code, shall be for terms of not less than ten (10) years and not greater than fifty (50) years unless otherwise agreed to by the utility or cooperative electrical association. All publications of ordinances granting a franchise, both before and after passage, shall be made at the expense of the applicant or grantee. Where an ordinance granting a franchise is sought to be amended after the same has been in force, the provisions of this section as to publication, before final action upon such amendment, shall apply as in cases of proposed ordinances granting original franchises.
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50-329A. Franchise ordinances -- Fees.
(1) This section applies to franchises granted by cities to electric, natural gas and water public utilities, as defined in chapter 1, title 61, Idaho Code, and to cooperative electrical associations, as defined in subsection (a) of section 63-3501, Idaho Code, which provide service to customers in Idaho and which shall also be known as "public service providers" for purposes of this section. Notwithstanding any other provision of law to the contrary, cities may include franchise fees in franchises granted to public service providers, only in accordance with the following terms and conditions:
(a) Franchise fees assessed by cities upon a public service provider shall not exceed one percent (1%) of the public service provider's "gross revenues" received within the city without the consent of the public service provider or the approval of a majority of voters of the city voting on the question at an election held in accordance with chapter 4, title 50, Idaho Code. In no case shall the franchise fee exceed three percent (3%), unless a greater franchise fee is being paid under an existing franchise agreement, in which case the franchise agreement may be renewed at up to the greater percentage, with the consent of the public service provider or the approval of a majority of voters of the city voting on the question at an election held in accordance with chapter 4, title 50, Idaho Code. For purposes of this section, "gross revenues" shall mean the amount of money billed by the public service provider for the sale, transmission and/or distribution of electricity, natural gas or water within the city to customers less uncollectibles.
(b) Franchise fees shall be collected by the public service provider from its customers within the city, by assessing the franchise fee percentage on the amounts billed to customers for the sale, transmission and/or distribution of electricity, natural gas or water by the public service provider within the city. The franchise fee shall be separately itemized on the public service provider's billings to customers.
(c) Cities collecting franchise fees shall also be allowed to collect user fees from consumers located within the city in the event such consumers purchase electricity, natural gas or water commodities and services from a party other than the public service provider. The user fee shall be assessed on the purchase price of the commodities or services, including transportation or other charges, paid by the consumer to the seller and shall be collected by the city from the consumer. Except as provided in this subsection, user fees shall be subject to all of the same terms, rates, conditions and
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limitations as the franchise fee in effect in the city and as provided for in this section. This subsection shall not apply to a consumer to the extent that consumer is purchasing commodities and services from a party other than the public service provider on the effective date of this act, only until such time that the existing franchise agreement for the city in which the consumer is located either expires or is renegotiated.
(d) Franchise fees shall be paid by public service providers within thirty (30) days of the end of each calendar quarter.
(e) Franchise fees paid by public service providers will be in lieu of and as payment for any tax or fee imposed by a city on a public service provider by virtue of its status as a public service provider including, but not limited to, taxes, fees or charges related to easements, franchises, rights-of-way, utility lines and equipment installation, maintenance and removal during the term of the public service provider's franchise with the city.
(2) This section shall not affect franchise agreements which are executed and agreed to by cities and public service providers with an effective date prior to the effective date of this act.
50-3007. Video service provider fee.
(1) A system operator providing video service within a political subdivision pursuant to a certificate of franchise authority shall pay to the political subdivision in which it provides video service a video service provider fee as may be required by the political subdivision pursuant to this section. For the purposes of this section, subscribers whose service address is within the jurisdictional limits of a city shall be deemed city subscribers and those subscribers whose service address is outside the jurisdictional limits of a city shall be deemed county subscribers.
(2) The obligation to pay such a fee shall commence upon commencement of the provision of video service to subscribers. The video service provider's fee shall be paid to the political subdivision in which it provides video service on a quarterly basis, forty-five (45) days after the close of each calendar quarter, and shall be calculated as a percentage of gross revenues, as defined in subsection (4) of this section. Except as provided in section 50-3006, Idaho Code, the political subdivision may not require any additional fees or charges from the system operator and may not require the use of any other calculation method.
51 (3) The fee authorized by this section shall be a percentage of gross revenue, as defined in this section, and shall be determined by the political subdivision. If there is an incumbent cable service provider providing cable service in the political subdivision, the system operator shall pay an amount equal to the percentage of gross revenue paid by an incumbent cable service provider or five percent (5%), whichever is less. If there is no incumbent cable service provider having a franchise agreement with the political subdivision, or if a political subdivision has not previously established and assessed such fee to an incumbent cable service provider, the fee shall be established by the political subdivision, in an amount not in excess of five percent (5%) of the gross revenue, which fee shall be applicable to all video service providers within the political subdivision, regardless of whether they provide video service pursuant to a local franchise or a certificate of franchise authority.
(4)(a) For purposes of this section:
(i) "Gross revenues" means all revenues, calculated in accordance with generally accepted accounting principles (GAAP), that are received by the system operator from subscribers for the provision of video service to subscribers within the jurisdictional limits of the political subdivision. Gross revenues shall include the following:
1. All recurring charges and fees paid by subscribers for the provision of video service; equipment rental charges, late fees and insufficient funds fees; and fees attributable to video service when sold individually or as part of a package or bundle, or functionally integrated with services other than video services. The term "gross revenues" shall not include any charges resulting from action by a federal agency or taxes or surcharges imposed by a governmental body which are separately itemized and billed by a video service provider to its subscribers;
2. Event-based charges for video service, including pay- per-view and video-on-demand; and
3. Any other consideration a system operator receives from its subscribers for providing video service when it is received in a transaction that would evade imposition of a franchise fee if such consideration is not included in revenue.
(ii) Notwithstanding any provision of this chapter, if a franchise agreement between a political subdivision and an incumbent cable service provider in effect on July 1, 2012, defines the term "gross revenues," which definition includes
52 revenues in addition to the revenues set forth in the definition of gross revenues in subsection (4)(a) of this section, the video service provider fee paid by any system operator providing service within a political subdivision pursuant to a certificate of franchise authority issued on or after July 1, 2012, pursuant to this chapter, shall be calculated based upon the definition of gross revenues set forth in the franchise agreement between a political subdivision and an incumbent cable provider in effect on July 1, 2012.
(b) In the case of a video service that is bundled or integrated functionally with other services, capabilities or applications, the portion of the system operator's revenue attributable to the other services, capabilities or applications shall be included in gross revenues unless the provider can reasonably identify the division or exclusion of the revenue from its books and records, which may include the provider's tax billing records, that are kept in the regular course of business.
(c) Revenue of an affiliate shall be included in the calculation of gross revenues to the extent the treatment of the revenue as revenue of the affiliate would have the effect of evading the payment of the video service provider fee that would otherwise be paid for video service.
(5) Payment of the fees as required in this section shall be accompanied by a written report identifying the amount of revenues received from subscribers for the provision of video services to the subscribers and identifying exclusions from gross revenues, if any. A political subdivision may, upon reasonable advance written notice, but not more frequently than once in any calendar year, review the business records of a system operator to the extent necessary to ensure proper and accurate payment of the video service provider fee. A system operator shall provide sufficient information about such revenues to a political subdivision to allow a proper compliance review by such political subdivision. The system operator shall keep all business records reflecting any gross revenues, even if there is a change in ownership, for at least three (3) years after those revenues are recognized by the system operator in its books and records. All records reasonably necessary for the audit shall, at the discretion of the political subdivision, be made available by the system operator at the location within the jurisdiction where the records are kept in the ordinary course of business, or may be provided electronically to the political subdivision with its consent. The political subdivision and the system operator shall each be responsible for their respective costs of the audit, unless the audit discloses that the system operator has underpaid the video service provider fee by more than seven percent (7%)
53 during the examination period, in which case the system operator shall pay all of the reasonable and actual costs of the audit. Any undisputed amount or refund due to the political subdivision or the system operator shall be paid within sixty (60) days, plus interest at the statutory rate on civil judgments.
(6) A system operator may identify and collect the amount of the video service provider fee as a separate line item on the regular bill of each subscriber.
(7) Any city annexing lands shall notify a system operator in writing of any such annexation, including a description of the territory annexed. Beginning the first day of the calendar quarter occurring after the system operator has received at least forty-five (45) days' notice of annexation of customers into the city's corporate limits, subscribers within such annexed territory shall, for purposes of this section, be considered to be city subscribers.
54 State Sales Tax Revenue Sharing
History of Revenue Sharing—Idaho Code 63-3638 (10)
The State of Idaho allocates over $160 million annually in state sales tax revenue to cities, counties and non-school special districts, a program known as revenue sharing. The program incorporates two separate formulas:
The County Distribution was established to replace lost revenues to cities, counties and non-school special districts when Idaho’s property tax on business inventory was phased out following passage of a 3 percent sales tax by the Idaho Legislature in 1965.
The State Distribution was created to allocate revenue to cities and counties in response to the freeze on local government budgets following passage of the 1 Percent Initiative in 1978, as well as the end of federal general revenue sharing in 1986.
In 2000 the Idaho Legislature combined the county and state distributions into a single revenue sharing program. These funds are typically general fund revenues unless a city chooses to dedicate them for a specific purpose.
History of Idaho Sales Tax Revenues & Revenue Sharing Distributions FY 1971 to 2016
55 Today, 11.5 percent of state sales tax revenue is distributed through the revenue sharing program to cities, counties and non-school special districts. Of this amount, just over half (56.4 percent) is allocated through the State Distribution formula, divided equally among cities and counties. The cities’ portion is distributed according to city population (50 percent) and assessed market value (50 percent).
The remaining portion (43.6 percent) is allocated through the County Distribution formula. Because of a hold harmless provision in the County Distribution, cities receive a base, which is the amount received in the fourth quarter of calendar year 1999. If sales tax collections fall below the 1999 level, payments to cities and counties are reduced proportionately. If sales tax receipts exceed this level, cities can see their base increase up to an additional 5 percent. Any excess in sales tax receipts over 105 percent of the base level is distributed half to cities and half to counties, and apportioned according to city population.
As you can see from the graph on the previous page, revenue sharing funds and sales tax receipts follow a pretty consistent trend line from 1985 to the present. The only years that deviated significantly from this trend line were the peak years of economic growth and the housing boom in the years 2004 through 2008, when sales tax revenue grew substantially due to sale of building materials. With the housing market back to normal, sales tax receipts and revenue sharing funds are expected to continue consistent, stable growth.
For total revenue sharing funds received by cities, AIC projects a 5 percent increase in state FY 2017 (July 1, 2016 through June 30, 2017) and a 4.5 percent increase in state FY 2018.
Because revenue sharing is allocated based on a city’s population and market value relative to all Idaho cities, growing cities will see more of an increase in revenue.
This year, there are both positive and negative things to report concerning revenue sharing. We will start with the bad news.
The state Division of Financial Management (DFM) reported that March 2017 is the third consecutive month that sales tax receipts fell short of the state’s projections. The shortfall was -1.4 percent in January, -2.6 percent in February and grew to -4.2 percent in March.
It is important to note that the state’s projection for sales tax revenue growth in FY 2017 was +5.9 percent, which was considerably higher than AIC’s projection of +5 percent. Despite the weakness in sales tax revenue it looks as though revenues should meet AIC’s projection for FY 2017.
56 At this point we do not know the cause of the growing shortfall, but DFM suggests that it could be related to severe winter weather that curtailed shopping, travel and construction activity, or it could be that pent-up demand for automobiles, appliances and other higher value items that built up during the economic downturn has been fully satisfied.
The good news is that the State of Idaho negotiated a sales tax collection agreement with online retailer Amazon that will begin April 1, 2017. There is no firm estimate of the additional revenue that will flow into revenue sharing, but it could be a 1.5 to 2 percent increase in total revenue sharing funds to cities. Because there is no firm estimate we have not included this additional revenue in AIC’s projection for FY 2017 or FY 2018.
It is important that city officials make an informed revenue projection: see Appendices P, Q, and R for AIC’s projection of your city’s FY 2018 revenue sharing distribution. AIC will send out updated projections as soon as the information is available.
57 Revenue Sharing — State Distribution
FY 1999 to FY 2018 (projected)
Revenue Sharing — County Distribution FY 1999 to FY 2018 (projected)
58 State Sales Tax Revenue Sharing: Understanding the Basics
For each dollar sale subject to state sales tax...
The state collects 6 cents in revenue...
...Approximately seven-tenths of a cent is distributed to local governments...
56.4% through the State Distribution
43.6% through the County Distribution
State Distribution — 56.4% County Distribution — 43.6%
28.2% Cities 28.2% Counties 35.9% Cities & Counties 7.7% Special Districts
State Distribution: the cities’ portion is allocated based on assessed market value (50%) and population (50%).
County Distribution: the base is distributed based on the fourth quarter 1999 distribution plus 5%. The excess is distributed 50% to cities and 50% to counties. The cities’ portion of the excess is distributed by population.
59 63-3638. Sales tax -- Distribution (excerpt).
(10) Eleven and five-tenths percent (11.5%) is continuously appropriated and shall be distributed to the revenue sharing account which is created in the state treasury, and the moneys in the revenue sharing account will be paid in installments each calendar quarter by the state tax commission as follows:
(a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the various cities as follows:
(i) Fifty percent (50%) of such amount shall be paid to the various cities, and each city shall be entitled to an amount in the proportion that the population of that city bears to the population of all cities within the state; and
(ii) Fifty percent (50%) of such amount shall be paid to the various cities, and each city shall be entitled to an amount in the proportion that the preceding year's market value for assessment purposes for that city bears to the preceding year's market value for assessment purposes for all cities within the state.
(b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the various counties as follows:
(i) One million three hundred twenty thousand dollars ($1,320,000) annually shall be distributed one forty-fourth (1/44) to each of the various counties; and
(ii) The balance of such amount shall be paid to the various counties, and each county shall be entitled to an amount in the proportion that the population of that county bears to the population of the state;
(c) Thirty-five and nine-tenths percent (35.9%) of the amount appropriated in this subsection shall be paid to the several counties for distribution to the cities and counties as follows:
(i) Each city and county which received a payment under the provisions of section 63-3638(e), Idaho Code, during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters.
(ii) If the dollar amount of money available under this subsection (10)(c) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each city's and county's payment shall be reduced proportionately.
60 (iii) If the dollar amount of money available under this subsection (10)(c) in any quarter exceeds the amount paid in the fourth quarter of calendar year 1999, each city and county shall be entitled to a proportionately increased payment, but such increase shall not exceed one hundred five percent (105%) of the total payment made in the fourth quarter of calendar year 1999.
(iv) If the dollar amount of money available under this subsection (10)(c) in any quarter exceeds one hundred five percent (105%) of the total payment made in the fourth quarter of calendar year 1999, any amount over and above such one hundred five percent (105%) shall be paid fifty percent (50%) to the various cities in the proportion that the population of the city bears to the population of all cities within the state, and fifty percent (50%) to the various counties in the proportion that the population of a county bears to the population of the state; and
(d) Seven and seven-tenths percent (7.7%) of the amount appropriated in this subsection shall be paid to the several counties for distribution to special purpose taxing districts as follows:
(i) Each such district which received a payment under the provisions of section 63-3638(e), Idaho Code, as such subsection existed immediately prior to July 1, 2000, during the fourth quarter of calendar year 1999, shall be entitled to a like amount during succeeding calendar quarters.
(ii) If the dollar amount of money available under this subsection (10)(d) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each special purpose taxing district's payment shall be reduced proportionately.
(iii) If the dollar amount of money available under this subsection (10)(d) in any quarter exceeds the amount distributed under paragraph (i) of this subsection (10)(d), each special purpose taxing district shall be entitled to a share of the excess based on the proportion each such district's current property tax budget bears to the sum of the current property tax budgets of all such districts in the state. The state tax commission shall calculate district current property tax budgets to include any unrecovered foregone amounts as determined under section 63-802(1)(e), Idaho Code. When a special purpose taxing district is situated in more than one (1) county, the state tax commission shall determine the portion attributable to the special purpose taxing district from each county in which it is situated.
61
(iv) If special purpose taxing districts are consolidated, the resulting district is entitled to a base amount equal to the sum of the base amounts which were received in the last calendar quarter by each district prior to the consolidation.
(v) If a special purpose taxing district is dissolved or disincorporated, the state tax commission shall continuously distribute to the board of county commissioners an amount equal to the last quarter's distribution prior to dissolution or disincorporation. The board of county commissioners shall determine any redistribution of moneys so received.
(vi) Taxing districts formed after January 1, 2001, are not entitled to a payment under the provisions of this subsection (10)(d).
(vii) For purposes of this subsection (10)(d), a special purpose taxing district is any taxing district which is not a city, a county or a school district.
62 Highway Distribution Account
History of the Highway Distribution Account
In 1984 the Idaho Legislature created the Highway Distribution Account for collection and distribution of revenues from vehicle registration fees, state fuel taxes, and other transportation-related fees, fines and forfeitures. The revenues were apportioned to the Idaho Transportation Department (ITD), the Idaho State Police (ISP), and local highway jurisdictions (cities, counties and highway districts).
The original distribution formula allocated 61 and two-thirds percent of the account revenues to ITD, 6 percent to ISP, and 32 and one-third percent to local highway jurisdictions. Of the local share, 30 percent was apportioned to cities and 70 percent to counties and highway districts. The cities’ portion was distributed on a per capita basis.
Funds received from the Highway Distribution Account are dedicated exclusively for the maintenance, construction and development of highways and bridges. A brief history of the Highway Distribution Account is provided below.
1988: The Legislature increased Highway Distribution Account revenues by raising fuel taxes by 3.5 cents per gallon. The Legislature also modified the distribution formula, lowering the amount received by ITD to 59.8 percent and increasing the local share to 34.2 percent.
1991: The Legislature increased fuel taxes by three cents per gallon and modified the distribution formula, increasing the local share to 35.77 percent, decreasing the ITD share to 58.83 percent and decreasing the ISP share to 5.40 percent.
1996: The Legislature raised fuel taxes by four cents per gallon and increased vehicle registration fees, and half of the new revenue was allocated to local highway jurisdictions.
1999: The Legislature eliminated the Restricted Highway Fund and revised the formula to its current distribution, increasing the local share to 38 percent, decreasing the ITD share to 57 percent, and decreasing the ISP share to 5 percent.
2009: Gov. C.L. “Butch” Otter argues forcefully for increasing transportation revenue, but the second longest legislative session in history ends without securing significant new revenue for the Highway Distribution Account. The Legislature does approve using $17.4 million in discretionary federal stimulus funds for local highway construction in addition to $23 million in federal stimulus funds allocated by the Idaho Transportation Board to local road construction. Several bills did pass to provide minor funding increases—however most of the new revenue was dedicated to ITD. The Legislature approves shifting funding for ISP from the Highway Distribution Account effective July 1, 2010. The 5 percent share for ISP would go to ITD and local highway jurisdictions
63 would remain at 38 percent. A legislative task force was set up to study alternative sources of funding for ISP. A Governor’s task force was created to examine transportation funding issues and report before the 2011 legislative session.
2010: Gov. Otter’s task force continues to examine the issue of transportation funding. No new highway revenue is secured. Following the recommendations of a legislative task force, the Legislature votes to delay shifting ISP from the Highway Distribution Account until July 1, 2011.
2011: The Governor’s task force reports that additional highway funding is needed, but must wait until the economy improves. The Legislature repeals the 2009 legislation to cut ISP out of the Highway Distribution Account; revenues will be allocated according to the formula in place prior to the 2009 legislative session.
2015: The Legislature approves House Bill 312, which provides $95.9 million annually in new revenue for state and local transportation funding. The bill increases the fuels tax by 7 cents per gallon, increases passenger vehicle registration fees by $21, increases truck registration fees by $25, and imposes new annual registration fees for electric vehicles ($140) and hybrid vehicles ($75). The new revenue is split 60 percent to ITD and 40 percent to local highway jurisdictions (ISP receives no new revenue from HB 312). Legislation is also passed (House Bill 138) to generate revenue from natural gas powered vehicles, which will increase Highway Distribution Account revenues by $375,000 annually.
2016: The Legislature approves House Bills 343 and 626, which fix an error in the 2015 transportation funding bill concerning the allocation of revenues from special fuels tax (diesel and natural gas) to local highway jurisdictions. Local highway jurisdictions will receive a one-time additional payment of $571,000, which will be paid out once in the July 2016 distribution that covers the months of April, May and June 2016.
2017: The Legislature repealed the $75 per year special registration fee for all- gasoline hybrid vehicles, which will reduce revenue to the Highway Distribution Account by approximately $1 million annually (House Bill 20). Also passed into law was an appropriation of $52 million in emergency funding for state and local road and bridge repair projects in counties where the Governor has declared a disaster (Senate Bill 1141). After strong support from local officials, the Legislature passed Senate Bill 1206 that: (1) authorizes up to $300 million in GARVEE bonds for I-84 from Nampa to Caldwell and other state projects; (2) reauthorizes the state surplus eliminator for two years with the revenue split 60 percent to ITD and 40 percent to local highway jurisdictions; and (3) dedicates 1 percent of state sales tax revenue to state transportation projects to enhance capacity and mitigate congestion. The surplus eliminator revenue will fund local
64 project grants administered by the Local Highway Technical Assistance Council to improve safety on roadways and pedestrian routes, enhance economic development, as well as repair bridges. It is anticipated that about $1.3 million will be available in surplus eliminator revenue in state FY 2017.
The Highway Distribution Account provides over $125 million to local highway jurisdictions annually. Revenues were stagnant for more than a decade preceding the passage of HB 312 in 2015 largely due to two factors:
Idaho’s fuel tax and vehicle registration fees were last increased in 1996. State fuel taxes are levied on a per gallon basis, so inflation substantially eroded the purchasing power of fuel tax revenue since the last increase; and
Fuel consumption is not increasing due to high fuel prices and more fuel efficient vehicles.
On an inflation-adjusted basis, Highway Distribution Account revenues to cities declined 30 percent from 1999 to 2015. The new revenue from House Bill 312―amounting to $11.5 million annually for cities, which represents a 31 percent increase―basically offsets the decline in purchasing power since the last revenue increase in 1996.
Total Highway Distribution Account revenues to cities increased 1.3 percent in FY 2013, .26 percent in FY 2014, 4.86 percent in FY 2015 and approximately 30 percent in FY 2016 as a result of the new revenue from HB 312. AIC projects a 1 percent increase in Highway Distribution Account revenue to cities in FY 2017. In FY 2018, AIC projects a 1 percent increase in Highway Distribution Account revenue to cities. Highway Distribution Account revenues are allocated solely on the basis of population, so growing cities will see their allocations increase.
See Appendix S for your city’s revenue history and projections for the Highway Distribution Account.
It is important to remember that the new revenue from HB 312 must be “used exclusively for road and bridge maintenance and replacement projects.” Local highway jurisdictions are prohibited from using the new revenue to build new roads, buy equipment, pay for transportation plans, etc. For that reason, the new revenue is broken out separately from the existing Highway Distribution Account revenues and cities need to account for the new revenue separately. Local highway jurisdictions are required to report how the new revenue is being used on the Annual Street Finance Report, and the Local Highway Technical Assistance Council is compiling that information to submit to the Legislature.
65 Revenues to Cities from Highway Dist. Account, FY 1999 to FY 2018 (projected)
40-701. Highway distribution account -- Apportionment.
(1) There is established in the state treasury an account known as the "Highway Distribution Account," to which shall be credited:
(a) Moneys as provided by sections 63-2412(1)(f)4. and 63- 2418(4), Idaho Code;
(b) All moneys collected by the department, their agents and vendors, and county assessors and sheriffs, under the provisions of title 49, Idaho Code, except as otherwise specifically provided for; and
(c) All other moneys as may be provided by law.
(2) The highway distribution account shall be apportioned as follows:
(a) Thirty-eight percent (38%) to local units of government as provided in section 40-709, Idaho Code;
(b) Fifty-seven percent (57%) to the state highway account established in section 40-702, Idaho Code; and
(c) Five percent (5%) to the law enforcement account, established in section 67-2914, Idaho Code. The state controller shall cause the remittance of the moneys apportioned to local units of government not later than
66 January 25, April 25, July 25 and October 25 of each year, and to the state highway account and the law enforcement account as the moneys become available to the highway distribution account.
(3) All new revenues generated by increases in registration fees and fees on electric and hybrid vehicles pursuant to the provisions of House Bill No. 312, as amended in the Senate, as amended in the Senate, during the first regular session of the sixty-third Idaho legislature, shall be apportioned as follows:
(a) Forty percent (40%) to local units of government as provided in section 40-709, Idaho Code; and
(b) Sixty percent (60%) to the state highway account established in section 40-702, Idaho Code.
(4) Interest earned on the investment of idle moneys in the highway distribution account shall be paid to the highway distribution account.
(5) All idle moneys in the dedicated highway trust or asset accounts or subaccounts established from highway user revenues, reimbursements, fees or permits shall be invested by the state treasurer in the same manner as provided under section 67-1210, Idaho Code, with respect to other surplus or idle moneys in the state treasury. Interest earned on the investments shall be returned to the various highway trust or asset accounts and subaccounts.
40-709. Apportionment of funds from highway distribution account to local units of government.
Commencing July 1, 1999, and each fiscal year thereafter, from the moneys appropriated from the highway distribution account to local units of government, three hundred twenty-six thousandths of one percent (0.326%) is appropriated to the local highway technical assistance council, and the balance of the appropriation shall be distributed as follows:
(1) Thirty percent (30%) shall be apportioned among incorporated and specially chartered cities, in the same proportion as the population of the incorporated or specially chartered city bears to the total population of all the incorporated or specially chartered cities as shown by the last regular or special federal census.
(2) The remainder shall be apportioned:
(a) Ten percent (10%) shall be divided equally among all counties of the state.
67 (b) Forty-five percent (45%) shall be divided among the counties of the state in the proportion that the amount collected from motor vehicle registrations in each county during the last calendar year bears to the total amount of those collections in all counties in the state.
(c) Forty-five percent (45%) shall be divided among the counties of the state in the proportion that the number of miles of improved highways in the county highway system of each county bears to the total number of miles of improved highways in the county highway systems of all counties in the state. The director is directed to certify to the state controller, on or before January 1 of each year, the number of miles of improved highways in each county.
(3) Moneys paid to counties with highway districts shall be further distributed by the state as follows:
(a) Ten percent (10%) shall be divided equally among the county, if the county maintains any highways, and the highway districts;
(b) Forty-five percent (45%) shall be divided among the county, if the county maintains any highways, and the highway districts of the county in the proportion that the amount collected from motor vehicle registrations in each area designated during the last calendar year bears to the total amount of those collections in the entire county;
(c) Forty-five percent (45%) shall be divided among the county, if the county maintains any highways, and the highway districts in the proportion that the number of miles of improved highways in the county and the highway districts bear to the total number of miles of improved highways in the entire county highway system.
(4) The state controller shall ascertain the sums set for the apportionment and remit to the local governments their share of the amount computed. The apportionment hereby made shall be remitted to the local governments not later than January 25, April 25, July 25, and October 25 of each year.
(5) Moneys paid to incorporated or specially chartered cities shall be expended by the governing bodies of those cities solely in the construction and maintenance of highways within their corporate limits and to meet the interest and sinking fund requirements for the current year on any unpaid bonds issued by those cities for highway and bridge purposes, or refunding bonds issued to take up those bonds.
(6) Each highway district receiving an apportionment from the highway distribution account shall apportion those funds as
68 follows: To the interest and sinking fund of the district, an amount as may be necessary to meet the interest and sinking fund requirements for that year on any unpaid bonds issued by that district, and any balance of those funds shall be used for highway and bridge maintenance and construction. Each district may expend all or any portion of the balance of those funds in the construction and maintenance of state highways within the district.
(7) No part of highway funds or any apportionment from it shall ever be used for any purposes other than those provided in this section and in section 40-709A, Idaho Code, except as specifically otherwise provided. At the end of any fiscal year an unexpended balance of highway funds shall be carried forward and retained and subsequently applied to the maintenance and construction of highways or the payment of bond interest and principal and sinking fund requirements.
69 Annual Street Finance Report—Idaho Code 40-708 and 40-207
Each city must complete an annual street finance report. The signed report must be mailed to the State Controller (P.O. Box 83720, Boise, ID 83720-0011) by December 31, and the report must also be published as a legal notice once in the official city newspaper between January 1-15. A sample report is provided in Appendix N.
The report must list funds received from local, state and federal sources, and expenditures for road, bridge and culvert construction, repair, maintenance, equipment, and administration. Cities can save publication costs by publishing only the portions of the report that pertain to the city. The State Controller is authorized to withhold Highway Distribution Account funds from cities that have not completed and submitted the report. Failure to comply with the provisions of Idaho Code 40-708 is a misdemeanor, carrying a potential fine of up to $500 and imprisonment for up to 90 days.
40-708. Policy of legislature on expenditures.
(1) It is the declared policy of the legislature that, except as otherwise provided, all highway-user revenues accruing to the state highway account be spent exclusively for the maintenance, construction and development of highways and bridges in the state highway system. By mutual cooperative written agreements, or in the event of emergencies or other unusual circumstances where the financial or general welfare of the people is concerned, two (2) or more units of government may, upon a showing of cause declared and entered upon the minutes of an official meeting of the board, the boards of county, highway district commissioners or the governing body of any cities involved, as the case may be, share jointly the costs of the maintenance, construction or development of highways and bridges in any state, county, district or city system.
(2) All moneys apportioned to the board, counties or highway districts, and cities from the proceeds from the imposition of tax on fuels and from any tax or fee for the registration or operation of motor vehicles for general highway construction and maintenance, bridge and culvert moneys, shall be accounted for as to the actual expenditure to the state controller, as dedicated funds by a certification of the governing unit receiving, budgeting and expending those dedicated funds. The certification shall list the actual funds received for the budgetary period in each category of dedicated funds and the actual expenditure of the used dedicated funds. Any balance of dedicated funds unexpended must be shown and accounted for as a beginning balance in the next regular budget. The certification shall be prepared by the director, county auditor or highway district treasurer or city clerk, and shall be signed by the elected county or highway district commissioners, mayor, council, or board members of the
70 respective reporting governmental unit. The certification shall be made by the 31st of December of each year for the preceding fiscal budget year, and shall be published once as a legal notice between January 1st and the 15th of January. Failure to make certification, failure to publish or the making of false statements in the certification shall subject the person so doing to the penalties prescribed in section 40-207, Idaho Code, or be used as the grounds for removal from office of the offending officials. The state controller is empowered to withhold the distribution of funds for noncompliance with the provisions of this section, but upon compliance shall authorize the distribution to be made.
(3) Moneys remaining unexpended in dedicated funds shall not be budgeted and expended for uses other than the limits of the dedicated fund.
(4) Highway districts may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year sufficient to achieve or maintain highway district operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves.
40-207. Violations -- Penalties.
Any person who shall violate or aid in the violation of any of the provisions of this title, unless a different penalty is prescribed by law, shall be guilty of a misdemeanor, and upon conviction thereof be punished by a fine of not more than five hundred dollars ($500), or imprisonment for a period not to exceed ninety (90) days, or by both such fine and imprisonment. All fines collected for violations of the provisions of this title shall be paid into the highway distribution account established in section 40-701, Idaho Code.
71 State Liquor Account
Distribution of the State Liquor Account—Idaho Code 23-404
Idaho is one of 17 states where the sale of liquor is controlled by the state. The Idaho Liquor Division (formerly the Idaho Liquor Dispensary) was established in 1935 in the wake of Prohibition to provide the state with control over the distribution and sale of distilled spirits.
All liquor sold in the state of Idaho comes through the division’s warehouse in Boise, which typically contains about 200,000 cases valued at nearly $15 million. After visiting the warehouse, the liquor is shipped to 173 retail outlets throughout the state: 66 of which are state-owned and operated, along with 107 private "contract" stores. These stores sell liquor to individuals, as well as bars and restaurants licensed to sell liquor by the drink. All products are priced uniformly throughout the state.
The proceeds of the Liquor Division are distributed through the State Liquor Account to the state, cities and counties. These are general fund revenues unless the city chooses to dedicate the revenues to a particular use.
The distribution formula for State Liquor Account revenues is explained below.
First, liquor account revenues are used to cover the operating expenses of the Liquor Division.
Excess revenues are then split between the state (50 percent) and cities and counties (50 percent).
The state portion is allocated to:
Substance abuse treatment—$2.08 million,
Public school income fund—$1.2 million,
Drug, mental health, and family court services fund—$4.09 million,
Cooperative welfare account—$650,000,
Court supervision fund—$440,000,
Community colleges—$600,000, and
The remaining revenues—amounting to $26.8 million in FY 2016—are allocated to the state general fund.
72 The local government share is split 60 percent to cities, 40 percent to counties. Ninety percent of the cities’ share is allocated to cities with liquor stores on the basis of the city’s share of statewide liquor sales. The remaining 10 percent is distributed to cities without liquor stores or distribution stations in proportion to the city’s share of the population of all cities throughout the state without a liquor store within their limits. There is a hold harmless provision that guarantees cities will receive their base, established in the 1981 fiscal year.
Liquor Account revenue has grown consistently in recent years, although the state has benefitted from most of the growth as a result of a change in the distribution formula.
Understanding the local dynamics that impact liquor sales is important when trying to project liquor revenue. For example, many Washington state residents have been flocking to liquor stores in Idaho border communities to escape the higher prices resulting from implementation of a statewide ballot initiative privatizing liquor sales in Washington.
In some areas of the state, Sunday sales have increased revenue. Thirty-two counties have authorized liquor stores to be open on Sunday, including:
Ada, Adams, Bannock, Benewah, Blaine, Boise, Bonner, Boundary, Camas, Canyon, Clark, Clearwater, Custer, Elmore, Gem, Gooding, Idaho, Jerome, Kootenai, Latah, Lemhi, Lewis, Lincoln, Nez Perce, Owyhee, Payette, Power, Shoshone, Teton, Twin Falls, Valley and Washington.
AIC does not project State Liquor Account revenues—we recommend that city officials use the revenue history in Appendix T to formulate their own projections.
State Liquor Funds Received by Cities, FY 1999 to FY 2016
73
74 State Liquor Account
The state liquor account includes all revenues derived from liquor sales, excise taxes, licenses, permits, fees, profits on sales, sales of equipment and supplies, and all other moneys accruing or received under Idaho law.
Distribution of Funds
First, the account pays the operating expenses of the state Liquor Division.
Then, 50% is allocated to the state, specifically: the substance abuse treatment account ($2.08 million); the community college account ($600,000); the public school income fund ($1.2 million); the cooperative welfare account ($650,000); the drug, mental health, and family court services fund ($4.09 million); the court supervision fund ($440,000); and the remainder ($26.8 million) going to the state general fund.
The remaining 50% is split between cities (60%) and counties (40%).
The cities’ portion is allocated as follows:
90% is distributed to cities with liquor stores or distribution stations within city limits, according to the city’s proportionate share of statewide liquor sales.
10% is distributed to cities without liquor stores or distribution stations in proportion to the city’s share of the population of all cities throughout the state without a liquor store or distribution station within their limits.
Each city is guaranteed to receive the amount distributed by the state liquor account during FY 1981.
75 23-404. Distribution of moneys in liquor account.
(1) The moneys received into the liquor account shall be transferred or appropriated as follows:
(a) An amount of money equal to the actual cost of purchase of alcoholic liquor and payment of expenses of administration and operation of the division, as determined by the director and certified quarterly to the state controller, shall be transferred back to the division; provided, that the amount so transferred back for administration and operation of the division shall not exceed the amount authorized to be expended by regular appropriation authorization.
(b) From fiscal year 2006 through fiscal year 2009, forty percent (40%) of the balance remaining after transferring the amounts authorized by paragraph (a) of this subsection shall be transferred or appropriated pursuant to this paragraph (b). Beginning in fiscal year 2010 the percentage transferred pursuant to this paragraph (b) shall increase to forty-two percent (42%) with an increase of two percent (2%) for each subsequent fiscal year thereafter until fiscal year 2014 when such percentage shall be fifty percent (50%).
(i) For fiscal year 2006 and through fiscal year 2009, one million eight hundred thousand dollars ($1,800,000) shall be appropriated and paid to the cities and counties as set forth in paragraphs (c)(i) and (c)(ii) of this subsection;
(ii) Two million eighty thousand dollars ($2,080,000) shall be transferred annually to the substance abuse treatment fund, that is created in section 23-408, Idaho Code;
(iii) Six hundred thousand dollars ($600,000) shall be transferred annually to the state community college account, created in section 33-2139, Idaho Code;
(iv) One million two hundred thousand dollars ($1,200,000) shall be transferred annually to the public school income fund, as defined in section 33-903, Idaho Code;
(v) Six hundred fifty thousand dollars ($650,000) shall be transferred annually to the cooperative welfare account in the dedicated fund;
(vi) Six hundred eighty thousand dollars ($680,000) shall be transferred annually to the drug court, mental health court and family court services fund;
76 (vii) Four hundred forty thousand dollars ($440,000) shall be transferred annually to the drug and mental health court supervision fund that is created in section 23-409, Idaho Code; and
(viii) The balance shall be transferred to the general fund.
(c) The remainder of the moneys received in the liquor account shall be appropriated and paid as follows:
(i) Forty percent (40%) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to and shall be paid to the several counties. Each county shall be entitled to an amount in the proportion that liquor sales through the division in that county during the state's previous fiscal year bear to total liquor sales through the division in the state during the state's previous fiscal year, except that no county shall be entitled to an amount less than that county received in distributions from the liquor account during the state's fiscal year 1981.
(ii) Sixty percent (60%) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to and shall be paid to the several cities as follows:
1. Ninety percent (90%) of the amount appropriated to the cities shall be distributed to those cities that have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that liquor sales through the division in that city during the state's previous fiscal year bear to total liquor sales through the division in the state during the state's previous fiscal year, except that no city shall be entitled to an amount less than that city received in distributions from the liquor account during the state's fiscal year 1981;
2. Ten percent (10%) of the amount appropriated to the cities shall be distributed to those cities that do not have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that that city's population bears to the population of all cities in the state that do not have a liquor store or distribution station located within the corporate limits of the city, except that no city shall be entitled to an amount less than that city
77 received in distributions from the liquor account during the state's fiscal year 1981.
(2) All transfers and distributions shall be made periodically, but not less frequently than quarterly but, the apportionments made to any county or city, that may during the succeeding three (3) year period be found to have been in error either of computation or transmittal, shall be corrected during the fiscal year of discovery by a reduction of apportionments in the case of over-apportionment or by an increase of apportionments in the case of under-apportionment. The decision of the director on entitlements of counties and cities shall be final, and shall not be subject to judicial review.
78 Glossary of Budgeting and Finance Terms
1 Percent Initiative (tax). A property tax limitation initiative brought to a statewide vote in 1978, 1992 and 1996. Idaho voters approved the original initiative in 1978, but defeated the others. The initiative aimed to restrict aggregate property taxes to no more than 1 percent of taxable market value for a particular property. The 1978 initiative was drastically amended by the Idaho Legislature and never fully went into effect—however, lawmakers did impose strict property tax limits on local governments including a 5 percent cap on property tax budget increases which was in place from 1980 to 1991.
3-legged stool (tax). Shorthand commonly used to describe Idaho’s state and local government tax structure, which has fairly equal reliance on three major revenue sources: sales, income and property taxes.
3 Percent Cap (tax). The law that limits increases in local government property tax levies to 3 percent over the highest levy of the preceding three years, plus growth factors for new construction and annexation. The 3 Percent Cap does not restrict voter approved bonds or levies. The law was sponsored by Governor Phil Batt and was passed by the 1995 Idaho Legislature.
Accrual (finance). A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows.
Ad valorem (tax). Formal term for property tax; literally, “according to value.” It is a tax on the value of real property (land, buildings and any fixtures attached to buildings) and personal property (equipment, furniture, etc., not attached to real property).
Agency Funds (finance). One of four types of fiduciary funds. Agency funds are used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments.
Agricultural Exemption (tax). Also known as the “speculative value exemption.” The exemption provides that the value of agricultural land for development is exempt for purposes of determining its taxable market value. The policy rationale for the exemption is that it encourages preservation of agricultural land.
Annexation (tax). Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest levy of the prior three years, plus growth factors for annexation and new construction. The amount of the levy for annexation is determined by applying the prior year’s nonexempt levy rate to the value of properties annexed to the city during the previous calendar year. The values are obtained from the county assessor and the state tax commission (for operating property).
79 Appropriation Ordinance (finance). The appropriation ordinance is approved by the city council and provides the legal authority for expenditure of city funds up to the specified amount for each fund or department during the upcoming fiscal year.
Assessed Market Value (tax). In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. Assessed market value is the full market value determined by the county assessor (or the state Tax Commission, in the case of operating property). Taxable market value is the assessed market value less any applicable exemptions, such as the homeowner’s, agricultural or personal property exemption.
Assessment (tax). In Idaho, property is assessed at full market value using comparable sales or construction cost data. Every parcel within the county is reassessed on a scheduled basis, usually every five years. In years when a property is not reassessed its value is adjusted according to a formula to reflect current market conditions.
Assessment Ratio (tax). Some states have assessment ratios, whereby properties are assessed at a certain percentage of market value. Since 1982, Idaho properties have been assessed at 100 percent of their current market value.
Assessor, County (government). The county official charged with assessment of all real and personal property in the county (except operating property), which forms the basis for property tax levies by local governments.
Assets (finance). Property that has monetary value.
Audit (finance). An examination of an entity’s accounting system, review of its authority to carry out activities, the presence of adequate controls against fraud and misuse of public funds, and “to attest to the fairness of management’s assertion in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities.”
Balanced Budget (finance). All governmental entities in Idaho are required to adopt a balanced budget. They succeed when planned (budgeted) expenditures and revenues match. The term is often misunderstood, because it doesn’t necessarily require that the books balance at $0 when the fiscal year ends. It simply means that the state or local government cannot plan to run a deficit during the fiscal year. Options such as holdbacks, spending reserves and borrowing exist to prevent governments from going in the red.
Balanced Tax Structure (tax). Idaho has one of the nation’s most “balanced” tax structures, which means that it has thoroughly hedged its bets, spreading the tax load primarily around income, property and sales taxes. In good times, the elasticity of income and sales taxes allow for budget expansion; in bad times, property tax revenues provide some stability. States that lack one or more of these basic types of taxes (such as
80 Oregon, which does not have a sales tax, or Washington, which does not have an income tax) are said to have unbalanced tax structures. See 3-legged stool.
Base Budget (finance). The expenditure and revenue base budget reflects ongoing costs and revenues for services that are reasonably anticipated to be provided in the future. One-time costs and revenues do not generally become part of the base budget. New ongoing commitments (such as additional facilities to maintain or new personnel to support added services) and new ongoing funding sources become part of the base and therefore their impact on future budgets must be considered.
Basis of Accounting (finance). The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (when the transactions or events take place) or on a cash basis (when cash is received or paid).
Biennial Budgeting (finance). Some cities, notably Boise, utilize two-year (biennial) budgets. The process avoids the need for extensive budget preparation every year and improves productivity. Idaho statute requires cities to adopt annual budgets—therefore, every year the city must go through the process of approving the tentative budget, advertising and holding the budget hearing and adopting the appropriations ordinance. However, additional budget development work is largely eliminated for the second year of the two-year budget.
Bond (finance). A written promise, generally under seal, to pay a specified sum of money, called the par value or principal, at a specified date or dates in the future (the “date of maturity”) together with periodic interest at a specified rate. There are two major types of bonds. General obligation bonds commit the full faith and credit of the entity to repay the bonds. Given this level of commitment interest rates are relatively low and are tax exempt for public purposes. Revenue bonds are paid off with revenue generated by the facility financed by the bonds (as in the case of an airport, civic center or sewer project). Both types of borrowing are addressed in Article VIII, Section 3 of the Idaho Constitution. General obligation bonds require two-thirds voter approval and typically are redeemed out of a special property tax levy dedicated for that purpose. Revenue bonds for water, sewer and electrical facilities require simple majority voter approval—revenue bonds to finance airport facilities do not require voter approval. Once bonds are approved, some entities issue bond anticipation notes to begin the up-front cash flow for the project—the notes are repaid when the bonds are sold. Cities, counties and some special districts can also issue local improvement district bonds, which do not require an election.
Bond Counsel (finance). These advisers to local governments issuing bonds examine the legal authority of the entity to issue the obligation, the validity of the obligation, source of funds, and whether interest is tax-exempt for the bondholder. Potential bondholders rely heavily on the bond counsel opinion.
81 Bond Rating (finance). The rating established by a rating company (such as Fitch, Moody's or Standard & Poor’s) that assesses a city’s financial stability, resources and capacity to repay the issued debt by evaluating the organization’s administrative management, financial management, debt load and local economy.
Budget (finance). Idaho Code provides a budget adoption process that all cities must follow each year. The council approves a tentative budget, which sets a ceiling on aggregate expenditures and the city’s property tax levy. Following a public hearing, the city approves the appropriation ordinance for the upcoming fiscal year, which provides the legal authority for expenditure of city funds up to the specified amount for each fund or department.
Budget Cycle (finance). Related to, but not the same as, the fiscal year. A budget cycle refers to the planning, proposal, public hearing and adoption schedule public entities use in developing their budgets.
Budget Hearing (finance). The council must hold a public hearing on the budget and legal notice must be published twice in the official city newspaper at least seven days apart. The hearing must occur prior to the city’s certification of its property tax levy to the county commissioners (which must happen by the Thursday preceding the second Monday in September). The notice of public hearing must include: the date, time and place of the budget hearing; the proposed expenditures and revenues by fund or department for the upcoming fiscal year, the budgeted revenues and expenditures for the current fiscal year, and actual revenues and expenditures from the prior fiscal year; and the estimated property tax and non-property tax revenues for the upcoming fiscal year. At the hearing, any interested person may testify concerning the proposed budget.
Budget Transfer (finance). Occurs when a governmental entity moves money from one fund (spending category) to another. Unlike private businesses, most governments operate with many different types of funds that can be used only in specific ways. Cities are prohibited from transferring revenues from certain dedicated funds, e.g. bond redemption, capital improvement or street funds, where revenues are restricted to specified purposes.
Capital Budget (finance). The plan for future construction, repair, rehabilitation, renovation or purchase of capital facilities. The capital budget is based on a capital improvement plan, which is a multiyear (typically 5-year) plan for capital projects. Because capital projects often extend beyond the fiscal year, the city either appropriates the entire project cost in the initial fiscal year or identifies annual phases, which may be approved in future years if funding is available.
Capital Expenditures (finance). Purchases of facilities and equipment with a life cycle of more than 1 year, which cost more than a specified dollar amount.
82 Capital Improvement Plan (finance, government). A long-term plan for construction, repair, rehabilitation, renovation or purchase of capital assets having a useful life of more than 5 years. These activities may be planned for years ahead because of their cost and the need to juggle debt. Capital improvement plans identify the necessary improvements over a 5-year period; the timing of construction, repair or purchase; and the revenue sources to support the plan. CIPs assist local government officials in making basic decisions about the rate and direction of growth in their communities.
Cash Flow (finance). A way to look at how revenues are received and the coordination required to deal with revenues that ebb and flow during different times of the fiscal year. For example, cities begin their fiscal year on the first day of October, but the vast majority of property tax revenue is received in January and July. Governments deal with this by carrying over revenues from the previous fiscal year or using tax anticipation notes, registered warrants, or some other short-term borrowing.
Centrally-Assessed Property (tax). Most property is assessed by county assessors, but property of utilities and railroads is “centrally-assessed” by the Idaho Tax Commission.
Certification of Property Tax Levy (tax). The council is required to certify the property tax levy (in dollars) to the county commissioners no later than the Thursday prior to the second Monday in September (unless granted an extension by the county commissioners, not to exceed seven working days). The certification must include taxes levied for payment of bonds and any special levies.
Circuit Breaker (tax). Also known as the Property Tax Reduction Program, this reduces property taxes on primary residences for homeowners who are low income, elderly, disabled, children, widow(ers), and the blind. The amount of relief is tied to income and applicants must make an annual application. Local governments are reimbursed through a state appropriation for lost revenues.
COLA (Cost of Living Allowance) (acronym, finance). In governmental budgeting this usually refers to increases in employee pay and benefits to reflect the rising cost of living.
Community Development Block Grant (finance). A federal grant program under the U.S. Dept. of Housing & Urban Development, which provides funding for infrastructure and public facilities, rehabilitation of blighted urban areas, economic development and job creation, and other activities that benefit low to moderate income people. Principal cities of metropolitan statistical areas and other cities with populations of at least 50,000 receive “entitlement” funds allocated according to a formula that takes into account the local poverty level, population, housing overcrowding, age of housing and population growth compared to other metropolitan areas. Smaller cities are able to apply for grant funds on a competitive basis.
83 Comprehensive Annual Financial Report (CAFR) (finance). The CAFR is the city’s annual financial statement to its citizens outlining the financial health of the city. The report includes results of the completed fiscal year operations and the status of all city funds and account groups. It also includes a disclosure of the city’s compliance with generally accepted accounting principles and governmental accounting and financial reporting standards as promulgated by the Governmental Accounting Standards Board.
Comprehensive Plan (planning). A long term planning document used to guide the growth and development of a community. The plan is the result of public input, study and analysis of existing physical, economic, environmental and social conditions and a projection of expected future conditions. Idaho’s Local Land Use Planning Act spells out specific elements that must be addressed in the comprehensive plan, including property rights, population, schools, economic development, land use, natural resources, hazardous areas, infrastructure and public services, transportation, recreation, housing, community design, implementation, etc. The plan serves as a guide for making land use changes, preparing implementing ordinances (including zoning and subdivision ordinances), and developing the capital improvement plan.
Debt (finance). There are various types of indebtedness, short and long-term. The state and local governments are legally prohibited from deficit spending. They must adopt a balanced budget (a constitutional requirement for the state, and statutory for local governments). Certain types of indebtedness are permitted, including voter-approved general obligation bonds repaid with a special property tax levy, and revenue bonds that are repaid through revenues generated by the new public facility.
Debt Service (finance). The annual payments that are required to support debt issues including interest and principal payments.
Debt Service Fund (finance). Governmental fund type used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest.
Dedicated Fund (finance). Dedicated funds are established to ensure that revenues are used for specific purposes, usually defined by state law or local policy.
Deficit (finance). In public finance, when spending exceeds revenues.
Delinquency (tax). There is a statutory procedure for the handling of property tax delinquencies. Taxpayers have three years to pay off their property tax bill plus interest before the property is taken by the county in a tax deed. Local governments have varied policies on dealing with delinquent utility bills, such as termination of services, penalties, and interest.
Effective Tax Rate (tax). The tax base of each property taxpayer is the taxable value after exemptions are applied. The effective tax rate is the actual tax divided by the tax base.
84 Elasticity (tax). The sensitivity of tax collections to changes in income and the economy. An “elastic” tax grows and shrinks in relation to economic growth and decline (the sales tax is an elastic tax). An “inelastic” tax is stable and does not fluctuate with the economy (property taxes are relatively inelastic).
Encumbrance (finance). Involves a commitment to spend, such as a purchase order or a contract. An encumbrance reserves part of the current year’s budgeted amount and is released when the amount reserved is paid, which sometimes occurs in the next fiscal year.
Enterprise Funds (finance). Public services that are self-supporting through user fees, most commonly water, sewer, and sanitation services.
Equalization (tax). Boards of county commissioners meet as boards of equalization to equalize assessments and act on appeals and claims for property tax exemptions. Once the equalization process is complete, the rolls are transmitted to the county auditor who prepares an abstract of all real and personal property to be submitted to the Idaho Tax Commission, which further reviews and equalizes all values.
Exemption (tax). Property tax exemptions include the homeowner’s exemption, speculative value of agricultural land, business inventory, livestock, business personal property, certain intangibles, and household goods. The circuit breaker is not an exemption—the state replaces lost revenues to local governments. There are also sales and income tax exemptions.
Expenditure (finance). The spending of public funds by a city official, authorized by the appropriations ordinance.
Expenditure Forecast (finance). A prediction by a government budgeting official of how much the agency is expected to spend over a period of time.
Fee (finance). A payment charged by a local government for a service provided to a specific consumer. Fees constitute a growing portion of state and local budgets. The most commonly charged fees are for water and sewer service, recreation, building permits, dog licenses, etc. Public notice and hearing are required if new fees are established or existing fees are increased more than 5 percent. It is important to understand the distinction between a fee (which must be directly related to the cost of providing a specific service) versus a tax (a forced contribution for government services provided to the population at large). Taxes imposed by local governments must be specifically authorized by state law.
Fiduciary Funds (finance). Funds used to report assets held in a trustee or agency capacity for others and which cannot be used to support the government’s own programs. The fiduciary fund category includes pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds.
85 Fiscal Year (finance). The fiscal year for cities runs October 1 through September 30, which is the same for Idaho counties and the federal government. The state fiscal year runs July 1 through June 30. The fiscal year for cities and counties was changed in 1977—prior to that time, cities and counties budgeted by the calendar year.
Foregone Revenue (tax). When a city levies less than the maximum amount of property taxes as allowed under the 3 Percent Cap, the foregone revenue accumulates and can be included in the tax levy in subsequent years. The procedure for levying for foregone revenue includes council adoption of a resolution indicating intent to levy for foregone revenue, the amount of foregone revenue to be levied, and the purpose for which the foregone revenue will be used. The city then publishes notice and holds a public hearing, which can be done in conjunction with the annual budget publication and hearing.
Franchise Fees (utility). Utilities are charged a fee as part of being granted a franchise for use of the public right-of-way. Examples of services with franchise agreements include electricity, natural gas, cable television, etc.
Full-Time Equivalents (finance). Personnel resources are budgeted by position (which may be full-time or part-time). Positions are identified by their equivalence to a full-time position.
Fund (finance). An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities that are segregated for the purpose of carrying on specific activities or attaining certain objectives.
Fund Balance (finance). Funds remaining at the end of the fiscal year that are carried over into the new fiscal year.
Fund Classifications (finance). The three categories used to classify various types of funds: governmental, proprietary, and fiduciary.
Fund Type (finance). One of 11 classifications into which all individual funds can be categorized. Governmental fund types include the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Proprietary fund types include enterprise funds and internal service funds. Fiduciary fund types include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds.
General Fund (finance). This fund includes revenues that may be spent on a wide variety of governmental purposes, typically including administration, law enforcement, fire protection, planning and zoning, building, code enforcement, parks, etc. The Government Finance Officers Association definition: “The fund used to account for all financial resources, except those required to be accounted for in another fund.”
86 General Obligation Bond (finance). These bonds commit the full faith and credit of the government entity and are repaid by a special property tax levy. General obligation bonds must receive two-thirds supermajority voter approval and are used for major public facilities such as schools, city halls, jails and libraries.
General Revenue Sharing (finance). One of the most popular federal programs among local officials, general revenue sharing was established in 1972. Few strings were attached to these federal moneys, which could be used for almost any lawful purpose. Some local governments used the money almost exclusively for capital outlay, while others relied heavily on the revenue for operating expenses. When the program ended in September 1986, local governments faced the difficult choice of increasing taxes or cutting programs. The Idaho Legislature responded in 1987 by providing additional state sales tax revenue sharing to cities and counties.
Hardship Exemption (tax). County commissioners acting as a board of equalization may exempt a petitioner from property tax if a taxpayer can make the case that paying the tax would cause an undue hardship. Each applicant must apply on or before June 20 annually. The taxpayer also has to document their financial condition.
Highway Distribution Account (finance). The Highway Distribution Account receives revenue from vehicle registration fees, state fuel taxes and various transportation-related fees. The revenue is allocated to the Idaho Transportation Department, Idaho State Police and local highway jurisdictions. Constitutional and statutory provisions require these revenues be used for construction, maintenance and repair of streets and bridges.
Hold Harmless (legal). Proposals for reallocating state shared revenues typically include a “hold harmless” provision intended to ensure that no governmental entity receives less than they receive under the current formula, assuming there is no sharp reduction in total revenues or in the total distribution.
Homeowner’s Exemption (tax). The homeowner’s property tax exemption was originally passed by voter initiative in 1982. The exemption covers owner-occupied primary residences with up to one acre of land, exempting 50 percent of the value or $100,000, whichever is less.
ICRMP (Idaho Counties Risk Management Program) (acronym). ICRMP provides property and casualty insurance to over 600 cities, counties, special districts and other local government entities throughout Idaho. Started by the Idaho Association of Counties in 1985, it is now an independent public entity operated by a board of directors comprised of local government officials.
Impact Fee (finance). Proportionate sharing of the impact of new development on off- site improvements (streets, parks, police and fire stations, etc.). Impact fees are authorized under the Idaho Development Impact Fee Act. Cities, counties, and countywide highway districts may utilize the authority, but not school districts. The
87 adoption of impact fees requires an extensive capital improvement planning process to identify necessary projects eligible for impact fee funding.
Incentive Reallocation (finance). A key budget policy for encouraging efficiency in city departments. At year-end, a part of department savings is returned to the department for discretionary use. The uses are generally for productivity tools and other improvements.
Inflationary Increase (government). In governmental budgeting, this refers to a built-in increase in budget levels to account for rising costs and prices.
Infrastructure (government). The term has many dimensions, typically referring to the physical structures necessary to sustain a population base, such as bridges, roads, water and sewer, city halls and police and fire stations. The technical definition reads as follows: “Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets.”
Inventory Replacement (tax). Refers to the property tax on business inventories, which was repealed when the state sales tax was instituted in the mid-1960s. The business inventory replacement program allocates a portion of state sales tax revenue to most non- school taxing districts to reimburse them for the loss of these property tax revenues.
Judicial Confirmation (finance). Local governments in Idaho cannot incur debt beyond the fiscal year without a vote of the people, except for “ordinary and necessary expenses.” Idaho statute allows government entities to seek prior approval from a judge confirming that a proposed expenditure is an ordinary and necessary expense.
Levy (tax). A property tax, expressed as a rate or percent of value of the property.
Levy Limit (tax). Restriction on the tax rate for particular funds authorized to levy property taxes. For example, the maximum levy rate to support city cemeteries is 0.0004. Levy limits work alongside, but independently of, the 3 Percent Cap on property tax revenues.
Liabilities (finance). Debt or other legal obligation arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. The term does not include encumbrances.
LID (Local Improvement District) (acronym, government). Areas in a city or county set up for financing of improvements that typically benefit property owners in a specific area (often for streets, curb and gutter, sidewalks, etc.). LIDs are created upon initiation of a petition from property owners or by resolution of the governing board. Local improvement districts levy assessments on property owners within the district in relation to the benefits derived from the improvements. LIDs may issue bonds and there is no requirement for a popular vote. Detailed procedures are set out in Idaho Code Title 50, Chapter 17 for operation of these districts.
88 Line-Item Budgeting (finance). Traditional, widely used budget format emphasizing budget control. The focus is on specific spending items that are included in a long laundry list. This format is mostly used in smaller jurisdictions. Larger entities frequently utilize more of a performance or program budgeting format. The line-item format works well for discussions of budgetary control, but not for resolving the broader questions of program priorities or effectiveness.
Line-Item (finance). An individual expenditure within the budget.
Local Government Investment Pool (finance). This program is administered by the State Treasurer’s office. Local entities may invest by passing a resolution. By pooling their money local governments get the advantage of volume and more professional investment expertise. Money in this pool can be invested only in specified types of financial “paper.” Money can be fairly easily withdrawn.
Major Fund (finance). A governmental fund or enterprise fund reported as a separate column in the basic fund financial statements. The general fund is always a major fund. Otherwise, major funds are funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of the corresponding total for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the same item. Any other governmental or enterprise fund may be reported as a major fund if the government’s officials believe that fund is particularly important to financial statement users.
Minimum Wage (personnel). Idaho law provides that the state conforms to the federal minimum wage, which is $7.25 per hour effective July 24, 2009. There are exceptions and special conditions.
Modified Accrual (finance). Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.
Net General Obligation Debt (finance). General obligation debt reduced by amounts being paid with other than general resources (e.g., general obligation debt associated with proprietary funds and special assessment debt) as well as amounts available in sinking funds for debt repayment.
New Construction (finance). Cities are allowed to increase the property tax portion of their budgets up to 3 percent over the highest amount of the prior three years, plus growth factors for annexation and new construction. The values for new construction are determined by the county assessor, who is required to prepare a new construction roll. The values for new construction are certified by the county by the first Monday in June and are finalized the first Monday in August. The levy for new construction is
89 determined by applying the prior year’s nonexempt levy rate to the value of new construction in the city.
Object of Expenditure (finance). Expenditure classifications within each organizational unit (department). Objects of expenditure are used to classify the numerous line-items in the budget and include: salaries and wages, fringe benefits, professional services, travel and transportation, utilities, office supplies, industrial supplies, buildings and improvements, and furnishings and equipment.
Occupancy Tax (tax). Taxes assessed for new properties, which are prorated for the portion of the year that the property is occupied. Because the tax is prorated it is less than the full fair market value of the property.
One-Time Money (finance). Revenues that are the result of an unusual or singular occurrence and are not expected to recur in future years. Prudent budgeting dictates that such revenues be spent on one-time costs, such as purchase of equipment or new building construction, rather than ongoing programs or costs (such as salaries for permanent employees) that would need funding in future years.
Operating Budget (finance). The operating budget finances the day-to-day, current operations of government over the fiscal year. This is in contrast to the capital budget, which funds long-term projects on a multi-year basis.
Operating Property (tax). Most property is assessed by county assessors, but operating property owned by businesses such as utilities and railroads is centrally assessed by the Idaho Tax Commission. The money collected is then passed out in the counties where the centrally assessed property is located. Some of Idaho’s strange county boundaries (such as the mostly unpopulated southeast dogleg of Blaine County) can be attributed to the attempt to be sure railroad properties were included within as many counties as possible.
Ordinary and Necessary Expense (finance). Article VIII, Section 3 of the Idaho Constitution requires voter approval of multi-year debt or liabilities with the exception of “ordinary and necessary expenses authorized by the general laws of the state.” Ordinary and necessary expenses may go through the process of judicial confirmation to ensure they meet the necessary criteria.
Organizational Unit (finance). Each major department in the government is classified (for budgeting purposes) as an organizational unit. Organizational units for cities would include: administration, police, fire, water, sewer, etc.
Overlapping Debt (finance). Proportionate share that property within a government must bear of the debts of other local governments located wholly or in part within the geographic boundaries of the reporting government. Except for special assessment debt, the amount of debt of each unit applicable to the reporting unit is arrived at by (1) determining what percentage of the total assessed value of the overlapping jurisdiction
90 lies within the limits of the reporting unit, and (2) applying this percentage to the total debt of the overlapping jurisdiction. Special assessment debt is allocated on the basis of the ratio of assessments receivable in each jurisdiction, which will be used wholly or in part to pay off the debt, to total assessments receivable, which will be used wholly or in part for this purpose.
Own Source Revenue (finance). Term often used in U.S. Census Reports to compare locally raised revenue with state or federal aid. Own source revenue includes taxes, fees, service charges, etc.
Performance Budgeting (finance). A budgeting format that focuses on efficiency. Performance measurements (such as dollar amount per lane-mile of road paved) are used as the basis for budgeting and comparing efficiency in service delivery with other jurisdictions. The criticism of this format is that efficiency is emphasized almost to the exclusion of effectiveness considerations. Decision makers understand how many miles of roads are being paved, but this format does not encourage discussion of effectiveness: which roads should be paved or should paving roads have priority over other services?
Performance Measures (government). Specific, quantitative measures of work performed within a service unit or department, or results obtained through a program or activity. Performance measures include: output (activity or work units completed—i.e. number of lane-miles of streets swept); efficiency (rates of output to resources used—i.e. number of utility bills processed per hour); and outcomes and effectiveness (impact on customers—i.e. citizen ratings of city services).
PERSI (Public Employee Retirement System of Idaho) (acronym, personnel). PERSI handles the massive retirement fund for employees of the state and many local governments, including all school districts. Its governing board, which meets monthly and oversees investment of the fund, is appointed by the governor.
Personal Property (tax). For tax purposes, this term has a broad meaning which includes everything that is “not fastened to the earth, or screwed, bolted or welded to the wall or floor” (according to the Idaho Association of Counties County Handbook.) Also includes buildings on public lands.
Program Budgeting (finance). A method of budgeting that treats the budget as a planning document, giving a clearer overview of the overall purposes to which the money will be put than the more control-oriented line-item format. By allocating funds on a program basis, elected officials can compare and prioritize programs.
Progressive Tax (tax). A tax whose burden increases as the taxpayer’s income increases, based on “an ability to pay” principle. Under it, in theory, higher income taxpayers pay more; lower incomes pay less. The model for this tax is the progressive income tax.
91 Property Taxes (tax). Also referred to as ad valorem (“according to value”) taxes, property taxes comprise the most important revenue source for local governments. Property taxes are levied on real and personal property. Increases in the property tax portion of a city’s budget are limited to 3 percent over the highest amount of the prior three years, plus growth factors for new construction and annexation.
Real Property (tax). Idaho law establishes three classifications of property: real, personal and operating. For taxation purposes, real property is defined by Idaho Code as “land, and all standing timber thereon…and all buildings, structures and improvements, or other fixtures of whatsoever kind on land…”
Reappropriation (finance). The inclusion of a balance from the prior year’s budget as part of the budget of the subsequent fiscal year. Reappropriation is common for encumbrances outstanding at the end of a fiscal year that a government intends to honor in the subsequent fiscal year.
Regressive Tax (tax). A tax that requires poor people to pay a higher proportion of their income than wealthier people. An unintended consequence of a regressive tax is that it can deny access to certain public services and programs for those who cannot afford to pay.
Reserve (finance). An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending.
Reserve for Contingencies (finance). A budgetary reserve set aside for emergencies or other unforeseen expenditures.
Resort Cities Tax (tax). Resort cities with less than 10,000 population can adopt local option retail sales, alcohol by the drink and lodging taxes, provided they obtain 60 percent voter approval. To qualify the city must derive “the major portion of its economic well-being from businesses catering to recreational needs and meeting needs of people traveling to that destination city for an extended period of time.”
Revenue (finance). Funds received by the city as income, including tax payments, interest earnings, grants, and state sales tax revenue sharing.
Revenue Anticipation Notes (finance). RANs are cash flow borrowings in the national municipal credit markets to allow the city to obtain funds to meet current obligations in advance of receipt of revenues. Idaho Code and federal arbitrage rules constrain the amount and timing of such borrowing.
92 Revenue Bond (finance). Typically issued to fund improvements for local government enterprise operations including water, sewer, and airports. Unlike general obligation bonds, most do not require two-thirds voter approval—however, their interest rates are higher because the full faith and credit and taxing power of the governmental entity is not committed to repay the debt. Revenue bonds are paid off from the revenue generated by the new facility. Interest on revenue bonds used for public purposes is usually tax- exempt.
Revenue Estimate (finance). Revenue estimation is critical in the budgeting process. Decision makers have to agree on revenue projections before they can proceed to put a budget together matching revenue to anticipated expenditures. All units of local government in Idaho are required to approve balanced budgets.
Revenue Neutral (finance). An action that will have no net effect on the amount of money received.
Revenue Sharing (finance). Revenue sharing in Idaho can mean several different things. For some, it is a general term that includes all of the state shared revenues allocated to local governments, including: Highway Distribution Account, business inventory replacement revenues, local government revenue sharing, State Liquor Account, etc. To others it specifically refers to the City-County Revenue Sharing Program created in 1984, where a portion of state sales tax revenue is allocated to local governments on a formula basis. Half goes to the counties on a per capita basis, though there is a floor of $30,000 for each county. Half is allocated to the cities on the basis of taxable market value and population.
Sales Tax (tax). The sales tax was adopted by the Idaho Legislature in 1965 and affirmed by the voters in a statewide referendum in 1966. Initially it was 3 percent, but then it was increased “permanently” twice in the 1980s: to 4 percent in 1984 and then 5 percent in 1987. The last increase to 6 percent went into effect in October 2006. Sales tax revenues comprise a significant source of revenue for the state general fund. All but five states impose a sales tax; two of these five states border Idaho—Oregon and Montana.
Service Charge (finance). Typically refers to a charge for water, sewer, sanitation and other enterprise operations of local governments. They are called charges (instead of taxes) because the charges must have a reasonable relationship to the cost of providing the services. Taxes are typically imposed for general revenue raising purposes. Charges are levied to maintain operations on a self-supporting basis. Service charges for enterprise funds are often a major source of revenue to a municipality’s total budget.
Short-Term Borrowing (finance). Occurs when a governmental entity borrows money either internally or externally for cash flow purposes and pays the money back within the same fiscal year. Examples include tax anticipation notes and registered warrants.
93 Special Assessment (tax). Charge imposed on a parcel of property for the payment of a service or project that has direct benefit to the property being assessed. See also local improvement district.
State Liquor Account (finance). Created in 1982, the state liquor account pays the bills of the state Liquor Division and then apportions the remaining revenue among the state, cities and counties. The cities’ portion is distributed on the basis of each city’s share of statewide liquor sales; those cities that do not have a liquor store or distribution station receive funds on a per capita basis. There is a hold harmless provision that guarantees cities will receive the “base” established in Fiscal Year 1981.
Subsequent Roll (tax). Transient personal property in the county from the fourth Monday of June to the fourth Monday of November, “missed” personal properties are included in this roll. Estimates of this roll are included in the calculation of property tax levies based upon the dollar amount certified by each taxing entity.
Surplus (finance). A surplus exists where there is an excess of funds at the end of a fiscal year.
TAN (Tax Anticipation Note) (acronym, finance). A promissory note of a governmental entity in anticipation of taxes to be collected by that entity, usually within the same fiscal year. These are commonly used during (predictable) parts of the year when expenses exceed available revenues.
Tax Base (tax). The taxable value of a property after all exemptions and other adjustments have been applied. It is referred to as either the taxable value of an individual property or the total taxable value for a government entity.
Tax Code Area (tax, finance). Organizing device for determining tax liability. All taxpayers pay property taxes to the county and to a school district, but cities and a wide array of special districts (highway, sewer, water, cemetery, etc.) each with their own boundaries creates considerable complexity. Each variation—even small counties can have dozens—is a tax code area. There are about 3,300 tax code areas in Idaho.
Tax Collections (tax). The amount actually collected; does not include delinquencies.
Tax Increment Financing (tax). Also known as “revenue allocation.” A financing tool typically used as part of an economic development strategy to attract businesses into a blighted or underdeveloped part of a city. To utilize TIF, the city must establish an urban renewal agency and officially designate an area in which public improvements will be made using property tax revenue generated by development within the TIF area.
Tax Indexing (tax). A part of the assessment process: properties not physically assessed are indexed to an updated market value amount.
94 Tax Rate (tax). For property tax purposes the tax rate is determined by dividing the tax base into the dollar amount of the property tax portion of the entity’s budget.
Truth in Taxation (tax). Truth in Taxation was substituted for the 5 Percent Cap, which was repealed by the Idaho Legislature in 1992. The Idaho Truth in Taxation law was modeled after the Utah law requiring extensive newspaper advertising of property tax rate increases above a certain threshold level. Truth in Taxation in Idaho was repealed with the imposition of the current 3 Percent Cap in 1995.
Unfunded Mandate (government). A requirement imposed by a higher level of government requiring a subordinate unit of government to perform certain functions without providing a funding source to pay for carrying out the requirement. Congress has often imposed requirements on the states without attaching commensurate dollars to pay for implementation. Likewise, the state and federal governments can pass unfunded mandates that apply to local governments.
Warrant (finance). A written promise of a governmental entity to pay money, which is similar to a check. These are used by the state of Idaho (payments issued through the State Controller’s office are issued as warrants) and many local governments.
Warrant of Distraint (tax). An order for seizure of property to force payment of a property tax or certain other assessments or fees.
Withholding Tax (tax). Income tax payments withheld by employers and sent to a state or federal tax agency on behalf of employees.
Zero-Base Budgeting (finance). An approach to budgeting that includes reconsideration of all spending, in every budget cycle. It means, among other things, that each department must justify its existence each year by preparing decision units showing the actual goods and services that need to be funded.
95 Appendix A Model Chart of Accounts
Assets 127.1 Allowance for uncollectible notes 101. Cash (including cash equivalents) (credit) 101.1 Petty cash 128. Loans receivable 102. Cash with fiscal agent 128.1 Allowance for uncollectible loans 103. Investments—current (credit) 104. Interest receivable—current 130. Due from other funds— 105. Taxes receivable—current ______fund 105.1 Allowance for uncollectible 131. Due from component unit current taxes (credit) 132. Rent receivable 106. Taxes receivable—delinquent 132.1 Allowance for uncollectible rent 106.1 Allowance for uncollectible (credit) delinquent taxes (credit) 141. Inventories—materials and supplies 107. Interest and penalties receivable— 142. Inventories—stores for resale taxes 143. Prepaid items 107.1 Allowance for uncollectible 144. Deferred charges interest and penalties (credit) 151. Investments—noncurrent 111. Tax liens receivable 151.1 Unamortized premiums— 111.1 Allowance for uncollectible tax investments liens (credit) 151.2 Unamortized discounts— 112. Accounts receivable investments (credit) 112.1 Allowance for uncollectible 152. Advance to other funds—______accounts receivable (credit) fund 113. Unbilled accounts receivable 161. Land 113.1 Allowance for uncollectible 162. Infrastructure unbilled accounts receivable 162.1 Accumulated depreciation— (credit) infrastructure (credit) 121. Special assessments receivable— 163. Buildings current 163.1 Accumulated depreciation— 121.1 Allowance for uncollectible buildings (credit) current special assessments 164. Improvements other than buildings (credit) 164.1 Accumulated depreciation— 122. Special assessments receivable— improvements other than noncurrent buildings (credit) 122.1 Allowance for uncollectible 165. Machinery and equipment noncurrent special assessments 165.1 Accumulated depreciation— (credit) machinery and equipment 123. Special assessments receivable— (credit) delinquent 166. Construction in progress 123.1 Allowance for uncollectible 170. Other assets delinquent special assessments (credit) Liabilities, Fund Balances and Net Assets 124. Special assessment liens receivable 201. Vouchers payable 124.1 Allowance for uncollectible 202. Accounts payable special assessment liens (credit) 203. Compensated absences payable 125. Interest receivable—special 204. Claims and judgments payable assessments 205. Contracts payable 125.1 Allowance for uncollectible 206. Retainage payable special assessment interest 207. Intergovernmental payable (credit) 208. Due to other funds—______fund 126. Intergovernmental receivable 210. Due to component unit 127. Notes receivable 211. Matured bonds payable
96 212. Matured interest payable 251.1 Net assets restricted for 213. Accrued interest payable ______—permanent restriction 222. Deferred revenue—unavailable 251.2 Net assets restricted for 223. Deferred revenue—unearned ______—temporary restriction 224. Notes payable—current 252. Net assets, held in trust for pension 225. Bonds payable—current benefits 225.1 General obligation bonds payable 253. Net assets, held in trust for pool 225.2 Special assessment debt with participants government commitment 254. Net assets, held in trust for other 225.3 Revenue bonds payable purposes 225.4 Other bonds payable 255. Net assets, unrestricted 226. Capital leases payable—current 256. Net assets—general government 227. Other current liabilities 228. Customer deposits Revenues 230. Advance from other funds— 310. Property taxes ______fund 311. Sales and use taxes, local option 231. Bonds payable—noncurrent 311.1 Lodging 231.1 General obligation bonds payable 311.2 Alcohol by the drink 231.2 Special assessment debt with 311.3 Retail sales government commitment 312. Franchise Fees 231.3 Revenue bonds payable 312.1 Power 231.4 Other bonds payable 312.2 Cable 232. Unamortized premiums on bonds 312.3 Natural Gas 233. Unamortized discounts on bonds 312.4 Water (debit) 313. Penalties and interest on delinquent 234. Unamortized charge—refunding taxes bonds 313.1 Property taxes 235. Notes payable—noncurrent 313.2 Sales and use taxes 236. Capital leases payable—noncurrent 320. Licenses and permits 237. Net pension obligation 321. Business licenses and permits 238. Other noncurrent liabilities 321.1 Alcoholic beverages 240. Fund balance—reserved for debt 321.2 Health service 321.3 Police and protective 241. Fund balance—reserved for 321.4 Professional and occupational endowments 321.5 Amusements 242. Fund balance—reserved for 321.6 ______encumbrances 322. Nonbusiness licenses and permits 243. Fund balance—reserved for 322.1 Building structures and inventories equipment 244. Fund balance—reserved for prepaid 322.2 Animal licenses items 330. Intergovernmental revenues 245. Fund balance—reserved for 331. Federal government grants noncurrent loans receivable 331.1 Operating—categorical 246. Fund balance—reserved for advance 331.11 Direct to other funds 331.12 Indirect 247. Fund balance—reserved for capital 331.2 Operating—noncategorical assets held for resale 331.21 Direct 248. Fund balance—reserved for ______331.22 Indirect 249. Fund balance—unreserved 331.3 Capital 249.1 Fund balance—unreserved, 331.31 Direct designated for _____ 331.32 Indirect 249.2 Fund balance—unreserved— 332. Federal government payments in lieu undesignated of taxes 250. Net assets, invested in capital assets, 333. State government grants net of related debt 333.1 Operating—categorical 251. Net assets, restricted for ______333.2 Operating—noncategorical
97 333.3 Capital 370. Special assessment financing 334. State government shared revenues 380. Other financing sources 334.1 State-collected sales tax revenue 381. Interfund transfers in—______334.11 State distribution fund 334.12 County distribution 382. Proceeds of general capital asset 334.2 Highway distribution account dispositions 334.3 State liquor account 382.1 Sale of general capital assets 335. Local government unit (specify unit) 382.2 Compensation for loss of general grants capital assets 336. Local government unit (specify unit) 383. General long-term debt issued shared revenues 383.1 General obligation bonds issued 337. Local government unit (specify unit) 383.2 Special assessment bonds issued payments in lieu of taxes 383.3 Special assessment debt with 340. Charges for services government commitment issued 341. General government 383.4 Other bonds issued 341.1 Zoning and subdivision fees 383.5 Refunding bonds issued 341.2 Printing and duplicating services 383.6 Premiums on bonds sold 342. Public safety 383.7 Capital leases 342.1 Special police services 384. Special items—______342.2 Special fire protection services 385. Extraordinary items—______342.3 Protective inspection fees 386. Capital contributions 343 Sanitation 343.1 Sewerage charges Expenditures 343.2 Street sanitation charges 410. General government 343.3 Refuse collection charges 411. Legislative 344. Health 411.1 Governing body 344.1 Health and inspection fees 411.2 Legislative committees and 344.2 Hospital fees special bodies 344.3 Clinic fees 411.3 Ordinances and proceedings 344.4 Animal control and shelter fees 411.4 City clerk 345. Culture-recreation 412. Executive 345.1 Golf fees 412.1 Mayor 345.2 Swimming pool fees 412.2 Boards and commissions 345.3 Playground fees 413. Legal services 345.4 Park and recreation concessions 413.1 City attorney 345.5 Auditorium use fees 413.2 Prosecution 345.6 Library use fees (not fines) 414. Financial administration 345.7 Zoo charges 414.1 Finance 350. Fines 414.11 Accounting 350.1 Court 414.12 Independent audit 350.2 Library 414.13 Budget 351. Forfeits 414.14 Treasury 352. Special assessments 414.15 Licensing 352.1 Capital improvement 414.16 Purchasing 352.2 Service 414.17 Debt administration 361. Investment earnings 414.2 Recording and reporting 361.1 Interest revenues 414.3 Personnel administration 361.2 Dividends 415. Other—unclassified 361.3 Net increase (decrease) in the fair 415.1 Planning and zoning value of investments 415.2 Data processing 362. Rents and royalties 415.3 Research and investigation 363. Escheats 415.4 General government buildings 364. Contributions and donations from and plant private sources 420. Public safety 365. Contributions from property 421. Police owners—special assessments 421.1 Police administration
98 421.2 Crime control and investigation 431.5 Sewage collection and disposal 421.21 Criminal investigation 431.51 Sanitary sewer construction 421.22 Vice control 431.52 Sanitary sewer maintenance 421.23 Patrol 431.53 Sanitary sewer cleaning 421.24 Records and identification 431.54 New sewer services 421.25 Youth investigation and 431.55 Sewer lift stations control 431.56 Sewage treatment plants 421.26 Custody of prisoners 431.6 Weed control 421.27 Custody of property 440. Culture-recreation 421.28 Crime laboratory 440.1 Culture-recreation 421.3 Traffic control administration 421.4 Police training 440.2 Participant recreation 421.5 Support service 440.21 Supervision 421.51 Communications services 440.22 Recreation centers 421.52 Automotive services 440.23 Playgrounds 421.53 Ambulance services 440.24 Swimming pools 421.54 Medical services 440.25 Golf courses 421.6 Special detail services 440.26 Tennis courts 421.7 Police stations and buildings 440.27 Other recreational facilities 422. Fire and emergency medical services 440.3 Spectator recreation 422.1 Fire administration 440.31 Botanical gardens 422.2 Fire fighting 440.32 Museums 422.3 Fire prevention 440.33 Art galleries 422.4 Fire training 440.34 Zoos 422.5 Fire communications 440.4 Special recreational facilities 422.6 Fire repair services 441. Parks 422.7 Emergency medical services 441.1 Supervision 422.8 Fire stations and buildings 441.2 Park areas 423. Protective inspection 441.3 Parkways and boulevards 423.1 Protective inspection 441.4 Forestry and nursery administration 441.5 Park policing 423.2 Building inspection 441.6 Park lighting 423.3 Plumbing inspection 442. Libraries 423.4 Electrical inspection 442.1 Library administration 423.5 Gas inspection 442.2 Circulation 423.6 Air conditioning inspection 442.3 Catalog 423.7 Boiler inspection 442.4 Reference 424. Other protection 442.5 Order 424.1 Civil defense 442.6 Periodicals 424.2 Militia and armories 442.7 Extension 424.3 Flood control 442.8 Special collections 430. Highways and streets 442.9 Branch libraries 430.1 Paved streets 450. Urban redevelopment and housing 430.2 Unpaved streets 450.1 Urban redevelopment and 430.3 Alleys housing administration 430.4 Sidewalks and crosswalks 450.2 Urban redevelopment 430.5 Snow and ice removal 450.21 Redevelopment 430.6 Bridges administration 430.7 Tunnels 450.22 Conservation projects 430.8 Storm drainage 450.23 Rehabilitation projects 430.9 Street lighting 450.24 Clearance projects 431. Sanitation 450.25 Relocation 431.1 Sanitation administration 450.3 Public housing 431.2 Street cleaning 450.4 Other urban redevelopment 431.3 Waste collection 451. Economic development and 431.4 Waste disposal assistance
99 451.1 Economic development and 510. Insurance, other than employee assistance administration benefits 451.2 Economic development 520. Communications 460. Debt service 530. Advertising 461.1 Bond principal 540. Printing and binding 461.2 Other debt principal 550. Travel 462.1 Interest—bonds 600. Supplies 462.2 Interest—other debt 610. General supplies 463. Fiscal agent’s fees 620. Energy 464. Issuance costs 621. Natural gas 465. Advance refunding escrow 622. Electricity 470. Intergovernmental expenditures 623. Bottled gas 480. Other financing uses 624. Oil 481. Interfund transfers out—______625. Coal fund 626. Gasoline 482. Payment to refunded bond escrow 630. Food agent 640. Books and periodicals 483. Discount on bonds issued 700. Property 485. Special items—______710. Land 486. Extraordinary items—______720. Buildings 730. Improvements other than Character and Object Classification buildings 100. Personal services—salaries and wages 740. Machinery and equipment 110. Regular employees 741. Machinery 120. Temporary employees 742. Vehicles 130. Overtime 743. Furniture and fixtures 200. Personal services—employee benefits 800. Other objects 210. Group insurance 810. Interest Payments 220. Social security contributions 820. Principal Payments 230. Retirement contributions 240. Tuition reimbursements 250. Unemployment compensation 260. Workers’ compensation 290. Other employee benefits 300. Purchased professional and technical services 310. Official/administrative 320. Professional 330. Other professional 340. Technical 400. Purchased-property services 410. Utility services 411. Water/sewerage 420. Cleaning services 421. Disposal 422. Snow plowing 423. Custodial 424. Lawn care 430. Repair and maintenance services 440. Rentals 441. Rental of land and buildings 442. Rental of equipment and vehicles 450. Construction services 500. Other purchased services
100 Appendix B: City Budget Calendar for FY 2018
PLEASE NOTE: The dates shown are statutory deadlines for budgeting actions. City officials are strongly encouraged to complete each step in the budgeting process as early as possible.
Date Action/Event Idaho Code
Friday, Last day for the city to notify the county clerk of the date, time and 63-802A April 28, 2017 location of the city budget hearing for the upcoming fiscal year. (“Not later than April 30 of each year…”)
Monday, The new construction roll is due from the county assessor. (“As soon 63-301A June 5, 2017 as possible, but in any event by no later than the first Monday in June…”)
Friday, The county auditor will notify the city of the taxable valuation of all 63-1312 August 4, 2017 the taxable property from the property roll for the current year, from the operating property roll for the previous year, from the prior year’s actual or current year’s estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax notwithstanding exemptions authorized in chapter 6, title 63 of Idaho Code, for the previous year. The auditor will furnish the valuation from the current operating property roll upon receipt from the State Tax Commission. (“Prior to the first Monday in August…”)
Choose date The City Council must adopt a tentative budget prior to the public 50-1002 that will meet hearing on the budget. Legal notice of the proposed budget and publication and budget hearing must be published twice, at least 7 days apart, in the hearing official newspaper. Please Note: Cities that advertise in a weekly requirements newspaper should be aware of publication dates and adjust deadlines accordingly.
Wednesday, Last day for budget hearing (“…Prior to certifying to the county 50-1002 Sept. 6, 2017 commissioners…”)
Thursday, Last day to certify property tax levy to county commissioners. 63-803(3) September 7, (“…not later than the Thursday prior to the second Monday in 2017 September…”)
Friday, Appropriations ordinance must be passed by the council and 50-1003 September 29, published once in the official newspaper by this date. The ordinance 2017 must also be sent to the Secretary of State. (“The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance…”)
Sunday, Oct. 1, Beginning of 2018 Fiscal Year. 50-1001 2017
101 Appendix C: City of Twin Falls FY 2018 Budget Calendar March Monday, March 27 Discussion with City Council on FY 2018 Budget Strategies
April Monday, April 17 Long Term Planning Presentation to City Council Thursday, April 20 Budget Packets Distributed to Departments Friday, April 28 Notify Twin Falls County of Public Hearing Date for the FY 2018 Budget
May Thursday, May 18 Budget Packets Completed
June Thursday, June 1 All Dept. Budget Meeting ‐ (Big Budget Balancing Meeting) ‐ if necessary Monday, June 5 New Construction Role Due from County Monday, June 12 Round Table Budget Meetings & Internal Budget Hearings/Balancing Tuesday, June 13 Round Table Budget Meetings & Internal Budget Hearings/Balancing July Monday, July 10 Preliminary budget to Council for review Monday, July 17 Preliminary budget overview to Council by City Manager/Staff Monday, July 24 Discussion on Strategic Plan Focus Areas 7 & 8 Monday, July 31 Discussion on Strategic Plan Focus Areas 1, 2 & 3
August Thursday, August 3 & 10 Publish Notice of Public Hearing on Rate Adjustments Monday, August 7 Discussion on Strategic Plan Focus Area 4, 5 & 6 Monday, August 14 Public Hearing on Proposed Rate Adjustments Monday, August 14 Council Adoption of FY 2018 Budget, set Public Hearing date Thursday, August 17 & 24 Publish Notice of Public Hearing on FY 2018 Budget Monday, August 28 Public Hearing ‐ FY 2018 Proposed Budget Monday, August 28, 2017 Publish Appropriations Ordinance & Send Copy to Secretary of State Week of August 22 Certify Tax Levy to County Monday, August 28, 2017 Budget Finalized September Wednesday, September 6, 2017 Last Day for Budget Hearing and Adoption of FY 2017 Budget Thursday, September 7, 2017 Last Day to Certify Tax Levy to County Friday, September 29, 2017 Final Date to Publish Appropriations Ordinance
Published Notices City Council Public Hearings Statutory Guidelines and "Drop Dead" dates.
102 Appendix D: Sample Notices of Budget Hearing
CITY OF AMMON, IDAHO NOTICE OF PUBLIC HEARING #2013-011 PROPOSED BUDGET FOR FISCAL YEAR 2013-2014 (FY 2014)
NOTICE IS HEREBY GIVEN that the City Council of the City of Ammon, Idaho, will hold a public hearing for consideration of the proposed budget for the fiscal period October 1, 2013 to September 30, 2014, pursuant to the provisions of Section 50-1002, Idaho Code. The hearing will be held at City Hall, 2135 South Ammon Road, Ammon, Idaho, at 7:00 p.m., on August 22, 2013. All interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of the proposed budget in detail are available at City Hall during regular office hours (8:00 a.m. to 5:00 p.m. Monday - Friday). Anyone desiring accommodations for disabilities, please call City Hall at (208) 612- 4000 at least 48 hours prior to the public hearing.
EXPENDITURES
FY 2012 FY 2013 FY 2014 Actual Budgeted Proposed Fund Name Expenditures Expenditures Expenditures General Fund Administration $1,371,582 $1,826,235 $1,710,784 Enforcement $1,261,925 $1,322,358 $1,326,579 Fire $486,093 $817,714 $1,105,592 General Fund Total $3,119,600 $3,966,307 $4,142,955
Building $244,598 $241,574 $265,124 Parks & Recreation $457,204 $542,829 $690,045 Sanitation $574,621 $1,351,000 $1,110,900 Wastewater $22,635,713 $2,835,164 $3,106,169 Street $878,418 $3,012,523 $2,637,580 Water $2,211,057 $2,886,687 $3,071,014 Technology $272,487 $456,588 $480,920 Broadband $137,845 $325,023 $777,029 Grand Total All Funds $30,531,543 $15,617,695 $16,281,736
REVENUES
FY 2012 FY 2013 FY 2014 Actual Budgeted Proposed Fund Name Revenue Revenue Revenue Property Tax Levy General Fund $1,852,729 $1,897,883 $1,982,462
Other Revenues General $1,853,632 $2,121,098 $2,178,332 Building $186,411 $169,060 $212,000 Parks & Recreation $495,706 $532,829 $690,045 Sanitation $828,616 $797,829 $850,899 Wastewater $2,662,775 $2,835,164 $2,976,885 Street $649,994 $789,781 $887,580 Water $2,598,055 $2,578,687 $2,562,895 Technology $284,546 $472,818 $432,715 Broadband $14,318 $257,956 $777,975 Grand Total All Funds $9,574,053 $10,555,222 $11,569,326
Total Tax and Other Revenues $11,426,782 $12,453,105 $13,551,788 Fund Balance Transfers $19,104,761 $3,164,590 $2,729,948 Total Expenditures $30,531,543 $15,617,695 $16,281,736
103 CITY OF GOODING PROPOSED BUDGET FOR FISCAL YEAR 2013-14
A PUBLIC HEARING PURSUANT TO Idaho Code 50-1002 will be held for consideration of the proposed budget for the fiscal year from October 1, 2013 to September 30, 2014. The hearing will be held at City Hall, 308 5th Ave West, Gooding, Idaho at 6:30 p.m. on August 5, 2013. All interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of the proposed City budget in detail are available at City Hall during regular office hours. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities related to the budget documents or to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing. The proposed FY 2013-14 budget is shown below as FY2014 proposed budget expenditures and revenues.
FY 2012 FY 2013 FY 2014 Actual Budget Current Budget Proposed Budget Fund Name Expenditures Expenditures Expenditures General Fund Administration 229,203 256,383 299,084 Police 464,800 486,218 506,768 Fire 115,449 118,621 166,662 Total General Fund $809,452 $861,222 $972,514 Street 517,846 553,797 543,896 Airport 226,291 378,334 392,441 Parks 58,346 226,907 229,022 Library 87,550 89,800 113,595 Capital Improvement 287,797 156,665 147,951 Water 490,400 7,386,300 7,396,290 Water Grant 500,000 500,000 500,000 Sewer 324,840 430,410 434,190 Sewer Debt Service 90,730 93,980 93,980 Sanitation 187,105 204,089 214,300 Irrigation 136,400 141,488 151,180 Subtotal Expenditures $2,907,305 $10,161,770 $10,216,845
Grand Total All Funds $3,716,757 $11,022,992 $11,189,359
FY 2012 FY 2013 FY 2014 Actual Budget Current Budget Proposed Budget Fund Name Revenues Revenues Revenues Property Tax Levy General 477,680 492,011 529,062 Ag Exp Prpty Rplcmnt 4,032 3,793 3,793 Street 208,018 214,260 221,226 Airport 19,786 20,380 21,043 Parks 47,329 48,750 50,335 Library 62,677 64,480 66,576 Capital Improvement 11,156 12,146 12,541 Total Property Tax Levy $830,678 $855,820 $904,576
Revenue Sources Other Than Property Tax General 327,740 365,418 439,659 Street 309,828 339,537 322,670 Airport 206,505 357,954 371,398 Parks 11,017 178,157 178,687 Library 24,873 25,320 47,019 Capital Improvement 276,641 144,519 135,410 Water 490,400 7,386,300 7,396,290 Water Grant 500,000 500,000 500,000 Sewer 247,570 356,070 434,190 Sewer Debt Service 168,000 168,320 93,980 Sanitation 187,105 204,089 214,300 Irrigation 136,400 141,488 151,180 Total Non-Property Tax Revenue $2,886,079 $10,167,172 $10,284,783 Grand Total All Revenues $3,716,757 $11,022,992 $11,189,359
The proposed expenditures and revenues for fiscal year 2013-14 have been tentatively approved by the City Council and entered in detail in the Journal of Proceedings. Publication dates for the notice of the public hearing are July 25, 2013 and August 1, 2013 in The Times News. Morri Hall, City Clerk
104 Appendix E Model and Sample Appropriation Ordinances
Model Appropriation Ordinance
AN ORDINANCE ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 20 , APPROPRIATING THE SUM OF $ __ TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF __ FOR SAID FISCAL YEAR, SPECIFYING THE OBJECTS AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE, AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY, PROVIDING FOR REPEAL OF CONFLICTING ORDINANCES, DIRECTING THE CITY CLERK TO FILE CERTIFIED COPIES OF THIS ORDINANCE WITH THE COUNTY COMMISSIONERS AND IDAHO SECRETARY OF STATE, AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the City of ___, ___ County, Idaho:
Section 1. That the sum of $______be, and the same is hereby appropriated to defray the necessary expenses and liabilities of the City of ______, ______County, Idaho for the fiscal year beginning October 1, 20_____.
Section 2. The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows:
GENERAL FUND Administration $ ______Planning and Zoning $ ______Building Department $ ______Law Enforcement $ ______Code Enforcement $ ______Fire Department $ ______TOTAL GENERAL FUND $ ______
RECREATION FUND $ ______CAPITAL IMPROVEMENT FUND $ ______STREET FUND $ ______WATER FUND $ ______SEWER FUND $ ______
TOTAL APPROPRIATIONS $ ______
Section 3. That a general tax levy of $ ______on all taxable property within the City of ______be levied for the general purposes of said City, for the fiscal year beginning October 1, 20_____.
Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed.
Section 5. The City Clerk of the City of ______is hereby directed to file a certified copy of this Ordinance with the County Commissioners of ______County, Idaho, and the Idaho Secretary of State, in accordance with Idaho Code 50-1003 and 63- 804.
Section 6. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of the ______, the official newspaper of the City of ______.
PASSED
APPROVED by the Mayor of the City of ______, Idaho, this _____ day of ______, 20_____. ______Mayor ATTEST: ______City Clerk-Treasurer
105 106 107
CITY OF GOODING, IDAHO ORDINANCE No. 682 ANNUAL APPROPRIATIONS ORDINANCE
AN ORDINANCE OF THE CITY OF GOODING, IDAHO, ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING ON SEPTEMBER 30, 2014, APPROPRIATING THE SUM OF $11,189,359 TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF GOODING FOR SAID FISCAL YEAR, AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY AND SPECIFYING THE OBJECTS AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE.
BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho:
Section 1: That the sum of $11,189,359 be, and the same is appropriated to defray the necessary expenses and liabilities of the City of Gooding, Gooding County, Idaho for the fiscal year beginning October 1, 2013.
Section 2: The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows:
General Fund Administration 299,084 Police 506,768 Fire 166,662 Total General Fund $972,514
Street 543,896 Airport 392,441 Parks 229,022 Library 113,595 Capital Improvement 147,951 Water 7,396,290 Water Grant 500,000 Sewer 434,190 Sewer Debt Service 93,980 Sanitation 214,300 Irrigation 151,180 Sub-total $10,216,845
Grand Total All Funds $11,189,359
Section 3. That the general tax levy of 904,576 on all taxable property within the City of Gooding be levied in an amount allowed by law for the general purposes for said City, for the fiscal year beginning October 1, 2013.
Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed.
Section 5. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of The Times News, a newspaper of general circulation in the Magic Valley, and the official newspaper of said City.
PASSED under suspension of rules upon which a roll call vote was taken and duly enacted an Ordinance of the City of Gooding, Gooding County, Idaho at a convened meeting of the City of Gooding City Council held on the 5th day of August, 2013.
Attest:
______
Mayor City Clerk
108 Appendix F: Dollar Certification of Budget Request to Board of County Commissioners L-2 (the L-2 worksheet and applicable "Voter Approved Fund Tracker" and budget publication must be attached)
District or Taxing Unit's Name: Other revenue NOT shown in Property Tax Replacement From Balance to be levied Fund Total Approved Budget* Cash Forward Balance Column 5 Line 14 of L-2 Worksheet Col. 2 minus (Cols. 3+4+ 5) 123456
Column Total: - - - - - If the budget includes any forgone amount, complete this section: I, the undersigned, attest that this district held a public hearing and approved the attached resolution that indicates that up to
$ of available forgone increase is authorized to be levied and the specific purpose for which this amount is being 109 budgeted. This amount can not exceed the lesser of amount shown in the resolution or line 16A of the L-2 worksheet. I certify that the amounts shown above accurately reflect the budget being certified in accordance with the provisions of I.C. §63-803. To the best of my knowledge, this district has established and adopted this budget in accordance with all provisions of Idaho Law.
Signature of District Representative Title: Date:
Please print above: Contact Name and Mailing Address Email Address:
Phone Number: ( ) Fax Number: ( ) * = Do not include revenue allocated to urban renewal agencies. L-2 Worksheet (must be attached to the L-2 form)
District Name: Enter Year: Computation of 3% budget increase: Enter the amount from the "Highest Non-Exempt P-Tax Budget + P-Tax Replacement" column from the "Maximum Budget and Forgone Amount Worksheet". (1) Multiply line 1 by 3%. (2) - Enter amount deducted under I.C. §63-3502B (Solar Energy) from the immediate prior year. (3) New Construction & Annexation budget increases: Enter the 2017 value of district's new construction roll from each applicable county below: County Name Value (A) (B) (C) (D) Total of New Construction Roll Value: (4) - Enter the 2017 value of annexation from property assessed by the county. (A) Enter the 2017 value of annexation from Operating Property. (B) Total Annexation Value: (5) - Enter the total 2016 approved non-exempt levy rate. (6)
New Construction Roll budget increase (multiply line 4 by line 6). (7) - 110 Annexation budget increase (multiply line 5 by line 6). (8) - Non-Exempt Budget Authority: Add lines 1+2+3+7+8. (9) - Property Tax Replacement: Enter yearly amount of the agricultural equipment replacement money. (10) Enter yearly amount of the personal property replacement money. (11) Property Tax Substitute Fund(s): Enter amount received from distribution under I.C.§63-3502B (Solar Energy col. 2) (12) Enter TOTAL recovered dollars as reported on the Property Tax Substitute Funds List. (col. 7) (13) Enter the total of lines 10, thru 13: (Must match col. 5 budget total of L-2). (14) - Non-Exempt Budget Authority less P-tax Replacement: Take the amount from line 9 and subtract line 14: (15) - Forgone Amount: Provide resolutions to include and disclaim. Enter the forgone increase included in your budget. This amount can't exceed what is reported on the attached resolution. (16) Enter the maximum forgone less any disclaimed amount. (16A) Maximum Allowable Non-exempt Property Tax to be Levied: This is the maximum non-exempt property tax budget that can be levied. (Line 16 plus line 15) (17) - Voter Approved Fund Tracker Attach to L-2 Form If Applicable District Name: Date of Election Annual Amount 1st Calendar Year Fund (If current year Term of Initiative Authorized by Voters Levied attach copy of Ballot) Override Funds Available to All Districts 2 Yr Override I.C. §63-802 Permanent Override I.C.§63-802
School District Funds Supplemental Funds Temporary School Supplemental I.C. §33-802(3) Permanent School Supplemental I.C. §33-802(5) Plant Facilities Transfer to Supplemental I.C. §33-804 (Total Plant Facilities and Transfer to Supplemental can not exceed the annual Plant Facilities approved by voters.) Cosa Funds COSA Funds (50% Voter Approval 10 yr) COSA Maintenance (2/3 Voter Approval 10 yr)
COSA Plant Facilities (3 yrs) 111 Plant Facilities Funds Plant Facilities (10 yrs) If voters approved an increase of the annual amount but did not change the term enter the amount of increase here. Safe School Plant Facilities (20 yrs) If voters approved an increase in the annual amount but did not change the term enter the amount of increase here.
District Bond Fund(s) (refer to district code for specifics) Current Year % Change (+/- 20% "Yes" = Bond Expiration Prior Year P-Tax Reported on L- Explanation Explanation Bond Election Date Date P-Tax $ 2 Col. 6 Required) Required Bond (1) Bond (2) Bond (3) Bond (4)
Attach to your L-2 form and return to your County Clerk. Modified 5/7/2015 Appendix G Model and Sample Appropriations Ordinance Amendments and Notices of Public Hearing
Model Notice of Hearing on Appropriations Ordinance Amendment
NOTICE IS HEREBY GIVEN that the City Council of ______will hold a public hearing for consideration of an amendment to the FY 20_____ budget at ______City Hall ______at _____ on the _____ day of ______, 20_____. The proposed amendment...
FY 20___ FY 20___ FY 20___ FY 20___ FY 20___ FY 20___ FY 20___ ACTUAL ACTUAL ACTUAL ACTUAL BUDGETED BUDGETED INCREASE OVER EXPENDITURES REVENUES EXPENDITURES REVENUES EXPENDITURES REVENUES ORIGINAL APPROPRIATION
Fund $ $ $ $ $ $ $ Name
At said hearing any interested person may appear and show cause, if any he has, why such proposed appropriations ordinance amendment should or should not be adopted.
DATED this _____ day of ______, 20_____. City Clerk:______
Model Appropriations Ordinance Amendment
AN ORDINANCE OF THE CITY OF ______, IDAHO, AMENDING ORDINANCE NO. _____, THE APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 20_____; APPROPRIATING ADDITIONAL MONIES THAT ARE TO BE RECEIVED BY THE CITY OF ______, IDAHO, IN THE SUM OF $______; DIRECTING THE CITY CLERK TO FILE A CERTIFIED COPY OF THIS ORDINANCE WITH THE IDAHO SECRETARY OF STATE; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the City of ______, ______County, Idaho:
Section 1. That Ordinance No. _____, the appropriations ordinance for the City of ______, Idaho, for the fiscal year commencing October 1, 20_____, be, and the same is hereby amended as follows:
That the additional amount of $______be appropriated out of the revenues from ______in the sum of $______, to be used for authorized activities.
Section 2. The City Clerk of the City of ______is hereby directed to file a certified copy of this Ordinance with the Idaho Secretary of State, in accordance with Idaho Code 50-1003.
Section 3. This ordinance shall be in full force and effect from and after its passage, approval and publication.
PASSED
APPROVED by the Mayor of the City of ______, Idaho, this _____ day of ______, 20_____. ______Mayor ATTEST: ______City Clerk-Treasurer
112 Notice of Public Hearing
NOTICE IS HEREBY GIVEN that the City Council of Gooding, Idaho will hold a public hearing for consideration of a proposed amendment to the fiscal year 2014 budget. The hearing will be held at the Gooding Municipal Building, 308 5th Ave West at 6:00 p.m. on February 25, 2014. The proposed amendment reflects additional revenues in the form of user fees for sanitation services.
FY 2014 FY 2012 FY 2012 FY 2013 FY 2013 FY 2014 FY 2014 FY 2014 Increase Over Actual Actual Actual Actual Budgeted Budgeted Amended Original Fund Revenues Expenditures Revenues Expenditures Revenues Expenditures Expenditures Appropriation Sanitation Fund $187,105 $187,105 $204,089 $204,089 $214,300 $214,300 $224,000 $9,700
Grand Total $3,716,757 $3,716,757 $11,022,992 $11,022,992 $11,189,359 $11,189,359 $11,199,059 $9,700
At said hearing any interested person may appear and show cause, if any he has, why such proposed appropriations ordinance amendment should or should not be adopted. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities related to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing. Morri Hall, City Clerk
Publish February 12 & 19, 2014
113 CITY OF GOODING, IDAHO ORDINANCE No. 687 APPROPRIATION ORDINANCE AMENDMENT
AN ORDINANCE OF THE CITY OF GOODING, IDAHO, AMENDING ORDINANCE NO. 682, THE APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, APPROPRIATING ADDITIONAL MONIES THAT ARE TO BE RECEIVED BY THE CITY OF GOODING, IDAHO IN THE SUM OF $9,700; PROVIDING FOR REPEAL OF CONFLICTING PROVISIONS AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho:
Section 1: That Ordinance No. 682, the appropriations ordinance for the City of Gooding, Idaho, for the fiscal year commencing October 1, 2013, be, and the same is hereby amended as follows:
That the additional amount of $9,700 be appropriated out of the revenues of the Sanitation Fund to be used for authorized activities.
Section 2: All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed.
Section 3: This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of The Times News, a newspaper of general circulation in the Magic Valley, and the official newspaper of said City.
PASSED under suspension of rules upon which a roll call vote was taken and duly enacted an Ordinance of the City of Gooding, Gooding County, Idaho at a convened meeting of the City of Gooding City Council held on the 25th day of February, 2014.
Attest:
______
Mayor City Clerk
114 Appendix H Property Tax Budget Increases Under 3 Percent Cap, New Construction & Annexation
A city has certified the following approved amounts to be raised by property tax levies:
Fund FY 2015 FY 2016 FY 2017 General $100,000 $90,000 $95,000 Street $10,000 $15,000 $14,000 Subtotal $110,000 $105,000 $109,000
Bond $25,000 $35,000 $45,000 Total $135,000 $140,000 $154,000
Assume the city has no new construction or annexation, and that none of the funds are at or near statutory levy limits. What is the maximum FY 2018 property tax budget for the city?
1. The highest nonexempt fund subtotal was $110,000 in FY 2015. Remember, Idaho Code 63- 802(4) provides that the 3 Percent Cap “does not include revenues from nonproperty tax sources, and does not include…levies that are voter approved for bonds, [or] override levies...”
2. Multiply the highest nonexempt levy from the three preceding fiscal years ($110,000) by 1.03 (3 percent) to get the maximum property tax levy of $113,300 in FY 2018 (an increase of $3,300).
The city needs to increase the property tax portion of its street fund to $50,000 to meet urgent needs. Can this be done? Yes, provided the subtotal of the nonexempt funds does not exceed $113,300. In other words, to increase the street fund to $50,000 the property tax revenue for the general fund could be no greater than $63,300. Remember the 3 percent limit is applied to the subtotal of the nonexempt funds, not to each individual fund.
New Construction
The city has received the new construction roll prepared by the county assessor showing $2 million of value in new construction. Multiply the value of the new construction by the prior year’s nonexempt levy rate (for the purpose of this example the prior year’s nonexempt levy rate is 0.00803) to get the amount for new construction—$16,060. The maximum allowable nonexempt property tax portion of the city’s budget would be the amount allowed under the 3 Percent Cap (see the previous example) plus $16,060 from the new construction calculation, plus the amount for annexation (see the following example), plus any foregone amount that the city chooses to recapture. Remember, the nonexempt property tax levy may be split between the nonexempt funds (general, street, and any others) at the discretion of the city, provided that statutory levy limits are not exceeded (see Appendix L for more information).
Annexation
The city discussed in this example annexed a tract of property during the previous year with a taxable value of $5 million. What is the amount of additional property tax budget that can be certified?
Multiply the taxable value of the annexed property ($5 million) by the prior year’s nonexempt levy rate (for this example the prior year’s nonexempt levy rate is 0.00803) to get the amount of $40,150. The maximum allowable nonexempt property tax portion of the city’s budget would be the 3 percent increase, plus the amount for new construction, plus $40,150 for the annexed area, plus any foregone amount that the city chooses to recapture.
115 Appendix I: 2016 Urban Renewal Increment Value by City Data Provided by Idaho State Tax Commission
2016 Year End City Urban Renewal Increment Ammon $24,316,747 Bellevue $4,055,189 Blackfoot $33,021,360 Boise $882,030,180 Bonners Ferry $8,533,788 Buhl $11,939,379 Burley $194,110,651 Caldwell $361,767,889 Chubbuck $142,371,403 Coeur d'Alene $486,981,448 Dover $85,983,013 Driggs $25,488,960 Eagle $44,202,635 Garden City $27,037,267 Harrison $73,680 Hayden $67,063,649 Heyburn $6,078,947 Idaho Falls $225,444,423 Jerome $88,185,109 Ketchum $182,473,020 Lewiston $76,500,313 McCall $58,618,447 Meridian $89,763,529 Middleton $8,029,452 Mountain Home $38,248,631 Nampa $54,487,072 Payette $4,635,828 Post Falls $310,165,570 Priest River $2,200,881 Rexburg $149,231,881 Rigby $14,454,800 Riggins $2,534,081 Rupert $2,319,985 Sandpoint $83,009,254 Shelley $14,665,170 Spirit Lake $8,878,783 Sugar City $9,262 Twin Falls $629,195,377 TOTAL $4,448,107,053
116 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Aberdeen Airport (50-321) Nonexempt $53,462,241 $20,017 0.000374414 $6,910 $2,947 7,985.89 General Nonexempt $53,462,241 $308,265 0.005766032 Recreation Nonexempt $53,462,241 $20,017 0.000374414 (blank) Streets - Lighting, Oiling Etc. Nonexempt $53,462,241 $52,047 0.000973528 (blank) $400,346 0.007488388 City of Acequia General Nonexempt $5,168,227 $13,954 0.002699959 (blank) 1,271.26 City of Albion General Nonexempt $11,478,856 $26,721 0.002327845 $717 $94 569.24 City of American Falls General Nonexempt $108,704,988 $773,203 0.007112857 $327 $209 31,136.90 Recreation Nonexempt $108,704,988 $60,941 0.000560609 (blank) Streets - Lighting, Oiling Etc. Nonexempt $108,704,988 $180,067 0.001656474 (blank) Tort Nonexempt $108,704,988 $58,000 0.000533554 (blank) $1,072,211 0.009863494 City of Ammon General Nonexempt $754,743,472 $2,374,988 0.003146749 (blank) $153 22,691.34 City of Arco General Nonexempt $23,701,413 $95,354 0.004023136 (blank) $563 11,394.30 Streets - Lighting, Oiling Etc. Nonexempt $23,701,413 $103,847 0.004381469 (blank)
Tort Nonexempt $23,701,413 $11,801 0.000497903 (blank) 117 $211,002 0.008902508 City of Arimo Bond Exempt $10,451,927 $31,540 0.003017625 $3,984 $27 201.98 General Nonexempt $10,451,927 $33,327 0.003188599 $64,867 0.006206224 City of Ashton Capital Improvement Nonexempt $36,274,055 $10,771 0.000296934 (blank) $2,103 9,150.20 General Nonexempt $36,274,055 $207,393 0.005717392 (blank) Recreation Nonexempt $36,274,055 $21,544 0.000593923 (blank) Streets - Lighting, Oiling Etc. Nonexempt $36,274,055 $107,695 0.002968926 (blank) $347,403 0.009577175 City of Athol General Nonexempt $32,652,824 $40,475 0.001239556 (blank) 5,030.70 Streets - Lighting, Oiling Etc. Nonexempt $32,652,824 $75,169 0.002302067 (blank) $115,644 0.003541623 City of Atomic City General Nonexempt $752,230 $3,190 0.004240724 (blank) 8.76 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Bancroft Airport (50-321) Nonexempt $9,012,305 $1,710 0.000189741 (blank) $4,432 5,638.01 General Nonexempt $9,012,305 $74,698 0.008288446 (blank) Recreation Nonexempt $9,012,305 $4,900 0.000543701 (blank) Streets - Lighting, Oiling Etc. Nonexempt $9,012,305 $75,230 0.008347476 (blank) Tort Nonexempt $9,012,305 $9,267 0.001028261 (blank) $165,805 0.018397625 City of Basalt General Nonexempt $7,475,176 $16,838 0.002252522 $292 $6 92.01 City of Bellevue General Nonexempt $195,678,111 $628,346 0.003211121 (blank) $19 7,053.85 City of Blackfoot Cemetery Nonexempt $349,252,927 $132,320 0.000378866 $704,995 $1,345 77,713.56 Firemen's Retirement Nonexempt $349,252,927 $88,733 0.000254065 (blank) General Nonexempt $349,252,927 $2,833,101 0.008111889 Library Nonexempt $349,252,927 $222,430 0.000636874 (blank) Recreation Nonexempt $349,252,927 $209,550 0.000599995 (blank) Streets - Lighting, Oiling Etc. Nonexempt $349,252,927 $304,664 0.000872331 (blank) Tort Nonexempt $349,252,927 $81,030 0.000232010 (blank) $3,871,828 0.011086030 City of Bliss
General Nonexempt $7,358,056 $55,248 0.007508505 (blank) 5,782.42 118 Recreation Nonexempt $7,358,056 $3,800 0.000516441 (blank) Tort Nonexempt $7,358,056 $4,000 0.000543622 (blank) $63,048 0.008568568 City of Bloomington General Nonexempt $14,790,378 $17,255 0.001166637 $690 $17 352.33 City of Boise General Nonexempt $19,015,523,706 $135,635,793 0.007132898 $13,665 $1,303 1,096,081.09 City of Bonners Ferry General Nonexempt $122,495,454 $589,333 0.004811060 (blank) $447 16,142.13 City of Bovill General Nonexempt $5,237,250 $39,991 0.007635878 (blank) $11 2,838.46 City of Buhl Airport (50-321) Nonexempt $137,471,846 $2,500 0.000018186 (blank) $190 27,811.39 General Nonexempt $137,471,846 $1,169,169 0.008504789 (blank) Library Nonexempt $137,471,846 $135,212 0.000983561 (blank) Streets - Lighting, Oiling Etc. Nonexempt $137,471,846 $172,541 0.001255101 (blank) Tort Nonexempt $137,471,846 $68,000 0.000494647 (blank) $1,547,422 0.011256284 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Burley Bond U/R (Part) Exempt $370,569,044 $325,800 0.000831723 $50 $2,721 91,947.58 General Nonexempt $370,569,044 $1,799,602 0.004856320 (blank) Library Nonexempt $370,569,044 $173,649 0.000468601 (blank) Override U/R Exempt $370,569,044 $140,000 0.000245954 (blank) Override U/R #2 Exempt $370,569,044 $250,000 0.000439203 (blank) $2,689,051 0.006841801 City of Caldwell Airport (50-321) Nonexempt $1,570,213,344 $125,863 0.000080157 $2,495,423 $3,479 215,603.08 Bond U/R (Part) Exempt $1,570,213,344 $459,750 0.000292792 (blank) Capital Improvement Nonexempt $1,570,213,344 $364,420 0.000232083 (blank) Cemetery Nonexempt $1,570,213,344 $110,762 0.000070539 (blank) General Nonexempt $1,570,213,344 $11,386,958 0.007251854 Library Nonexempt $1,570,213,344 $665,514 0.000423837 (blank) Recreation Nonexempt $1,570,213,344 $570,274 0.000363182 (blank) Streets - Lighting, Oiling Etc. Nonexempt $1,570,213,344 $1,917,725 0.001221315 (blank) $15,601,266 0.009935759 City of Cambridge General Nonexempt $14,728,692 $48,813 0.003314144 $3 $52 2,427.01 Tort Nonexempt $14,728,692 $3,650 0.000247816 (blank) $52,463 0.003561960
City of Carey 119 General Nonexempt $26,583,764 $63,757 0.002398344 $660 $28 1,056.26 City of Cascade Airport (50-321) Nonexempt $90,237,499 $3,279 0.000036337 $57,918 $55 17,275.26 General Nonexempt $90,237,499 $440,364 0.004880055 Library Nonexempt $90,237,499 $67,571 0.000748813 (blank) Recreation Nonexempt $90,237,499 $38,578 0.000427516 (blank) Streets - Lighting, Oiling Etc. Nonexempt $90,237,499 $272,446 0.003019210 (blank) $822,238 0.009111931 City of Castleford General Nonexempt $4,007,460 $11,124 0.002775823 $229 224.66 Tort Nonexempt $4,007,460 $3,761 0.000938500 (blank) $14,885 0.003714323 City of Challis Airport (50-321) Nonexempt $56,441,114 $3,326 0.000058929 (blank) $17 6,834.16 Capital Improvement Nonexempt $56,441,114 $22,064 0.000390921 (blank) General Nonexempt $56,441,114 $143,962 0.002550658 (blank) Library Nonexempt $56,441,114 $36,290 0.000642971 (blank) Streets - Lighting, Oiling Etc. Nonexempt $56,441,114 $96,773 0.001714583 (blank) $302,415 0.005358062 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Chubbuck General Nonexempt $482,753,355 $4,020,594 0.008328464 $362,094 81,774.08 Streets - Lighting, Oiling Etc. Nonexempt $482,753,355 $839,584 0.001739157 (blank) Tort Nonexempt $482,753,355 $35,000 0.000072501 (blank) $4,895,178 0.010140122 City of Clark Fork General Nonexempt $25,203,563 $35,364 0.001403135 $4,198 1,634.66 Streets - Lighting, Oiling Etc. Nonexempt $25,203,563 $29,753 0.001180508 (blank) $65,117 0.002583643 City of Clifton General Nonexempt $10,991,073 $22,655 0.002061218 $309 $24 284.64 City of Coeur d'Alene Bond U/R Exempt $3,633,189,150 $875,900 0.000212283 $4,396,463 $461 288,084.62 Firemen's Retirement Nonexempt $3,633,189,150 $250,000 0.000068810 (blank) General Nonexempt $3,633,189,150 $18,896,597 0.005201105 Library Nonexempt $3,633,189,150 $1,533,398 0.000422053 (blank) $21,555,895 0.005904251 City of Cottonwood Airport (50-321) Nonexempt $35,604,603 $4,686 0.000131612 $413 4,976.32 General Nonexempt $35,604,603 $155,283 0.004361318 Recreation Nonexempt $35,604,603 $4,814 0.000135207 (blank)
Streets - Lighting, Oiling Etc. Nonexempt $35,604,603 $91,290 0.002563994 (blank) 120 $256,073 0.007192131 City of Council General Nonexempt $21,576,668 $159,000 0.007369071 $13,816 $23 8,558.74 Tort Nonexempt $21,576,668 $13,570 0.000628920 (blank) $172,570 0.007997991 City of Craigmont General Nonexempt $17,604,117 $112,052 0.006365102 (blank) $838 4,888.68 Recreation Nonexempt $17,604,117 $10,059 0.000571400 (blank) Streets - Lighting, Oiling Etc. Nonexempt $17,604,117 $76,520 0.004346710 (blank) $198,631 0.011283212 City of Culdesac General Nonexempt $7,539,724 $67,857 0.008999932 $2,014 $32 147.72 Streets - Lighting, Oiling Etc. Nonexempt $7,539,724 $30,244 0.004011287 (blank) Tort Nonexempt $7,539,724 $3,996 0.000529993 (blank) $102,097 0.013541212 City of Dalton Gardens General Nonexempt $282,078,358 $138,020 0.000489297 $2,046 $2 2,169.36 City of Dayton General Nonexempt $23,747,937 $23,690 0.000997560 (blank) $875 539.62 City of Deary General Nonexempt $18,429,932 $124,375 0.006748533 $534 $31 2,313.76 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Declo General Nonexempt $7,074,407 $23,918 0.003380919 (blank) $935 675.30 City of Dietrich General Nonexempt $4,760,555 $22,060 0.004633913 (blank) $10 232.40 City of Donnelly General Nonexempt $17,533,954 $84,722 0.004831882 $8 $36 2,276.14 City of Dover General Nonexempt $83,193,213 $77,035 0.000925977 $5,087 $18 560.24 City of Downey General Nonexempt $20,102,820 $92,862 0.004619352 $42,815 4,046.17 Recreation Nonexempt $20,102,820 $5,984 0.000297670 (blank) Streets - Lighting, Oiling Etc. Nonexempt $20,102,820 $36,735 0.001827356 (blank) Tort Nonexempt $20,102,820 $9,135 0.000454414 (blank) $144,716 0.007198792 City of Driggs General Nonexempt $195,875,793 $440,633 0.002249553 (blank) $292 6,439.18 City of Drummond General Nonexempt $669,557 $616 0.000920011 $296 10.94 City of Dubois General Nonexempt $12,793,559 $50,720 0.003964495 (blank) $1,732 2,225.26 City of Eagle
Bond Exempt $3,126,864,953 $217,207 0.000069465 $74 $19 8,462.85 121 General Nonexempt $3,126,864,953 $1,688,331 0.000539944 Library Nonexempt $3,126,864,953 $1,171,843 0.000374766 (blank) $3,077,381 0.000984175 City of East Hope General Nonexempt $60,704,157 $43,952 0.000724036 $1 $11 355.64 City of Eden General Nonexempt $7,764,090 $48,924 0.006301318 $9,844 $73 443.42 City of Elk River General Nonexempt $10,395,766 $49,545 0.004765883 $2,907 2,006.38 Tort Nonexempt $10,395,766 $13,000 0.001250509 (blank) $62,545 0.006016392 City of Emmett Cemetery Nonexempt $248,611,157 $34,030 0.000136880 $476 $1,043 49,101.02 General Nonexempt $248,611,157 $1,325,921 0.005333313 Library Nonexempt $248,611,157 $154,076 0.000619747 (blank) Streets - Lighting, Oiling Etc. Nonexempt $248,611,157 $60,641 0.000243919 (blank) $1,574,668 0.006333859 City of Fairfield General Nonexempt $18,230,862 $149,568 0.008204110 (blank) $255 2,405.16 City of Ferdinand General Nonexempt $5,545,121 $20,182 0.003639596 (blank) 834.06 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Fernan Lake General Nonexempt $22,841,664 $27,120 0.001187304 $12,826 27.38 City of Filer General Nonexempt $74,522,181 $554,049 0.007434686 $1,259 $1,657 13,349.66 Library Nonexempt $74,522,181 $71,519 0.000959701 (blank) Streets - Lighting, Oiling Etc. Nonexempt $74,522,181 $287,573 0.003858891 (blank) Tort Nonexempt $74,522,181 $44,978 0.000603552 (blank) $958,119 0.012856830 City of Firth General Nonexempt $9,254,238 $55,467 0.005993686 $18,629 $481 1,507.01 Streets - Lighting, Oiling Etc. Nonexempt $9,254,238 $10,000 0.001080586 (blank) $65,467 0.007074272 City of Franklin General Nonexempt $29,695,626 $101,217 0.003408482 (blank) $729 1,318.41 City of Fruitland General Nonexempt $218,762,406 $1,347,848 0.006161241 $199,460 $37 29,114.54 Recreation Nonexempt $218,762,406 $110,000 0.000502829 (blank) Streets - Lighting, Oiling Etc. Nonexempt $218,762,406 $117,146 0.000535494 (blank) $1,574,994 0.007199564 City of Garden City Bond U/R Exempt $1,105,767,791 $67,688 0.000059744 $104,386 $32 54,448.05
General Nonexempt $1,105,767,791 $3,883,292 0.003511851 122 $3,950,980 0.003571595 City of Genesee General Nonexempt $33,696,628 $224,491 0.006662121 $10,230 $114 1,979.78 City of Georgetown General Nonexempt $14,090,960 $25,419 0.001803923 $325 $201 134.49 City of Glenns Ferry Airport (50-321) Nonexempt $41,417,544 $21,000 0.000507032 $148,324 $723 24,336.86 Capital Improvement Nonexempt $41,417,544 $10,000 0.000241444 (blank) Cemetery Nonexempt $41,417,544 $14,480 0.000349610 (blank) General Nonexempt $41,417,544 $309,440 0.007471230 Library Nonexempt $41,417,544 $26,900 0.000649483 (blank) Streets - Lighting, Oiling Etc. Nonexempt $41,417,544 $191,774 0.004630260 (blank) Tort Nonexempt $41,417,544 $13,000 0.000313877 (blank) $586,594 0.014162936 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Gooding Airport (50-321) Nonexempt $96,042,999 $22,305 0.000232240 (blank) $3,793 29,649.70 Capital Improvement Nonexempt $96,042,999 $13,315 0.000138636 (blank) General Nonexempt $96,042,999 $510,615 0.005316525 (blank) Library Nonexempt $96,042,999 $91,817 0.000955999 (blank) Recreation Nonexempt $96,042,999 $53,283 0.000554783 (blank) Streets - Lighting, Oiling Etc. Nonexempt $96,042,999 $234,301 0.002439543 (blank) Tort Nonexempt $96,042,999 $40,499 0.000421676 (blank) $966,135 0.010059402 City of Grace General Nonexempt $22,863,120 $166,580 0.007285970 (blank) $79 3,075.04 Streets - Lighting, Oiling Etc. Nonexempt $22,863,120 $48,882 0.002138028 (blank) Tort Nonexempt $22,863,120 $13,710 0.000599656 (blank) $229,172 0.010023654 City of Grandview General Nonexempt $10,229,214 $8,487 0.000829683 (blank) $92 362.24 City of Grangeville General Nonexempt $145,759,216 $508,665 0.003489762 (blank) 23,095.04 Library Nonexempt $145,759,216 $45,000 0.000308728 (blank) Recreation Nonexempt $145,759,216 $70,000 0.000480244 (blank) Streets - Lighting, Oiling Etc. Nonexempt $145,759,216 $281,016 0.001927947 (blank)
Tort Nonexempt $145,759,216 $28,000 0.000192098 (blank) 123 $932,681 0.006398779 City of Greenleaf General Nonexempt $24,745,860 $71,641 0.002895070 $53 $9 1,697.26 City of Hagerman General Nonexempt $31,365,707 $104,350 0.003326882 (blank) $77 3,097.04 Library Nonexempt $31,365,707 $21,023 0.000670254 (blank) Recreation Nonexempt $31,365,707 $18,569 0.000592016 (blank) Streets - Lighting, Oiling Etc. Nonexempt $31,365,707 $46,738 0.001490099 (blank) $190,680 0.006079251 City of Hailey Bond U/R Exempt $868,048,866 $399,400 0.000455376 (blank) $139 25,556.93 General Nonexempt $868,048,866 $2,330,147 0.002684350 (blank) Override U/R Exempt $868,048,866 $400,000 0.000456060 (blank) $3,129,547 0.003595786 City of Hansen General Nonexempt $19,164,515 $131,124 0.006842020 $55,408 $121 941.54 Tort Nonexempt $19,164,515 $8,560 0.000446659 (blank) $139,684 0.007288679 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Harrison General Nonexempt $31,611,494 $113,048 0.003576168 $7,436 1,555.00 Tort Nonexempt $31,611,494 $10,000 0.000316341 (blank) $123,048 0.003892509 City of Hauser Lake General Nonexempt $35,064,831 $20,095 0.000573081 $1,997 204.82 City of Hayden General Nonexempt $1,024,396,079 $1,313,300 0.001282024 $7 $80 17,074.70 City of Hayden Lake General Nonexempt $183,255,465 $137,675 0.000751274 $273 328.30 City of Hazelton General Nonexempt $16,055,978 $120,551 0.007508169 (blank) $233 2,622.22 Recreation Nonexempt $16,055,978 $7,000 0.000435975 (blank) $127,551 0.007944144 City of Heyburn General Nonexempt $176,492,227 $927,338 0.005254271 (blank) $497 10,225.82 City of Hollister General Nonexempt $6,581,313 $30,406 0.004620051 (blank) 362.46 City of Homedale General Nonexempt $54,040,748 $389,800 0.007213076 (blank) $247 14,424.56 Recreation Nonexempt $54,040,748 $20,531 0.000379917 (blank)
$410,331 0.007592993 124 City of Hope General Nonexempt $19,814,592 $45,416 0.002292048 (blank) 319.20 Streets - Lighting, Oiling Etc. Nonexempt $19,814,592 $8,412 0.000424536 (blank) $53,828 0.002716584 City of Horseshoe Bend General Nonexempt $26,651,628 $171,500 0.006434879 $2,133 5,367.82 City of Huetter General Nonexempt $11,872,278 $63,480 0.005346910 $934 934.32 City of Idaho City General Nonexempt $24,455,137 $92,325 0.003775280 $144 $3 4,662.19 Streets - Lighting, Oiling Etc. Nonexempt $24,455,137 $32,438 0.001326429 (blank) $124,763 0.005101709 City of Idaho Falls Capital Improvement Nonexempt $3,124,421,943 $1,141,524 0.000365355 $6,292,701 $1,461 470,658.55 Firemen's Retirement Nonexempt $3,124,421,943 $400,791 0.000128277 (blank) General Nonexempt $3,124,421,943 $21,697,949 0.006944628 Library Nonexempt $3,124,421,943 $1,846,697 0.000591052 (blank) Recreation Nonexempt $3,124,421,943 $663,831 0.000212465 (blank) Streets - Lighting, Oiling Etc. Nonexempt $3,124,421,943 $3,684,891 0.001179383 (blank) Tort Nonexempt $3,124,421,943 $636,966 0.000203867 (blank) $30,072,649 0.009625027 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Inkom General Nonexempt $27,384,555 $163,029 0.005953319 (blank) 1,805.45 Recreation Nonexempt $27,384,555 $15,500 0.000566012 (blank) Streets - Lighting, Oiling Etc. Nonexempt $27,384,555 $48,548 0.001772824 (blank) Tort Nonexempt $27,384,555 $12,239 0.000446931 (blank) $239,316 0.008739086 City of Iona General Nonexempt $70,636,619 $254,000 0.003595869 $57,524 1,072.87 City of Island Park General Nonexempt $121,360,336 $23,189 0.000191076 $493 729.87 City of Jerome Bond U/R (Part) Exempt $459,716,899 $63,950 0.000138402 $278,586 $1,658 76,979.30 Firemen's Retirement Nonexempt $459,716,899 $123,904 0.000269522 (blank) General Nonexempt $459,716,899 $2,750,927 0.005983959 Library Nonexempt $459,716,899 $367,142 0.000798626 (blank) Recreation Nonexempt $459,716,899 $187,711 0.000408319 (blank) Streets - Lighting, Oiling Etc. Nonexempt $459,716,899 $744,358 0.001619166 (blank) Tort Nonexempt $459,716,899 $52,591 0.000114399 (blank) $4,290,583 0.009332393 City of Juliaetta General Nonexempt $19,921,158 $117,161 0.005881234 (blank) $37 3,707.94
City of Kamiah 125 General Nonexempt $42,610,829 $176,458 0.004141154 (blank) $1 6,376.62 Recreation Nonexempt $42,610,829 $9,919 0.000232805 (blank) Streets - Lighting, Oiling Etc. Nonexempt $42,610,829 $18,570 0.000435805 (blank) $204,947 0.004809764 City of Kellogg Capital Improvement Nonexempt $132,512,724 $43,838 0.000330821 (blank) 26,290.42 General Nonexempt $132,512,724 $509,679 0.003846265 (blank) Library Nonexempt $132,512,724 $64,331 0.000485470 (blank) Recreation Nonexempt $132,512,724 $74,500 0.000562210 (blank) Streets - Lighting, Oiling Etc. Nonexempt $132,512,724 $405,647 0.003061193 (blank) Tort Nonexempt $132,512,724 $32,394 0.000244460 (blank) $1,130,389 0.008530419 City of Kendrick General Nonexempt $13,728,533 $99,051 0.007214973 (blank) $945 3,348.88 City of Ketchum General Nonexempt $2,803,861,604 $3,950,184 0.001408837 (blank) $43 11,372.72 City of Kimberly General Nonexempt $107,578,937 $851,998 0.007919747 $81,168 $6,956 12,008.74 Library Nonexempt $107,578,937 $35,031 0.000325631 (blank) $887,029 0.008245378 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Kooskia General Nonexempt $18,906,671 $28,244 0.001493864 (blank) $32 2,111.76 Recreation Nonexempt $18,906,671 $9,415 0.000497972 (blank) Streets - Lighting, Oiling Etc. Nonexempt $18,906,671 $56,486 0.002987623 (blank) $94,145 0.004979459 City of Kootenai General Nonexempt $57,823,989 $47,838 0.000827304 $1,901 1,261.84 City of Kuna General Nonexempt $681,572,058 $2,055,827 0.003016302 $57,570 $225 11,034.24 City of Lapwai General Nonexempt $4,832,498 $40,630 0.008407660 (blank) $168 4,919.02 Recreation Nonexempt $4,832,498 $2,122 0.000439110 (blank) Streets - Lighting, Oiling Etc. Nonexempt $4,832,498 $18,603 0.003849562 (blank) Tort Nonexempt $4,832,498 $4,205 0.000870150 (blank) $65,560 0.013566482 City of Lava Hot Springs General Nonexempt $39,846,013 $104,609 0.002625332 $57,231 1,772.79 Streets - Lighting, Oiling Etc. Nonexempt $39,846,013 $47,097 0.001181975 (blank) $151,706 0.003807307 City of Leadore General Nonexempt $2,646,253 $12,956 0.004895979 $639 137.22
City of Lewiston 126 Capital Improvement Nonexempt $1,882,944,161 $395,500 0.000210043 $2,443,973 $587 290,651.51 Cemetery Nonexempt $1,882,944,161 $112,500 0.000059747 (blank) General Nonexempt $1,882,944,161 $13,505,138 0.007172352 Library Nonexempt $1,882,944,161 $1,215,000 0.000645266 (blank) Police Retirement Nonexempt $1,882,944,161 $1,014,950 0.000539023 (blank) Streets - Lighting, Oiling Etc. Nonexempt $1,882,944,161 $1,672,650 0.000888316 (blank) $17,915,738 0.009514747 City of Lewisville General Nonexempt $13,515,459 $53,229 0.003938379 (blank) $15 474.71 City of Mackay General Nonexempt $29,533,144 $67,606 0.002289157 (blank) $105 1,892.22 City of Malad General Nonexempt $72,444,428 $627,893 0.008667237 (blank) $840 13,611.06 City of Malta General Nonexempt $5,171,011 $3,532 0.000683039 $2,434 $28 310.02 City of Marsing General Nonexempt $28,196,698 $114,193 0.004049871 (blank) 4,721.94 Recreation Nonexempt $28,196,698 $14,294 0.000506939 (blank) Streets - Lighting, Oiling Etc. Nonexempt $28,196,698 $30,082 0.001066863 (blank) $158,569 0.005623673 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of McCall Airport (50-321) Nonexempt $1,062,312,588 $44,430 0.000041824 $400,772 $268 29,422.70 General Nonexempt $1,062,312,588 $3,279,955 0.003087561 Library Nonexempt $1,062,312,588 $388,292 0.000365516 (blank) Recreation Nonexempt $1,062,312,588 $236,160 0.000222307 (blank) Streets - Lighting, Oiling Etc. Nonexempt $1,062,312,588 $1,286,681 0.001211208 (blank) $5,235,518 0.004928416 City of McCammon General Nonexempt $36,030,819 $154,238 0.004280724 $81,498 2,698.09 Recreation Nonexempt $36,030,819 $14,320 0.000397438 (blank) Streets - Lighting, Oiling Etc. Nonexempt $36,030,819 $44,857 0.001244962 (blank) $213,415 0.005923124 City of Melba General Nonexempt $13,445,864 $84,049 0.006250918 $325 $330 2,309.64 City of Menan General Nonexempt $19,876,908 $82,827 0.004166996 (blank) 919.43 City of Meridian General Nonexempt $7,365,391,672 $28,097,000 0.003814733 $1,875,781 $58 183,264.23 City of Middleton General Nonexempt $266,947,962 $768,453 0.002878662 $142,948 $71 12,004.19 Streets - Lighting, Oiling Etc. Nonexempt $266,947,962 $681,459 0.002552778 (blank)
$1,449,912 0.005431440 127 City of Midvale General Nonexempt $8,898,042 $20,953 0.002354788 (blank) $152 498.11 City of Minidoka General Nonexempt $1,858,635 $13,709 0.007375843 (blank) 633.56 Tort Nonexempt $1,858,635 $4,000 0.002152117 (blank) $17,709 0.009527960 City of Montpelier Cemetery Nonexempt $98,187,818 $20,000 0.000203691 (blank) $465 14,270.04 General Nonexempt $98,187,818 $594,641 0.006056159 (blank) Streets - Lighting, Oiling Etc. Nonexempt $98,187,818 $28,000 0.000285168 (blank) $642,641 0.006545018 City of Moore General Nonexempt $4,755,313 $6,214 0.001306749 $20 283.74 City of Moscow Bond U/R Exempt $1,110,380,246 $228,370 0.000203997 $370,554 $376 89,765.08 General Nonexempt $1,110,380,246 $5,253,176 0.004730970 $5,481,546 0.004934967 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Mountain Home Airport (50-321) Nonexempt $504,625,187 $40,000 0.000079267 (blank) $1,101 91,159.61 Bond Exempt $504,625,187 $163,200 0.000323408 (blank) Cemetery Nonexempt $504,625,187 $71,152 0.000141000 (blank) General Nonexempt $504,625,187 $4,445,151 0.008808817 (blank) Library Nonexempt $504,625,187 $415,794 0.000823966 (blank) Recreation Nonexempt $504,625,187 $217,977 0.000431958 (blank) Streets - Lighting, Oiling Etc. Nonexempt $504,625,187 $676,708 0.001341011 (blank) $6,029,982 0.011949427 City of Moyie Springs General Nonexempt $32,312,274 $58,541 0.001811726 (blank) $87 670.92 City of Mud Lake General Nonexempt $4,558,018 $40,104 0.008798561 (blank) $19 720.80 City of Mullan General Nonexempt $17,490,100 $153,612 0.008782797 (blank) 1,929.38 City of Murtaugh General Nonexempt $4,546,909 $40,442 0.008894394 (blank) 1,650.86 Tort Nonexempt $4,546,909 $4,947 0.001087992 (blank) $45,389 0.009982386 City of Nampa Airport (50-321) Nonexempt $4,162,480,731 $106,925 0.000025688 $4,344,946 $7,579 523,275.03
Bond U/R (Part) Exempt $4,162,480,731 $2,697,150 0.000639582 (blank) 128 Capital Improvement Nonexempt $4,162,480,731 $583,090 0.000140082 (blank) Cemetery Nonexempt $4,162,480,731 $173,576 0.000041700 (blank) General Nonexempt $4,162,480,731 $29,197,228 0.007014382 Library Nonexempt $4,162,480,731 $2,052,329 0.000493054 (blank) Recreation Nonexempt $4,162,480,731 $1,864,935 0.000448035 (blank) Streets - Lighting, Oiling Etc. Nonexempt $4,162,480,731 $940,405 0.000225924 (blank) $37,615,638 0.009028447 City of New Meadows General Nonexempt $14,420,398 $127,737 0.008858077 (blank) $17 7,372.40 City of New Plymouth General Nonexempt $45,235,254 $219,021 0.004841821 $87,248 $136 12,454.38 Library Nonexempt $45,235,254 $14,325 0.000316678 (blank) Recreation Nonexempt $45,235,254 $24,743 0.000546985 (blank) Streets - Lighting, Oiling Etc. Nonexempt $45,235,254 $160,078 0.003538789 (blank) $418,167 0.009244273 City of Newdale General Nonexempt $11,862,225 $45,258 0.003815304 (blank) $53 790.88 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Nez Perce Bond Exempt $15,876,892 $6,158 0.000387859 (blank) $4,658 7,859.02 General Nonexempt $15,876,892 $129,940 0.008184221 (blank) Tort Nonexempt $15,876,892 $10,326 0.000650379 (blank) $146,424 0.009222459 City of Notus General Nonexempt $17,051,749 $80,942 0.004746844 $87 $596 2,317.64 City of Oakley General Nonexempt $22,355,108 $42,161 0.001885967 (blank) $3,171 1,105.84 City of Oldtown General Nonexempt $17,798,008 $23,705 0.001331891 (blank) $10 2,135.44 City of Orofino General Nonexempt $103,159,406 $706,917 0.006852666 (blank) $141 38,069.38 Recreation Nonexempt $103,159,406 $50,000 0.000484687 (blank) Streets - Lighting, Oiling Etc. Nonexempt $103,159,406 $235,220 0.002280160 (blank) Tort Nonexempt $103,159,406 $21,000 0.000203568 (blank) $1,013,137 0.009821081 City of Osburn General Nonexempt $47,791,286 $289,436 0.006056251 $3,695 7,135.46 Streets - Lighting, Oiling Etc. Nonexempt $47,791,286 $63,872 0.001336478 (blank) $353,308 0.007392729
City of Oxford 129 General Nonexempt $2,190,029 $1,011 0.000461638 $32 $1 3.35 City of Paris General Nonexempt $25,962,319 $52,617 0.002026668 (blank) $478 620.71 City of Parker General Nonexempt $7,920,589 $27,546 0.003477772 (blank) $192 55.19 City of Parma Airport (50-321) Nonexempt $65,127,246 $18,332 0.000281480 $22,168 $1,908 18,511.85 General Nonexempt $65,127,246 $401,306 0.006161876 Library Nonexempt $65,127,246 $42,132 0.000646918 (blank) Recreation Nonexempt $65,127,246 $28,981 0.000444990 (blank) Streets - Lighting, Oiling Etc. Nonexempt $65,127,246 $93,505 0.001435728 (blank) $584,256 0.008970992 City of Paul General Nonexempt $35,763,175 $190,934 0.005338844 (blank) $3,501 6,192.98 Tort Nonexempt $35,763,175 $10,500 0.000293598 (blank) $201,434 0.005632442 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Payette Airport (50-321) Nonexempt $215,548,419 $27,060 0.000125540 $522,166 $1,161 48,678.23 Bond U/R Exempt $215,548,419 $49,199 0.000223242 (blank) Capital Improvement Nonexempt $215,548,419 $10,000 0.000046393 (blank) General Nonexempt $215,548,419 $1,357,623 0.006298460 Library Nonexempt $215,548,419 $211,500 0.000981218 (blank) Recreation Nonexempt $215,548,419 $34,713 0.000161045 (blank) Streets - Lighting, Oiling Etc. Nonexempt $215,548,419 $375,628 0.001742662 (blank) Tort Nonexempt $215,548,419 $67,811 0.000314598 (blank) $2,133,534 0.009893158 City of Peck Cemetery Nonexempt $4,619,085 $1,551 0.000335781 $724 $8 107.14 General Nonexempt $4,619,085 $23,225 0.005028052 Streets - Lighting, Oiling Etc. Nonexempt $4,619,085 $9,146 0.001980046 (blank) $33,922 0.007343879 City of Pierce General Nonexempt $14,784,918 $70,056 0.004738342 (blank) $771 3,060.10 Recreation Nonexempt $14,784,918 $1,844 0.000124722 (blank) Streets - Lighting, Oiling Etc. Nonexempt $14,784,918 $51,533 0.003485511 (blank) $123,433 0.008348575 City of Pinehurst
General Nonexempt $61,195,111 $175,273 0.002864167 $12,527 2,184.38 130 City of Placerville General Nonexempt $4,092,536 $26,214 0.006405319 $4,823 51.12 City of Plummer Bond Exempt $40,715,508 $29,800 0.000731908 (blank) $137 2,781.30 General Nonexempt $40,715,508 $98,566 0.002420847 (blank) Library Nonexempt $40,715,508 $8,200 0.000201397 (blank) $136,566 0.003354152 City of Pocatello Airport (50-321) Nonexempt $2,456,810,996 $815,689 0.000332011 (blank) $1,884 351,527.05 Bond U/R Exempt $2,456,810,996 $225,790 0.000088440 (blank) Cemetery Nonexempt $2,456,810,996 $225,815 0.000091914 (blank) General Nonexempt $2,456,810,996 $21,050,820 0.008568351 (blank) Library Nonexempt $2,456,810,996 $1,633,787 0.000665003 (blank) Recreation Nonexempt $2,456,810,996 $1,275,044 0.000518983 (blank) Streets - Lighting, Oiling Etc. Nonexempt $2,456,810,996 $1,862,468 0.000758084 (blank) Tort Nonexempt $2,456,810,996 $435,365 0.000177207 (blank) $27,524,778 0.011199993 City of Ponderay General Nonexempt $185,497,567 $712,480 0.003840913 (blank) $62 42,748.70 Streets - Lighting, Oiling Etc. Nonexempt $185,497,567 $73,621 0.000396884 (blank) $786,101 0.004237797 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Post Falls General Nonexempt $1,800,433,757 $10,030,925 0.005571394 $1,927,120 $1,674 110,480.82 Tort Nonexempt $1,800,433,757 $40,337 0.000022404 (blank) $10,071,262 0.005593798 City of Potlatch General Nonexempt $23,305,870 $142,247 0.006103484 (blank) 3,187.30 City of Preston General Nonexempt $198,209,229 $660,163 0.003330637 $31,060 $2,539 22,093.59 Streets - Lighting, Oiling Etc. Nonexempt $198,209,229 $272,610 0.001375365 (blank) $932,773 0.004706002 City of Priest River General Nonexempt $94,379,234 $463,782 0.004914026 (blank) 22,789.93 Streets - Lighting, Oiling Etc. Nonexempt $94,379,234 $198,763 0.002106004 (blank) $662,545 0.007020030 City of Rathdrum General Nonexempt $412,373,853 $2,379,761 0.005770882 $296,845 $364 24,017.86 City of Reubens General Nonexempt $1,906,578 $3,766 0.001975267 (blank) 58.65 Streets - Lighting, Oiling Etc. Nonexempt $1,906,578 $3,600 0.001888200 (blank) Tort Nonexempt $1,906,578 $842 0.000441629 (blank) $8,208 0.004305096
City of Rexburg 131 General Nonexempt $1,040,290,637 $4,314,386 0.004147289 (blank) $498 51,405.51 City of Richfield General Nonexempt $7,925,144 $34,711 0.004379857 (blank) $554 3,078.54 Recreation Nonexempt $7,925,144 $4,000 0.000504723 (blank) Streets - Lighting, Oiling Etc. Nonexempt $7,925,144 $11,000 0.001387987 (blank) Tort Nonexempt $7,925,144 $7,000 0.000883265 (blank) $56,711 0.007155832 City of Rigby Capital Improvement Nonexempt $129,031,817 $47,328 0.000366793 $43,225 $305 25,069.49 General Nonexempt $129,031,817 $834,991 0.006471202 Library Nonexempt $129,031,817 $120,000 0.000930003 (blank) Recreation Nonexempt $129,031,817 $72,493 0.000561823 (blank) Streets - Lighting, Oiling Etc. Nonexempt $129,031,817 $155,498 0.001205114 $1,230,310 0.009534935 City of Riggins (blank) General Nonexempt $32,839,034 $38,086 0.001159778 $29,433 $37 1,718.13 Library Nonexempt $32,839,034 $9,452 0.000287828 (blank) Recreation Nonexempt $32,839,034 $12,551 0.000382198 (blank) Streets - Lighting, Oiling Etc. Nonexempt $32,839,034 $1,944 0.000059198 (blank) $62,033 0.001889002 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Ririe General Nonexempt $15,277,297 $63,890 0.004182023 $29,739 1,622.46 Library Nonexempt $15,277,297 $9,128 0.000597488 (blank) Streets - Lighting, Oiling Etc. Nonexempt $15,277,297 $18,254 0.001194845 (blank) $91,272 0.005974356 City of Roberts General Nonexempt $8,897,029 $76,849 0.008637603 (blank) $158 1,314.55 Library Nonexempt $8,897,029 $8,000 0.000899177 (blank) Streets - Lighting, Oiling Etc. Nonexempt $8,897,029 $7,000 0.000786779 (blank) $91,849 0.010323559 City of Rockland General Nonexempt $5,430,702 $20,507 0.003776123 (blank) $113 1,221.10 Tort Nonexempt $5,430,702 $4,000 0.000736553 (blank) $24,507 0.004512676 City of Rupert General Nonexempt $154,040,104 $713,133 0.004629528 $10 $464 21,424.18 Library Nonexempt $154,040,104 $136,645 0.000887074 (blank) $849,778 0.005516602 City of Salmon Cemetery Nonexempt $151,915,158 $34,734 0.000228641 $232,172 $17 28,938.85 General Nonexempt $151,915,158 $752,034 0.004950355
Streets - Lighting, Oiling Etc. Nonexempt $151,915,158 $295,532 0.001945375 (blank) 132 $1,082,300 0.007124371 City of Sandpoint General Nonexempt $676,878,348 $3,717,896 0.005492709 $20,709 $2,408 88,957.53 Recreation Nonexempt $676,878,348 $175,189 0.000258819 (blank) $3,893,085 0.005751528 City of Shelley General Nonexempt $147,135,336 $726,497 0.004937611 $49,616 $200 13,900.61 Streets - Lighting, Oiling Etc. Nonexempt $147,135,336 $208,954 0.001420148 (blank) $935,451 0.006357759 City of Shoshone General Nonexempt $44,162,504 $325,523 0.007371027 (blank) $2,670 15,323.18 Library Nonexempt $44,162,504 $40,000 0.000905746 (blank) Streets - Lighting, Oiling Etc. Nonexempt $44,162,504 $87,550 0.001982451 (blank) Tort Nonexempt $44,162,504 $20,000 0.000452873 (blank) $473,073 0.010712097 City of Smelterville General Nonexempt $26,533,786 $70,531 0.002658158 (blank) 2,740.80 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Soda Springs Airport (50-321) Nonexempt $88,713,824 $8,000 0.000090178 (blank) $96 27,142.20 General Nonexempt $88,713,824 $589,746 0.006647735 (blank) Recreation Nonexempt $88,713,824 $20,000 0.000225444 (blank) Streets - Lighting, Oiling Etc. Nonexempt $88,713,824 $175,000 0.001972635 (blank) Tort Nonexempt $88,713,824 $13,000 0.000146539 (blank) $805,746 0.009082531 City of Spencer General Nonexempt $2,113,681 $2,145 0.001014817 $135 105.20 City of Spirit Lake General Nonexempt $74,353,784 $482,000 0.006482521 $14,207 4,262.36 City of St Anthony General Nonexempt $86,120,327 $693,746 0.008055543 $73,694 $124 16,992.85 City of St Charles General Nonexempt $19,315,459 $28,940 0.001498282 (blank) $42 117.57 City of St Maries Cemetery Nonexempt $90,300,477 $34,800 0.000385380 $25,998 $434 25,970.98 General Nonexempt $90,300,477 $561,483 0.006217941 Library Nonexempt $90,300,477 $67,350 0.000745843 (blank) Recreation Nonexempt $90,300,477 $48,000 0.000531559 (blank) $711,633 0.007880723
City of Stanley 133 General Nonexempt $42,877,131 $72,677 0.001695006 $1,406 659.48 City of Star General Nonexempt $499,615,326 $954,761 0.001910992 $530,972 3,555.71 City of Stites General Nonexempt $4,888,091 $13,679 0.002798434 $394 393.94 Streets - Lighting, Oiling Etc. Nonexempt $4,888,091 $6,000 0.001227473 (blank) $19,679 0.004025907 City of Sugar City General Nonexempt $60,831,052 $156,133 0.002566666 $1,617 1,601.46 City of Sun Valley General Nonexempt $2,236,652,469 $2,453,848 0.001097107 $475,616 1,267.00 Streets - Lighting, Oiling Etc. Nonexempt $2,236,652,469 $272,650 0.000121901 (blank) $2,726,498 0.001219008 City of Tensed General Nonexempt $1,985,484 $10,807 0.005443005 (blank) $188 348.68 City of Teton General Nonexempt $22,094,549 $21,380 0.000967659 (blank) $31 90.31 City of Tetonia General Nonexempt $12,964,134 $26,891 0.002074261 (blank) $198 528.96 City of Troy General Nonexempt $33,704,393 $196,083 0.005817728 (blank) $109 3,642.42 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Twin Falls Airport (50-321) Nonexempt $2,360,192,034 $374,804 0.000158802 $2,186,253 $1,073 294,689.25 Capital Improvement Nonexempt $2,360,192,034 $372,855 0.000157977 (blank) General Nonexempt $2,360,192,034 $15,165,586 0.006425573 Library Nonexempt $2,360,192,034 $1,618,259 0.000685647 (blank) Streets - Lighting, Oiling Etc. Nonexempt $2,360,192,034 $1,261,758 0.000534600 (blank) Tort Nonexempt $2,360,192,034 $180,355 0.000076415 (blank) $18,973,617 0.008039014 City of Ucon General Nonexempt $35,285,205 $89,500 0.002536474 $1,567 $28 1,235.44 City of Victor General Nonexempt $151,684,799 $386,591 0.002548647 (blank) $87 4,694.82 City of Wallace General Nonexempt $38,773,095 $242,697 0.006259418 $2,958 13,331.04 Library Nonexempt $38,773,095 $31,436 0.000810768 (blank) Recreation Nonexempt $38,773,095 $20,616 0.000531709 (blank) Streets - Lighting, Oiling Etc. Nonexempt $38,773,095 $145,922 0.003763486 (blank) Tort Nonexempt $38,773,095 $44,540 0.001148735 (blank) $485,211 0.012514116 City of Wardner General Nonexempt $8,001,840 $37,013 0.004625561 (blank) 18.38
Streets - Lighting, Oiling Etc. Nonexempt $8,001,840 $19,068 0.002382952 (blank) 134 Tort Nonexempt $8,001,840 $3,269 0.000408531 (blank) $59,350 0.007417044 City of Weippe General Nonexempt $30,854,217 $86,976 0.002818934 $278 3,023.92 Recreation Nonexempt $30,854,217 $5,100 0.000165293 (blank) Streets - Lighting, Oiling Etc. Nonexempt $30,854,217 $66,000 0.002139092 (blank) $158,076 0.005123319 City of Weiser General Nonexempt $177,743,160 $1,184,500 0.006664110 $70,238 $2,351 39,313.86 Library Nonexempt $177,743,160 $118,450 0.000666411 (blank) Recreation Nonexempt $177,743,160 $79,963 0.000449879 (blank) Streets - Lighting, Oiling Etc. Nonexempt $177,743,160 $193,434 0.001088278 (blank) Tort Nonexempt $177,743,160 $85,902 0.000483293 (blank) $1,662,249 0.009351971 City of Wendell General Nonexempt $73,493,755 $427,005 0.005810085 (blank) $2,017 12,638.30 Library Nonexempt $73,493,755 $57,062 0.000776420 (blank) Streets - Lighting, Oiling Etc. Nonexempt $73,493,755 $101,092 0.001375518 (blank) Tort Nonexempt $73,493,755 $4,334 0.000058971 (blank) $589,493 0.008020994 Appendix J: Property Tax Levy Rates Levies under .004 that are subject to the provisions of Idaho Code 63-802(1)(g) are shown in gray. Information provided by State Tax Commission.
Exempt / 2016 Net 2016 Property 2016 Levy 2017 Forgone Agricultural Personal Property City Name Fund Name Nonexempt Taxable Value Tax Budget Rate Amounts Replacement Money Replacement City of Weston General Nonexempt $15,008,868 $45,419 0.003026144 $833 $145 467.04 City of Whitebird General Nonexempt $3,943,745 $14,000 0.003549925 $610 199.62 City of Wilder General Nonexempt $24,178,721 $177,000 0.007320486 $2,051 $599 7,970.49 Recreation Nonexempt $24,178,721 $11,800 0.000488032 (blank) Streets - Lighting, Oiling Etc. Nonexempt $24,178,721 $81,500 0.003370732 (blank) $270,300 0.011179250 City of Winchester General Nonexempt $10,523,275 $54,498 0.005178806 $15,035 $187 1,474.62 Streets - Lighting, Oiling Etc. Nonexempt $10,523,275 $41,000 0.003896125 (blank) Tort Nonexempt $10,523,275 $7,000 0.000665192 (blank) $102,498 0.009740123 City of Worley General Nonexempt $5,081,401 $25,660 0.005049788 (blank) 212.22 135 Appendix K Property Tax Levy Limits
Taxing Authority Idaho Code Maximum Rate
Airport 21-404 0.0004 Airport (City only) 50-321 0.0006 Armories 46-722 0.0002 General Obligation Bonds & Interest 50-1019 .02 No Limit Capital Improvement Fund 50-236 0.0004 Cemetery 50-320 0.0004 Firemen's retirement 72-1432 No Limit Although separately stated this levy is part of the General Fund levy. The combined levy of this fund and the General Fund cannot exceed the maximum levy limit of the General Fund. General Fund 50-235 0.009 Library 33-2603 0.001 Local Improvement District Guarantee 50-1762 0.0002 Local Improvement District Guarantee Warrant 50-1766 0.0002 Police Retirement 50-1512 0.0008 Levy may be increased to provide for actuarial soundness of the fund. Recreation 50-303 0.0006 Streets 50-312 No Limit Warrant Redemption 50-1004 See Code
136 Appendix L Sample Notices of Public Hearing on New & Increased Fees
NOTICE OF PUBLIC HEARING City of Moscow Proposed Fee Increases
A public hearing will be held before the Mayor and City Council of the City of Moscow to hear public comment on increases in the following fees and charges, which are each proposed to increase by 5 percent or more:
Utility Fee increases for water, sewer, and solid waste; Community Development and Engineering permits and fees; new program fees for Parks & Recreation; Farmer’s Market and Artwalk fees; portable waste discharge at the waste water treatment plant; and child care licensing and background check fees.
HEARING DATE AND TIME: Monday, August 6, 2012, at 7:00 p.m.
HEARING LOCATION: Moscow City Hall Council Chambers 206 East 3rd Street, 2nd floor Moscow, Idaho 83843
City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities please call the City Clerk’s office, 883-7015, at least 48 hours prior to the public hearing.
PUBLISH: July 28, and August 4, 2012
137 PUBLIC NOTICE
NOTICE IS HEREBY GIVEN that the City of Idaho Falls proposes to increase certain existing fees by amounts that exceed five percent (5%) of the fee from the current fiscal year and impose several new service fees beginning October 1, 2012. The fee increases or new fees are necessary to cover increased costs associated with these programs.
CURRENT PROPOSED SOURCE OF FEES FEES NEW FEES Parks Bleachers delivery cost for special events $ 25.00 $ 40.00 Trash Cans delivery cost for special events $ 2.50 $ 4.00 Canopy, 15' x 15' delivery and set up costs for special events $ 20.00 $ 75.00 Big Tent, 20' x 40' delivery and set up costs for special events $ 100.00 $ 250.00 Tautphaus Park Zoo Zoo to You Outreach Program Within School District #91 & #93 (non-profit rate) $ 10.00 $ 15.00 Within School District #91 & #93 (for profit rate) $ 20.00 $ 25.00 Outside School District #91 & #93 up to a 30 mile radius of the zoo $ 25.00 $ 30.00 Any group between a 30-50 mile radius of the zoo $ 35.00 $ 40.00 All additional programs during the same day $ 10.00 $ 15.00 Zoo Education Programs and Tour Fees Tours on zoo grounds led by volunteer educators -$ $ 10.00 Education assembly programs for groups of 40-100 Within School District #91 & # 93 -$ $ 60.00 For-profits within District #91 & #93 and any other group up to 50 miles from the zoo -$ $ 75.00 Education assembly programs for group over 100 people and within a 50 mile radius of the zoo. (Staff led) -$ $ 100.00 Wes Diest Aquatic Center Fitness Fees Aerobics Adult Daily $ 4.25 $ 4.50 Aerobics Senior Daily $ 3.50 $ 3.75 Aerobics Adult Punchcard $ 34.00 $ 36.00 Aerobics Senior Punchcard $ 28.00 $ 30.00 USA Lane & Meet Fees Lane Hours $ 9.70 $ 10.15 Meet Setup & Meet during Non-Business Hours -$ $ 60.00 Meet Setup & Meet during Business Hours -$ $ 50.00 Lane & Meet Fees for High Schools Lane hours $ 9.40 $ 10.15 Dual Meets (per team per hour) $ 50.00 $ 60.00 Regional Meets $ 2.75 $ 3.00 School Fees - Home Schoolers (as a group) Group of 10 to 19 -$ $ 3.00 Group of 20 to 39 -$ $ 2.75 Group of 40+ -$ $ 2.50 Facility Rental Fees (price per hour) Up to 50 swimmers -$ $ 120.00 Up to 100 swimmers $ - $ 130.00 Up to 150 swimmers -$ $ 180.00 Up to 200 swimmers -$ $ 230.00 Up to 250 swimmers -$ $ 290.00 Up to 300 swimmers -$ $ 360.00 Up to 350 swimmers -$ $ 420.00 Up to 400 swimmers -$ $ 480.00 Wading Pool only-during hours the main pool is open -$ $ 50.00
138 Wading Pool only-during hours the main pool is not open -$ $ 60.00 Other Fees and Admissions Kayak Instructor (during Kayak time-group or individual) -$ $ 7.50 Wading Pool only session fee (child fee 17 & under, including 3 & under, parents free with paying child) -$ $ 2.00 Private Lessons (per 1/2 hour lesson) $ 16.00 $ 18.00 Semi-private Lessons (per 1/2 hour lesson) $ 22.00 $ 24.00 Surfer's Swim Team -$ $ 80.00 Yearly public swim pass - family (2 adults & 2 children) -$ $ 400.00 Yearly Public Swim Pass - family add-on per person -$ $ 50.00 Late fee for programs (registration after deadline) -$ $ 5.00 Lap Fees (non-refundable, nontransferable & per person) Add a city rate fee to adult yearly pass (ages 61 & under) -$ $ 352.50 Yearly lap pass (senior - ages 62 +) -$ $ 327.50 Yearly lap pass - City Rate price (senior - ages 62 +) -$ $ 294.50 Add a city rate fee to senior yearly pass (senior - ages 62 +) -$ $ 188.00 6-month lap pass (senior - ages 62 +) -$ $ 173.25 6-month lap pass - City Rate price (senior - ages 62 +) -$ $ 155.25 Ice Rink Skate rental $ 2.75 $ 3.00 Learn to skate without skate rental $ 41.00 $ 45.00 Learn to skate with skate rental $ 45.00 $ 56.00 Adult public skate admission $ 3.50 $ 3.75 Youth public skate admission $ 2.75 $ 3.00 Skate rental pass $ 11.00 $ 12.00 Adult stick and shoot $ 3.50 $ 3.75 Youth stick and shoot $ 2.75 $ 3.00 Adult freestyle session $ 3.50 $ 7.00 Youth freestyle session $ 2.75 $ 5.00 Animal Shelter Microchip fees $ 18.00 $ 20.00 Planning & Building Conditional use permit (PC or Council only) $ 100.00 $ 200.00 Conditional use permit (both PC and Council) $ 205.00 $ 300.00 RSC-1 site plan review $ 100.00 $ 150.00
Any person who desires to provide comments regarding such fee increases may appear at 7:30 p.m. on Thursday, August 23, 2012, at the City of Idaho Falls Council Chamber, City Hall Annex, 680 Park Avenue, Idaho Falls, Idaho.
Rosemarie Anderson City Clerk Published: August 12th and August 19th, 2012
139 APPENDIX M: IDAHO HIGHWAY DISTRIBUTION ACCOUNT SOURCES & DISTRIBUTION Effective July 1, 2010 Doesn't reflect revenue from HB 312 in 2015
63-2412(e) 1 63-2412(e) 2 63-2412(e) 3 LESS 1.28% TO LESS 1.28% TO LESS .44% TO 63-2412(e) T 63-2412 63-2412 63-2412 WATERWAYS, OFF-ROAD PARKS & REC LESS 7% TO SHA A 63-2402 LESS ADMIN. LESS R.R. LESS LOCAL PARKS & REC PARKS & REC ROAD & BRIDGE (ETHANOL) X GASOLINE & REFUNDS GRADE CROSSING BRIDGE INSPECTION SEARCH & RESCUE SEARCH & RESCUE
C 63-2418 63-2423, 63-2412 63-2412(e) O SPECIAL FUEL TAX LESS ADMIN. & REFUNDS LESS 7% TO SHA M (ETHANOL) M I 63-2443, 49-439 40-709 S PENALTIES & AUDITS LESS 0.326% 40-709 S TO LOCAL 30% I HIGHWAY TECH. TO CITIES (BASED O 63-3045 ASST. COUNCIL ON POPULATION) N INTEREST
70%
49-422 49-422 LESS 50% TO CTY. TRAILER HOUSE REGISTRATION CURRENT EXP. FUND 10% 40-709 EQUALLY DIVIDED 49-425,49-523 49-425 49-523 OTHER LICENSE & PERMITS TEMP. REGISTRATION DUPLICATE PLATES 40-709 40-709 45% BASED UPON 49-306 49-306 49-306 49-306 49-306 TO COUNTIES MOTOR VEHICLE CLASS D OPERATORS LIC. LESS $5.00 LESS $6.00 EMS II & III LESS $5.30 LESS $1.00 & HIGHWAY REG. REVENUE TO COUNTY DRIVERS TRAINING MOTORCYCLE SAFETY DISTRICTS C O 49-2444 49-2444 40-709 U I.D. CARDS LESS $5. TO COUNTY BASED UPON N 45% IMPROVED ROAD T MILEAGE I 49-450 49-450 E REFLECTOR PLATE FEES $3.00 TO THE PLATE MFG. ACCT. S
40-706,49-402,49-434 VEHICLE REGISTRATION 140 19-4705, 49-239, 49-1013 19-4705 FINES CITIES & CO RETAIN PORTION
40-706,49-402,49-434 40-701 VEHICLE REGISTRATION 38% T LOCAL R GOVERNMENT A 40-207 N PENALITIES 40-701 S NET 40-701 P HIGHWAY 5% O 49-434 COMMERCIAL DISTRIBUTION LAW R TRUCK REGISTRATION ACCOUNT ENFORCEMENT T A T 49-432 40-701 I 120 HR. & SINGLE TRIP PERMITS 57% TO STATE O HIGHWAY N ACCOUNT 49-437 WEIGHT INCREASE FEE D E P 49-1004, 49-523 EXCESS WEIGHT PERMITS, OVERSIZE PERMITS, A OTHER LICENSE & PERMITS DEALER PLATES, TEMP. REG. PERMITS (30 DAYS) R T M 49-450 49-450 E REFLECTOR PLATE FEES $3.00 TO THE PLATE MFG. ACCT. N T 49-328 49-328 PORTION TO THE DRIVERS LIC. REINSTATEMENT COUNTY JUSTICE FUND
49-202 OTHER SERVICE FEES
Prepared by Current as of: 12/12/12 Economics and Research Section Last Printed: 1/2/2013 Idaho Transportation Department Appendix N: Annual Road and Street Financial Report Page 1 of 3 Reporting Entity Name, Mailing Address and Contact Phone Number: Please return, not later than December 31, to: Entity
BRANDON D. WOOLF Address IDAHO STATE CONTROLLER ATTN: HIGHWAY USERS STATEHOUSE MAIL City State Zip BOISE, ID 83720
Contact/Phone Number: Contact/Email:
This certified report of dedicated funds is hereby submitted to the State Controller as required by 40-708, Idaho code.
Dated this ______day of______, ______. Commissioner Signature
ATTEST: Commissioner Signature
Clerk/Treasurer Signature Mayor or Commissioner Signature City Clerk/County Clerk/District Secretary (type or print name & sign) AND Commissioners or Mayor (type or print name & sign)
FOR THE FISCAL YEAR ENDING SEPTEMBER 30, ______
Line 1 BEGINNING BALANCE AS OF OCTOBER 1 PREVIOUS YEAR RECEIPTS LOCAL FUNDING SOURCES Line 2 Property tax levy (for roads, streets and bridges) ...... Line 3 Sale of assets ...... Line 4 Interest income ...... Line 5 Fund transfers from non-highway accounts...... Line 6 Proceeds from sale of bonds (include LIDs) ...... Line 7 Proceeds from issue of notes (include loans) ...... Line 8 Local impact fees ...... Line 9 Local option registration fee ...... Line 10 All other LOCAL receipts or transfers in...... Line 11 Total Local Funding (sum lines 2 through 10)...... 0
STATE FUNDING SOURCES Line 12 Highway user revenue ...... Line 13 Sales tax/Inventory replacement tax ...... Line 14 Sales tax/Revenue sharing ...... Line 15 State Exchanged funds...... Line 16 All other STATE receipts or transfers...... Line 17 Total State Funding (sum lines 12 through 16)...... 0
FEDERAL FUNDING SOURCES Line 18 Secure Rural Schools ...... Line 19 Federal-aid Bridge...... Line 20 Federal-aid Rural...... Line 21 Federal-aid Urban...... Line 22 Federal Lands Access Funds and All other FEDERAL receipts or transfers ...... Line 23 Total Federal Funding (sum lines 18 through 22) ...... 0
Line 24 TOTAL RECEIPTS (sum lines 11, 17, 23) ...... 0
141 REPORTING ENTITY NAME: FISCAL YEAR: DISBURSEMENTS Page 2 of 3 NEW CONSTRUCTION (include salary and benefits on each line) Line 25 Roads ...... Line 26 Bridges, culverts and storm drainage ...... Line 27 RR Crossing ...... Line 28 Other (signs, signals or traffic control)...... Line 29 Total New Construction (sum lines 25 through 28)...... 0
RECONSTRUCTION/REPLACEMENT/REHABILITATION (include salary and benefits on each line) Line 30 Roads (rebuilt, realign, or overlay upgrade)...... Line 31 Bridges, culverts and storm drainage ...... Line 32 RR Crossing...... Line 33 Other (signs, signals or traffic control)...... Line 34 Total Reconstruction/Replacement (sum lines 30 through 33)...... 0
ROUTINE MAINTENANCE (include salary and benefits on each line) Line 35 Chip sealing or seal coating...... Line 36 Patching ...... Line 37 Winter Maintenance ...... Line 38 Grading/blading ...... Line 39 Bridge...... Line 40 Other (signs, signals or traffic control)...... Line 41 Total Routine Maintenance (sum lines 35 through 40) ...... 0
EQUIPMENT Line 42 Equipment purchase - automotive, heavy, other...... Line 43 Equipment lease/purchase ...... Line 44 Equipment maintenance...... Line 45 Other (specify)...... Line 46 Total Equipment (sum lines 42 through 45) ...... 0
ADMINISTRATION Line 47 Administrative salaries and expenses......
OTHER EXPENDITURES Line 48 Right-of-way and property purchases ...... Line 49 Property leases ...... Line 50 Street lighting ...... Line 51 Professional services - audit, clerical, and legal...... Line 52 Professional services - engineering...... Line 53 Interest - bond (include LIDs)...... Line 54 Interest - notes (include loans)...... Line 55 Redemption - bond (include LIDs) ...... Line 56 Redemption - notes (include loans) ...... Line 57 Payments to other local government...... Line 58 Fund transfers to non-highway accounts...... Line 59 All other local expenditures ...... Line 60 Total Other (sum lines 48 through 59) ...... 0
Line 61 TOTAL DISBURSEMENTS (sum lines 29, 34, 41, 46, 47, 60)...... 0
Line 62 RECEIPTS OVER DISBURSEMENTS (line 24 - line 61)...... 0
Line 63 OTHER ADJUSTMENTS (Audit adjustment and etc.)......
Line 64 CLOSING BALANCE (sum lines 1, 62, 63) ...... 0
Line 65 Funds on Line 64 obligated for specific future projects & reserves......
Line 66 Funds on Line 64 retained for general funds and operations......
Line 67 ENDING BALANCE (line 64 minus the sum of lines 65, 66) ...... 0
142 REPORTING ENTITY NAME: FISCAL YEAR: REPORTING MEASURES Page 3 of 3 NEW CONSTRUCTION Line 68 Total lane miles constructed ...... Line 69 Total square feet of bridge deck constructed ...... RECONSTRUCTION/REPLACEMENT/REHABILITATION Line 70 Total lane miles rebuilt, realigned, or overlay ......
Line 71 Total square feet of bridge deck reconstructed or rehabilitated...... ROUTINE MAINTENANCE
Line 72 Total lane miles with surface treatments, chip sealed, seal coated etc. on line 35......
Line 73 Total lane miles graded or bladed on line 38 ...... PROJECTS FUTURE PROJECTS & RESERVE DESCRIPTIONS Line 74 Available Funds (From line 65)...... 0 Project List Start Year Projected Cost
Line 75 Estimated Cost of future projects...... 0 Line 76 Available for Other Projects (line 74 minus line 75) ...... 0
MANDATORY Section must be completed on HB312 revenue Reporting is required on the highway user revenue from HB312. Make sure you list how much you received in additional revenue on line 77. Starting on line 78, check the maintenance that was completed with the additional funds, provide how much was spent on each item, and a general description including quantity of length.
Example: □ Chip Sealing/Seal Coating $35,000 Chip sealed .25 miles of main street
Line 77 Total amount of Highway User Revenue from HB312 ......
Maintenance performed Amount spent Description of work Line 78 □ Rehabilitation of road $ - Line 79 □ Rehabilitation and maintenance of bridge $ - Line 80 □ Chip Sealing/Seal Coating $ - Line 81 □ Grading/Blading $ - Line 82 □ Striping $ - Line 83 □ Traffic Control $ - Line 84 □ All other maintenance $ -
Total amount spent on maintenance or replacement $ -
Line 85 Deferred maintenance costs over the last 5 years (in dollars).
143 Appendix O Personnel Related Costs
Social Security & Medicare
The current Social Security employer contribution rate is 6.2 percent of wages. The employee contribution rate for Social Security returned to 6.2 percent as of January 1, 2013. The maximum amount of salary subject to Social Security tax is $127,200. All wages are subject to Medicare tax at a rate of 1.45 percent for employers and 1.45 percent for employees. High wage earners—individuals earning over $200,000 or a married couple earning over $250,000—pay an additional .9% in Medicare tax.
State Unemployment Tax
Cities are provided three options:
Experience rated—fluctuates over prior years, 100% cost reimbursement, or 1% advanced pay on total payroll payable at beginning of fiscal year with reconciliation at the end of the year.
Public Employee Retirement System
The Board of Directors of the Public Employee Retirement System of Idaho (PERSI) voted at their October 2016 meeting to recommend a 1% total contribution rate increase that would take effect July 1, 2018. The current and proposed rates are shown below.
Proposed Rate Current Rate July 1, 2018
Fire & Police Members Employer Rate 11.66% 12.28% Employee Rate 8.36% 8.81%
Total Rate 20.02% 21.09%
General Members Employer Rate 11.32% 11.94% Employee Rate 6.79% 7.16%
Total Rate 18.11% 19.10%
144 FRF Employer Contribution Rates
Option I (Class A) and Option II (Class B)
The rate for employers under the FRF rules, effective 01/01/2015, is 25.31% for Option I (Class A) and Option II (Class B). This rate is the total of the PERSI employer contribution rate, plus an additional employer contribution rate, plus a social security rate, plus excess merger costs.
Class D Contribution Rate
Employers of Class D firefighters (PERSI firefighter hired on or after October 1, 1980 and employed by a city or fire district that employs or has employed paid firefighters in the FRF fund) have a total contribution rate of 16.66%, effective 01/01/2015. This rate is the total of the PERSI employer contribution rate plus excess merger costs.
Class E Contribution Rate
Employers of Class E members (a general member employed by a city fire department or fire district that employs or has employed paid firefighters in the FRF fund) have a total contribution rate of 16.32%, effective 01/01/2015. This rate is the total of the PERSI employer contribution rate plus excess merger costs.
As of the September 2014 meeting, the board elected to lower the excess merger cost rate percentage for FRF employers from 17.24% to 5.00%, effective 01/01/2015.
FRF Employee Contribution Rate
Option I (Class A)
Effective October 1, 2015, the contribution rate for Option I (Class A) firefighters is $723.60 per month. This is 11.45% of $6,319.67, the statewide average firefighter's salary for the 12-month period ending June 30, 2015.
Option II (Class B)
The current rate for Option II (Class B) firefighters is 11.45% of the individual average salary per month, rather than the statewide average firefighter's salary.
Class D (PERSI firefighter hired on or after October 1, 1980 and employed by a city or fire district that employs or has employed paid firefighters in the FRF fund)
The PERSI firefighters' Class D employee contribution rate is 8.36% of their own actual salary. This is the PERSI Class 2 rate.
Class E (a general member employed by a city fire department or fire district that employs or has employed paid firefighters in the FRF fund)
The PERSI firefighters' Class E (general members employed by a City or Fire District) employee contribution rate is 6.79% of their own actual salary. This is the PERSI Class 1 rate.
145 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Quarter Ending Quarter Ending Quarter Ending Quarter Ending FY 15 Quarter Ending Quarter Ending Quarter Ending Sep '14 Dec '14 Mar '15 Jun '15 Total Sep '15 Dec '15 Mar '16 Name
Aberdeen $17,199 $16,349 $16,132 $16,792 $66,472 $18,171 $17,086 $16,816 Acequia $711 $657 $643 $683 $2,693 $771 $702 $684 Albion $1,256 $1,137 $1,107 $1,200 $4,700 $1,392 $1,241 $1,203 American Falls $31,379 $29,474 $28,990 $30,329 $120,171 $33,379 $30,980 $30,381 Ammon $43,946 $37,652 $36,052 $41,550 $159,199 $51,931 $43,764 $41,726 Arco $9,053 $8,657 $8,556 $8,832 $35,097 $9,465 $8,967 $8,842 Arimo $1,533 $1,377 $1,337 $1,455 $5,701 $1,706 $1,508 $1,459 Ashton $10,305 $9,833 $9,713 $10,034 $39,886 $10,786 $10,194 $10,046 Athol $2,558 $2,258 $2,182 $2,429 $9,427 $2,920 $2,534 $2,438 Atomic City $129 $116 $113 $123 $481 $143 $127 $123 Bancroft $5,461 $5,301 $5,260 $5,391 $21,412 $5,653 $5,447 $5,395 Basalt $1,389 $1,218 $1,175 $1,301 $5,084 $1,576 $1,360 $1,306 Bellevue $7,367 $6,372 $6,119 $6,935 $26,794 $8,561 $7,282 $6,962 Blackfoot $128,288 $123,128 $121,816 $125,764 $498,995 $134,116 $127,545 $125,906 Bliss $2,074 $1,940 $1,906 $1,999 $7,919 $2,212 $2,044 $2,002 Bloomington $928 $838 $816 $896 $3,477 $1,043 $927 $898 Boise $1,268,086 $1,174,837 $1,151,125 $1,229,374 $4,823,422 $1,382,275 $1,261,988 $1,231,972 Bonners Ferry $18,258 $17,181 $16,908 $17,794 $70,141 $19,555 $18,170 $17,824 Bovill $1,199 $1,088 $1,059 $1,144 $4,491 $1,325 $1,183 $1,147 Buhl $47,920 $46,086 $45,619 $47,100 $186,725 $50,091 $47,738 $47,151 Burley $98,273 $93,722 $92,564 $96,194 $380,753 $103,603 $97,775 $96,320 Butte City $184 $154 $146 $167 $651 $214 $177 $168 Caldwell $275,714 $254,405 $248,987 $268,862 $1,047,968 $304,368 $276,436 $269,465 Cambridge $2,485 $2,348 $2,313 $2,418 $9,565 $2,640 $2,466 $2,422 Carey $1,770 $1,508 $1,442 $1,654 $6,374 $2,081 $1,745 $1,662 Cascade $8,887 $8,494 $8,394 $8,740 $34,515 $9,390 $8,878 $8,751 Castleford $941 $841 $816 $904 $3,502 $1,070 $940 $907 Challis $12,398 $11,925 $11,805 $12,103 $48,232 $12,850 $12,263 $12,116 Chubbuck $68,707 $62,559 $60,996 $66,078 $258,340 $76,137 $68,223 $66,249 Clark Fork $2,241 $2,012 $1,953 $2,166 $8,372 $2,548 $2,247 $2,172 Clayton $19 $16 $15 $17 $67 $22 $19 $18 Clifton $1,129 $1,007 $976 $1,081 $4,193 $1,282 $1,124 $1,085 Coeur d'Alene $223,712 $203,516 $198,380 $217,989 $843,597 $251,861 $225,214 $218,565 Cottonwood $14,128 $13,732 $13,631 $13,962 $55,453 $14,611 $14,100 $13,973 Council $7,533 $7,183 $7,094 $7,386 $29,196 $7,960 $7,509 $7,396 Craigmont $7,614 $7,390 $7,333 $7,479 $29,817 $7,835 $7,555 $7,485 Crouch $421 $353 $336 $389 $1,499 $499 $413 $391 Culdesac $2,553 $2,387 $2,344 $2,467 $9,751 $2,735 $2,525 $2,472 Dalton Gardens $7,270 $6,242 $5,981 $6,810 $26,303 $8,485 $7,167 $6,838 Dayton $1,684 $1,485 $1,435 $1,603 $6,207 $1,930 $1,673 $1,609 Deary $2,967 $2,746 $2,690 $2,861 $11,265 $3,220 $2,938 $2,867 Declo $1,874 $1,722 $1,684 $1,810 $7,090 $2,059 $1,863 $1,815 Dietrich $1,366 $1,221 $1,184 $1,310 $5,080 $1,550 $1,361 $1,314 Donnelly $867 $808 $793 $857 $3,325 $959 $879 $859 Dover $1,943 $1,703 $1,641 $1,965 $7,252 $2,394 $2,056 $1,972 Downey $5,419 $5,148 $5,079 $5,279 $20,926 $5,716 $5,372 $5,287 Driggs $9,313 $8,592 $8,409 $8,987 $35,301 $10,162 $9,238 $9,007 Drummond $78 $71 $69 $72 $290 $83 $74 $72 Dubois $5,573 $5,313 $5,247 $5,453 $21,587 $5,875 $5,543 $5,461 Eagle $65,042 $55,621 $53,225 $62,750 $236,638 $78,658 $66,144 $63,021 East Hope $949 $859 $836 $924 $3,567 $1,075 $956 $926 Eden $2,032 $1,857 $1,813 $1,955 $7,657 $2,240 $2,016 $1,960 Elk River $3,462 $3,409 $3,395 $3,432 $13,697 $3,517 $3,450 $3,433 Emmett $52,561 $49,724 $49,003 $51,428 $202,716 $56,093 $52,423 $51,507
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 146 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Projected Projected Quarter Ending FY 16 Quarter Ending Quarter Ending Quarter Ending FY 17 FY 18 Jun '16 Total Sep '16 Dec '16 Mar '17 Total Total Name
Aberdeen $17,548 $69,621 $19,055 $17,812 $17,032 $71,702 $74,060 Acequia $735 $2,891 $832 $752 $702 $3,037 $3,189 Albion $1,317 $5,154 $1,531 $1,355 $1,244 $5,482 $5,816 American Falls $32,163 $126,902 $35,540 $32,754 $31,008 $132,034 $137,316 Ammon $48,523 $185,945 $60,214 $50,569 $44,525 $205,807 $224,092 Arco $9,094 $36,369 $9,764 $9,212 $8,866 $37,049 $38,097 Arimo $1,607 $6,280 $1,886 $1,656 $1,512 $6,708 $7,144 Ashton $10,443 $41,469 $11,264 $10,587 $10,162 $42,595 $43,879 Athol $2,727 $10,619 $3,271 $2,822 $2,541 $11,453 $12,303 Atomic City $132 $526 $154 $136 $125 $550 $584 Bancroft $5,535 $22,030 $5,822 $5,585 $5,437 $22,427 $22,876 Basalt $1,456 $5,699 $1,758 $1,509 $1,353 $6,127 $6,599 Bellevue $7,901 $30,706 $9,699 $8,216 $7,287 $33,407 $36,218 Blackfoot $130,513 $518,079 $139,688 $132,119 $127,376 $531,246 $545,595 Bliss $2,134 $8,393 $2,373 $2,176 $2,053 $8,776 $9,149 Bloomington $978 $3,846 $1,139 $1,006 $922 $4,073 $4,326 Boise $1,326,093 $5,202,328 $1,496,687 $1,355,958 $1,267,769 $5,475,326 $5,742,123 Bonners Ferry $19,013 $74,562 $21,005 $19,362 $18,332 $78,047 $81,163 Bovill $1,246 $4,901 $1,443 $1,280 $1,178 $5,181 $5,490 Buhl $49,007 $193,988 $52,348 $49,592 $47,864 $199,375 $204,600 Burley $100,470 $398,168 $108,626 $101,898 $97,682 $410,055 $422,810 Butte City $187 $746 $237 $195 $169 $796 $874 Caldwell $294,230 $1,144,499 $334,624 $301,301 $280,419 $1,217,399 $1,280,573 Cambridge $2,547 $10,076 $2,792 $2,590 $2,464 $10,435 $10,817 Carey $1,905 $7,392 $2,375 $1,987 $1,744 $8,091 $8,826 Cascade $9,181 $36,200 $9,915 $9,310 $8,931 $37,461 $38,607 Castleford $1,008 $3,925 $1,193 $1,041 $945 $4,218 $4,507 Challis $12,509 $49,738 $13,325 $12,652 $12,231 $50,854 $52,129 Chubbuck $72,638 $283,247 $83,914 $74,612 $68,782 $301,850 $319,485 Clark Fork $2,396 $9,363 $2,818 $2,470 $2,251 $10,006 $10,667 Clayton $17 $76 $22 $18 $16 $75 $82 Clifton $1,209 $4,700 $1,433 $1,248 $1,133 $5,061 $5,410 Coeur d'Alene $241,651 $937,290 $280,041 $248,371 $228,525 $1,005,074 $1,065,114 Cottonwood $14,356 $57,040 $15,076 $14,482 $14,110 $58,146 $59,272 Council $7,716 $30,580 $8,347 $7,826 $7,500 $31,495 $32,483 Craigmont $7,661 $30,536 $8,047 $7,729 $7,530 $31,032 $31,634 Crouch $469 $1,772 $595 $491 $426 $2,003 $2,200 Culdesac $2,621 $10,353 $2,915 $2,672 $2,520 $10,778 $11,239 Dalton Gardens $7,852 $30,342 $9,717 $8,179 $7,215 $33,278 $36,194 Dayton $1,806 $7,017 $2,169 $1,870 $1,682 $7,588 $8,157 Deary $3,077 $12,101 $3,474 $3,147 $2,941 $12,706 $13,327 Declo $1,961 $7,698 $2,237 $2,009 $1,867 $8,121 $8,552 Dietrich $1,441 $5,666 $1,703 $1,487 $1,351 $6,026 $6,435 Donnelly $926 $3,622 $1,041 $946 $887 $3,820 $3,999 Dover $2,375 $8,797 $2,890 $2,465 $2,198 $10,015 $10,822 Downey $5,536 $21,910 $6,017 $5,620 $5,371 $22,625 $23,378 Driggs $9,764 $38,170 $11,084 $9,995 $9,313 $40,379 $42,443 Drummond $78 $308 $90 $80 $74 $325 $344 Dubois $5,730 $22,610 $6,204 $5,813 $5,569 $23,396 $24,137 Eagle $75,442 $283,265 $93,895 $78,672 $69,133 $320,260 $349,120 East Hope $1,020 $3,977 $1,188 $1,049 $962 $4,248 $4,512 Eden $2,128 $8,343 $2,444 $2,183 $2,019 $8,827 $9,322 Elk River $3,479 $13,879 $3,572 $3,496 $3,447 $14,010 $14,156 Emmett $54,216 $214,239 $59,377 $55,119 $52,451 $222,035 $230,107
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 147 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Quarter Ending Quarter Ending Quarter Ending Quarter Ending FY 15 Quarter Ending Quarter Ending Quarter Ending Sep '14 Dec '14 Mar '15 Jun '15 Total Sep '15 Dec '15 Mar '16 Name Fairfield $5,385 $5,218 $5,175 $5,299 $21,076 $5,568 $5,356 $5,303 Ferdinand $1,434 $1,365 $1,347 $1,402 $5,548 $1,515 $1,426 $1,404 Fernan $632 $557 $538 $597 $2,323 $718 $623 $599 Filer $21,519 $20,386 $20,098 $21,119 $83,123 $22,996 $21,519 $21,151 Firth $3,158 $2,953 $2,902 $3,067 $12,079 $3,400 $3,138 $3,072 Franklin $4,448 $4,131 $4,050 $4,329 $16,958 $4,853 $4,441 $4,338 Fruitland $25,874 $23,805 $23,279 $25,388 $98,346 $28,887 $26,135 $25,448 Garden City $51,119 $46,218 $44,972 $49,216 $191,526 $57,289 $50,938 $49,353 Genesee $6,270 $5,856 $5,751 $6,086 $23,963 $6,762 $6,230 $6,097 Georgetown $1,987 $1,783 $1,731 $1,894 $7,395 $2,226 $1,965 $1,899 Glenns Ferry $15,728 $15,183 $15,044 $15,442 $61,396 $16,319 $15,629 $15,457 Gooding $38,930 $37,417 $37,033 $38,184 $151,563 $40,631 $38,706 $38,226 Grace $9,063 $8,672 $8,573 $8,895 $35,203 $9,534 $9,031 $8,905 Grand View $1,642 $1,447 $1,398 $1,543 $6,029 $1,857 $1,610 $1,548 Grangeville $51,742 $50,383 $50,037 $51,148 $203,309 $53,369 $51,622 $51,186 Greenleaf $3,047 $2,666 $2,569 $2,875 $11,156 $3,496 $3,007 $2,886 Hagerman $5,724 $5,354 $5,260 $5,563 $21,900 $6,168 $5,692 $5,573 Hailey $31,991 $28,503 $27,616 $30,507 $118,617 $36,216 $31,725 $30,604 Hamer $141 $119 $113 $131 $503 $167 $138 $131 Hansen $5,595 $5,067 $4,933 $5,382 $20,977 $6,249 $5,567 $5,397 Harrison $1,087 $995 $972 $1,056 $4,111 $1,208 $1,089 $1,059 Hauser Lake $1,883 $1,590 $1,516 $1,765 $6,754 $2,246 $1,868 $1,774 Hayden $40,449 $34,494 $32,980 $38,122 $146,044 $47,928 $40,214 $38,289 Hayden Lake $2,235 $1,979 $1,914 $2,117 $8,245 $2,534 $2,206 $2,124 Hazelton $3,909 $3,584 $3,501 $3,756 $14,750 $4,284 $3,869 $3,765 Heyburn $16,907 $15,527 $15,176 $16,291 $63,901 $18,541 $16,771 $16,329 Hollister $1,019 $900 $870 $966 $3,755 $1,159 $1,007 $969 Homedale $28,790 $27,654 $27,366 $28,187 $111,997 $30,012 $28,576 $28,218 Hope $419 $381 $372 $406 $1,579 $469 $420 $407 Horseshoe Bend $5,277 $4,987 $4,914 $5,149 $20,327 $5,622 $5,250 $5,157 Huetter $276 $232 $221 $255 $984 $327 $271 $256 Idaho City $2,285 $2,085 $2,034 $2,196 $8,601 $2,522 $2,266 $2,202 Idaho Falls $568,533 $543,160 $536,709 $557,607 $2,206,008 $599,099 $566,457 $558,312 Inkom $5,206 $4,834 $4,739 $5,049 $19,828 $5,659 $5,179 $5,059 Iona $6,475 $5,657 $5,449 $6,273 $23,854 $7,653 $6,567 $6,296 Irwin $599 $502 $478 $551 $2,131 $707 $585 $554 Island Park $1,303 $1,182 $1,152 $1,239 $4,876 $1,432 $1,280 $1,242 Jerome $70,209 $65,404 $64,183 $68,328 $268,124 $76,238 $70,015 $68,462 Juliaetta $3,688 $3,439 $3,375 $3,586 $14,088 $3,994 $3,673 $3,593 Kamiah $9,856 $9,282 $9,136 $9,529 $37,803 $10,446 $9,725 $9,545 Kellogg $50,316 $49,394 $49,160 $49,748 $198,618 $51,206 $50,059 $49,773 Kendrick $2,817 $2,687 $2,654 $2,753 $10,911 $2,965 $2,799 $2,757 Ketchum $21,153 $19,976 $19,676 $20,635 $81,440 $22,558 $21,045 $20,668 Kimberly $19,094 $17,600 $17,220 $18,587 $72,501 $21,068 $19,116 $18,629 Kooskia $7,335 $7,075 $7,008 $7,228 $28,646 $7,655 $7,319 $7,235 Kootenai $2,240 $1,920 $1,838 $2,174 $8,172 $2,719 $2,290 $2,184 Kuna $47,527 $40,331 $38,502 $45,311 $171,671 $57,328 $47,874 $45,515 Lapwai $4,233 $3,735 $3,608 $4,007 $15,582 $4,819 $4,180 $4,020 Lava Hot Springs $3,685 $3,510 $3,465 $3,608 $14,268 $3,895 $3,669 $3,613 Leadore $746 $702 $690 $725 $2,864 $797 $741 $727 Lewiston $459,944 $445,841 $442,255 $453,520 $1,801,559 $476,483 $458,418 $453,910 Lewisville $2,229 $2,024 $1,972 $2,145 $8,371 $2,482 $2,217 $2,151 Mackay $4,452 $4,237 $4,182 $4,323 $17,193 $4,665 $4,396 $4,329 Malad $24,877 $23,979 $23,751 $24,340 $96,947 $25,766 $24,644 $24,364 Malta $951 $865 $844 $918 $3,578 $1,059 $948 $921
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 148 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Projected Projected Quarter Ending FY 16 Quarter Ending Quarter Ending Quarter Ending FY 17 FY 18 Jun '16 Total Sep '16 Dec '16 Mar '17 Total Total Name Fairfield $5,482 $21,710 $5,786 $5,535 $5,378 $22,233 $22,709 Ferdinand $1,472 $5,816 $1,598 $1,494 $1,429 $6,013 $6,210 Fernan $672 $2,611 $807 $696 $626 $2,823 $3,034 Filer $22,340 $88,006 $24,443 $22,708 $21,621 $91,467 $94,756 Firth $3,253 $12,862 $3,618 $3,317 $3,128 $13,377 $13,948 Franklin $4,722 $18,353 $5,323 $4,827 $4,516 $19,490 $20,430 Fruitland $27,870 $108,340 $31,846 $28,566 $26,511 $115,466 $121,683 Garden City $54,394 $211,974 $63,421 $55,974 $51,308 $226,621 $240,738 Genesee $6,485 $25,573 $7,231 $6,615 $6,229 $26,686 $27,854 Georgetown $2,083 $8,173 $2,448 $2,147 $1,958 $8,696 $9,267 Glenns Ferry $15,928 $63,333 $16,889 $16,096 $15,600 $64,676 $66,178 Gooding $39,778 $157,341 $42,521 $40,259 $38,841 $161,862 $166,151 Grace $9,252 $36,722 $9,953 $9,374 $9,012 $37,709 $38,805 Grand View $1,726 $6,741 $2,073 $1,787 $1,608 $7,253 $7,794 Grangeville $52,509 $208,685 $54,975 $52,941 $51,666 $212,506 $216,363 Greenleaf $3,256 $12,645 $3,945 $3,376 $3,020 $13,714 $14,792 Hagerman $5,954 $23,387 $6,632 $6,073 $5,723 $24,497 $25,556 Hailey $34,070 $132,614 $40,427 $35,183 $31,896 $142,650 $152,592 Hamer $152 $588 $192 $159 $138 $648 $710 Hansen $5,964 $23,176 $6,940 $6,135 $5,630 $24,834 $26,361 Harrison $1,150 $4,506 $1,318 $1,179 $1,092 $4,768 $5,032 Hauser Lake $2,077 $7,965 $2,616 $2,172 $1,893 $8,849 $9,691 Hayden $44,717 $171,147 $55,763 $46,651 $40,941 $189,939 $207,213 Hayden Lake $2,391 $9,257 $2,860 $2,473 $2,231 $10,035 $10,767 Hazelton $4,053 $15,971 $4,632 $4,154 $3,855 $16,791 $17,696 Heyburn $17,745 $69,386 $20,264 $18,186 $16,884 $73,505 $77,444 Hollister $1,087 $4,222 $1,302 $1,124 $1,013 $4,563 $4,900 Homedale $29,222 $116,029 $31,227 $29,573 $28,537 $118,899 $122,034 Hope $443 $1,739 $512 $455 $420 $1,842 $1,950 Horseshoe Bend $5,485 $21,513 $6,023 $5,579 $5,301 $22,479 $23,320 Huetter $301 $1,154 $380 $315 $273 $1,282 $1,407 Idaho City $2,428 $9,417 $2,798 $2,493 $2,301 $10,082 $10,662 Idaho Falls $583,709 $2,307,576 $629,963 $591,806 $567,895 $2,381,186 $2,453,525 Inkom $5,432 $21,329 $6,112 $5,551 $5,199 $22,409 $23,472 Iona $7,394 $27,911 $9,001 $7,675 $6,844 $31,185 $33,698 Irwin $653 $2,499 $828 $683 $593 $2,787 $3,060 Island Park $1,350 $5,304 $1,563 $1,388 $1,278 $5,615 $5,947 Jerome $73,016 $287,731 $81,756 $74,546 $70,027 $300,822 $314,492 Juliaetta $3,829 $15,089 $4,280 $3,908 $3,674 $15,767 $16,474 Kamiah $10,004 $39,719 $10,999 $10,178 $9,664 $41,014 $42,569 Kellogg $50,632 $201,671 $52,249 $50,916 $50,080 $204,150 $206,679 Kendrick $2,876 $11,397 $3,109 $2,917 $2,797 $11,738 $12,103 Ketchum $21,801 $86,072 $23,933 $22,175 $21,072 $89,342 $92,676 Kimberly $20,353 $79,166 $23,175 $20,847 $19,389 $84,240 $88,652 Kooskia $7,487 $29,696 $7,961 $7,570 $7,325 $30,424 $31,164 Kootenai $2,553 $9,746 $3,170 $2,661 $2,342 $10,831 $11,795 Kuna $53,116 $203,834 $66,579 $55,473 $48,514 $225,957 $247,011 Lapwai $4,484 $17,503 $5,380 $4,641 $4,177 $18,833 $20,235 Lava Hot Springs $3,781 $14,958 $4,099 $3,837 $3,673 $15,444 $15,942 Leadore $768 $3,033 $848 $782 $741 $3,153 $3,277 Lewiston $467,351 $1,856,162 $492,785 $471,804 $458,655 $1,894,892 $1,934,670 Lewisville $2,351 $9,201 $2,725 $2,417 $2,223 $9,779 $10,363 Mackay $12,170 $25,560 $0 $1,784 $3,121 $18,395 $18,977 Malad $21,632 $96,407 $30,538 $25,565 $24,736 $102,742 $105,247 Malta $1,809 $4,736 $343 $1,026 $946 $4,150 $4,392
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 149 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Quarter Ending Quarter Ending Quarter Ending Quarter Ending FY 15 Quarter Ending Quarter Ending Quarter Ending Sep '14 Dec '14 Mar '15 Jun '15 Total Sep '15 Dec '15 Mar '16 Name Marsing $11,693 $11,120 $10,975 $11,372 $45,160 $12,287 $11,567 $11,387 McCall $29,800 $28,527 $28,203 $29,404 $115,934 $31,529 $29,857 $29,440 McCammon $4,473 $4,126 $4,038 $4,310 $16,947 $4,873 $4,430 $4,319 Melba $2,591 $2,362 $2,304 $2,491 $9,748 $2,865 $2,571 $2,497 Menan $3,670 $3,347 $3,265 $3,533 $13,816 $4,061 $3,646 $3,542 Meridian $264,023 $227,637 $218,384 $257,270 $967,314 $319,300 $270,501 $258,324 Middleton $20,522 $17,909 $17,244 $20,334 $76,009 $24,873 $21,302 $20,411 Midvale $829 $759 $742 $809 $3,139 $925 $834 $811 Minidoka $593 $544 $531 $567 $2,235 $646 $584 $568 Montpelier $30,772 $29,665 $29,384 $30,235 $120,056 $32,028 $30,617 $30,265 Moore $684 $610 $592 $657 $2,543 $779 $683 $659 Moscow $129,064 $118,385 $115,670 $124,628 $487,747 $142,137 $128,362 $124,925 Mountain Home $87,811 $81,803 $80,275 $84,926 $334,814 $94,668 $87,004 $85,091 Moyie Springs $2,881 $2,578 $2,501 $2,754 $10,715 $3,250 $2,860 $2,762 Mud Lake $1,941 $1,781 $1,741 $1,873 $7,336 $2,134 $1,929 $1,878 Mullan $5,419 $5,118 $5,041 $5,230 $20,807 $5,706 $5,331 $5,238 Murtaugh $1,577 $1,526 $1,513 $1,558 $6,174 $1,643 $1,576 $1,559 Nampa $459,689 $422,031 $412,456 $446,218 $1,740,394 $508,579 $459,520 $447,278 New Meadows $4,708 $4,504 $4,452 $4,627 $18,291 $4,963 $4,699 $4,633 New Plymouth $9,928 $9,270 $9,102 $9,611 $37,912 $10,679 $9,839 $9,630 Newdale $1,478 $1,341 $1,307 $1,401 $5,528 $1,620 $1,448 $1,405 Nezperce $5,801 $5,594 $5,541 $5,681 $22,617 $6,011 $5,752 $5,687 Notus $2,354 $2,117 $2,057 $2,245 $8,773 $2,630 $2,327 $2,252 Oakley $4,157 $3,819 $3,733 $4,031 $15,740 $4,589 $4,150 $4,040 Oldtown $848 $770 $750 $814 $3,182 $942 $841 $816 Onaway $524 $445 $424 $502 $1,895 $636 $530 $504 Orofino $50,628 $49,284 $48,942 $50,019 $198,872 $52,207 $50,486 $50,056 Osburn $14,495 $13,822 $13,651 $14,077 $56,045 $15,140 $14,303 $14,095 Oxford $158 $137 $132 $151 $578 $185 $158 $151 Paris $3,217 $2,995 $2,939 $3,108 $12,260 $3,467 $3,185 $3,114 Parker $1,195 $1,066 $1,033 $1,139 $4,433 $1,350 $1,184 $1,143 Parma $12,377 $11,487 $11,261 $12,016 $47,141 $13,477 $12,328 $12,041 Paul $6,835 $6,317 $6,185 $6,584 $25,922 $7,424 $6,763 $6,599 Payette $51,610 $48,376 $47,554 $50,071 $197,611 $55,318 $51,190 $50,160 Peck $1,047 $962 $940 $1,022 $3,970 $1,164 $1,052 $1,024 Pierce $7,322 $7,107 $7,052 $7,211 $28,692 $7,557 $7,285 $7,217 Pinehurst $8,693 $7,988 $7,809 $8,252 $32,742 $9,365 $8,489 $8,271 Placerville $308 $286 $280 $298 $1,172 $335 $306 $298 Plummer $4,671 $4,228 $4,115 $4,485 $17,499 $5,210 $4,640 $4,497 Pocatello $534,766 $511,110 $505,095 $523,507 $2,074,478 $561,889 $531,694 $524,159 Ponderay $6,276 $5,792 $5,669 $6,111 $23,849 $6,914 $6,282 $6,125 Post Falls $107,982 $95,204 $91,955 $103,323 $398,465 $124,458 $107,831 $103,682 Potlatch $4,101 $3,753 $3,665 $3,953 $15,472 $4,522 $4,074 $3,962 Preston $45,326 $43,077 $42,505 $44,391 $175,298 $48,079 $45,178 $44,454 Priest River $10,715 $9,967 $9,776 $10,441 $40,900 $11,679 $10,705 $10,462 Rathdrum $22,797 $19,711 $18,926 $21,828 $83,262 $26,977 $22,927 $21,916 Reubens $395 $363 $355 $378 $1,491 $429 $389 $379 Rexburg $94,796 $83,253 $80,318 $90,804 $349,171 $109,958 $94,890 $91,130 Richfield $4,009 $3,794 $3,739 $3,895 $15,437 $4,241 $3,969 $3,901 Rigby $32,874 $31,115 $30,667 $32,033 $126,689 $34,887 $32,641 $32,081 Riggins $5,047 $4,867 $4,822 $4,970 $19,707 $5,264 $5,033 $4,975 Ririe $4,553 $4,276 $4,206 $4,425 $17,461 $4,875 $4,521 $4,433 Roberts $4,396 $4,141 $4,077 $4,256 $16,870 $4,663 $4,343 $4,263 Rockland $1,331 $1,203 $1,170 $1,256 $4,960 $1,459 $1,299 $1,259 Rupert $38,760 $36,315 $35,694 $37,751 $148,520 $41,762 $38,607 $37,819
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 150 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Projected Projected Quarter Ending FY 16 Quarter Ending Quarter Ending Quarter Ending FY 17 FY 18 Jun '16 Total Sep '16 Dec '16 Mar '17 Total Total Name Marsing $14,116 $49,358 $10,675 $12,069 $11,549 $48,579 $50,152 McCall $22,484 $113,310 $39,970 $33,274 $22,298 $126,267 $130,063 McCammon $6,073 $19,696 $3,840 $4,754 $4,432 $19,204 $20,178 Melba $2,719 $10,652 $3,134 $2,792 $2,577 $11,292 $11,941 Menan $3,868 $15,117 $4,457 $3,971 $3,666 $16,061 $16,983 Meridian $302,876 $1,151,001 $373,791 $315,290 $278,630 $1,282,568 $1,393,475 Middleton $24,221 $90,807 $29,557 $25,155 $22,397 $102,232 $110,577 Midvale $878 $3,448 $1,007 $901 $834 $3,642 $3,843 Minidoka $614 $2,413 $702 $630 $584 $2,545 $2,681 Montpelier $31,222 $124,132 $33,183 $31,565 $30,551 $126,852 $129,919 Moore $706 $2,826 $834 $728 $662 $2,952 $3,153 Moscow $135,890 $531,315 $155,475 $139,319 $129,194 $563,187 $593,817 Mountain Home $90,571 $357,334 $101,302 $92,450 $86,903 $373,038 $389,819 Moyie Springs $3,093 $11,965 $3,653 $3,191 $2,901 $12,932 $13,808 Mud Lake $2,037 $7,978 $2,328 $2,088 $1,938 $8,440 $8,894 Mullan $5,518 $21,793 $6,046 $5,611 $5,338 $22,603 $23,428 Murtaugh $1,620 $6,399 $1,717 $1,637 $1,587 $6,578 $6,729 Nampa $488,034 $1,903,411 $558,246 $500,325 $464,029 $2,022,496 $2,132,303 New Meadows $4,815 $19,110 $5,183 $4,880 $4,689 $19,630 $20,205 New Plymouth $10,226 $40,373 $11,400 $10,431 $9,824 $42,080 $43,917 Newdale $1,525 $5,999 $1,765 $1,567 $1,443 $6,342 $6,718 Nezperce $5,880 $23,330 $6,246 $5,944 $5,755 $23,888 $24,460 Notus $2,477 $9,686 $2,904 $2,552 $2,331 $10,336 $11,003 Oakley $4,363 $17,142 $4,980 $4,471 $4,152 $18,070 $19,035 Oldtown $890 $3,489 $1,031 $915 $842 $3,702 $3,923 Onaway $581 $2,251 $729 $607 $531 $2,473 $2,704 Orofino $51,197 $203,946 $53,584 $51,615 $50,381 $207,181 $210,914 Osburn $14,726 $58,264 $15,906 $14,933 $14,323 $60,087 $61,933 Oxford $168 $662 $205 $174 $155 $709 $766 Paris $3,316 $13,082 $3,711 $3,385 $3,181 $13,659 $14,278 Parker $1,265 $4,942 $1,497 $1,305 $1,185 $5,291 $5,656 Parma $12,931 $50,776 $14,558 $13,216 $12,375 $53,354 $55,899 Paul $7,095 $27,881 $8,027 $7,258 $6,777 $29,314 $30,771 Payette $53,068 $209,735 $58,835 $54,077 $51,096 $218,050 $227,070 Peck $1,106 $4,346 $1,263 $1,134 $1,052 $4,582 $4,828 Pierce $7,408 $29,467 $7,789 $7,475 $7,278 $30,014 $30,609 Pinehurst $8,928 $35,054 $10,163 $9,145 $8,506 $36,951 $38,882 Placerville $323 $1,261 $364 $330 $308 $1,332 $1,397 Plummer $4,896 $19,243 $5,692 $5,035 $4,624 $20,381 $21,627 Pocatello $546,758 $2,164,500 $589,305 $554,206 $532,211 $2,229,668 $2,296,209 Ponderay $6,594 $25,916 $7,484 $6,750 $6,290 $27,269 $28,660 Post Falls $117,510 $453,482 $141,310 $121,677 $109,373 $493,891 $531,113 Potlatch $4,288 $16,847 $4,918 $4,399 $4,073 $17,784 $18,768 Preston $46,569 $184,281 $50,643 $47,282 $45,177 $190,359 $196,729 Priest River $11,197 $44,043 $12,571 $11,438 $10,728 $46,166 $48,315 Rathdrum $25,632 $97,452 $31,523 $26,664 $23,618 $108,432 $117,646 Reubens $405 $1,601 $461 $415 $386 $1,676 $1,762 Rexburg $103,849 $399,826 $125,468 $107,634 $96,457 $437,060 $470,872 Richfield $4,092 $16,204 $4,472 $4,159 $3,962 $16,749 $17,343 Rigby $33,706 $133,315 $36,855 $34,257 $32,629 $137,979 $142,903 Riggins $5,151 $20,424 $5,478 $5,208 $5,039 $20,931 $21,442 Ririe $4,696 $18,525 $5,193 $4,783 $4,525 $19,281 $20,060 Roberts $4,490 $17,759 $4,937 $4,568 $4,336 $18,407 $19,107 Rockland $1,383 $5,401 $1,609 $1,422 $1,305 $5,758 $6,112 Rupert $40,228 $158,416 $44,687 $41,009 $38,704 $165,382 $172,355
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 151 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Quarter Ending Quarter Ending Quarter Ending Quarter Ending FY 15 Quarter Ending Quarter Ending Quarter Ending Sep '14 Dec '14 Mar '15 Jun '15 Total Sep '15 Dec '15 Mar '16 Name Salmon $59,971 $58,653 $58,318 $59,367 $236,308 $61,511 $59,824 $59,403 Sandpoint $53,202 $49,904 $49,066 $52,109 $204,282 $57,595 $53,279 $52,202 Shelley $34,356 $32,442 $31,956 $33,422 $132,176 $36,520 $34,083 $33,474 Shoshone $25,583 $24,933 $24,767 $25,275 $100,558 $26,331 $25,500 $25,293 Smelterville $2,953 $2,682 $2,614 $2,781 $11,030 $3,207 $2,872 $2,788 Soda Springs $31,204 $29,909 $29,579 $30,608 $121,300 $32,714 $31,057 $30,644 Spencer $232 $217 $214 $225 $888 $248 $230 $225 Spirit Lake $6,924 $6,053 $5,831 $6,612 $25,420 $8,054 $6,920 $6,636 St. Anthony $23,778 $22,269 $21,886 $23,042 $90,975 $25,483 $23,562 $23,083 St. Charles $997 $938 $923 $967 $3,825 $1,062 $987 $969 St. Maries $24,224 $23,209 $22,951 $23,782 $94,166 $25,441 $24,136 $23,810 Stanley $2,344 $2,314 $2,307 $2,328 $9,294 $2,376 $2,338 $2,329 Star $18,977 $16,094 $15,361 $19,298 $69,729 $24,455 $20,398 $19,386 Stateline $129 $109 $104 $117 $459 $148 $124 $118 Stites $1,582 $1,488 $1,464 $1,550 $6,083 $1,706 $1,583 $1,553 Sugar City $4,938 $4,338 $4,186 $4,631 $18,093 $5,598 $4,837 $4,648 Sun Valley $18,427 $17,815 $17,659 $18,149 $72,050 $19,148 $18,362 $18,166 Swan Valley $578 $484 $461 $536 $2,059 $688 $569 $539 Tensed $482 $432 $419 $471 $1,803 $556 $489 $472 Teton $2,259 $1,949 $1,870 $2,114 $8,192 $2,617 $2,221 $2,122 Tetonia $1,354 $1,238 $1,209 $1,315 $5,117 $1,507 $1,356 $1,318 Troy $5,171 $4,787 $4,689 $4,988 $19,635 $5,611 $5,121 $4,999 Twin Falls $418,005 $397,992 $392,903 $409,966 $1,618,866 $442,859 $416,982 $410,525 Ucon $3,779 $3,289 $3,165 $3,559 $13,792 $4,356 $3,729 $3,572 Victor $7,726 $6,883 $6,668 $7,348 $28,626 $8,723 $7,641 $7,371 Wallace $26,827 $26,487 $26,400 $26,615 $106,328 $27,152 $26,729 $26,624 Wardner $1,617 $1,537 $1,516 $1,579 $6,250 $1,710 $1,607 $1,582 Warm River $17 $15 $15 $16 $63 $18 $17 $16 Weippe $6,003 $5,823 $5,777 $5,911 $23,514 $6,201 $5,973 $5,916 Weiser $63,194 $60,873 $60,283 $62,161 $246,511 $65,947 $62,969 $62,225 Wendell $18,902 $17,722 $17,423 $18,343 $72,389 $20,256 $18,751 $18,375 Weston $2,205 $2,017 $1,969 $2,157 $8,349 $2,474 $2,224 $2,162 White Bird $1,068 $1,028 $1,018 $1,052 $4,167 $1,118 $1,066 $1,053 Wilder $8,044 $7,358 $7,183 $7,771 $30,356 $8,900 $8,012 $7,791 Winchester $2,962 $2,812 $2,774 $2,889 $11,438 $3,132 $2,941 $2,893 Worley $1,105 $995 $967 $1,053 $4,120 $1,233 $1,092 $1,057 TOTAL $7,247,208 $6,761,176 $6,637,585 $7,062,132 $27,708,101 $7,863,823 $7,233,134 $7,075,754
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 152 Appendix P Sales Tax Revenue Sharing - County Distribution Also Known as Business Inventory Replacement
Projected Projected Quarter Ending FY 16 Quarter Ending Quarter Ending Quarter Ending FY 17 FY 18 Jun '16 Total Sep '16 Dec '16 Mar '17 Total Total Name Salmon $61,833 $242,571 $61,839 $61,065 $59,839 $244,977 $248,688 Sandpoint $33,146 $196,223 $61,712 $57,801 $53,495 $228,492 $238,069 Shelley $29,269 $133,345 $44,399 $35,732 $33,979 $143,950 $149,254 Shoshone $30,399 $107,523 $22,539 $26,091 $25,490 $104,717 $106,536 Smelterville $24,111 $32,978 $0 $3,117 $2,873 $12,609 $13,346 Soda Springs $35,821 $130,236 $29,991 $32,158 $30,969 $129,326 $132,925 Spencer $4,479 $5,183 $0 $0 $1,749 $981 $1,022 Spirit Lake $3,281 $24,892 $13,556 $7,889 $7,046 $32,047 $34,597 St. Anthony $23,007 $95,136 $28,600 $24,929 $23,539 $100,529 $104,736 St. Charles $726 $3,745 $1,420 $1,039 $985 $4,188 $4,352 St. Maries $24,008 $97,396 $27,218 $25,023 $24,083 $100,639 $103,480 Stanley $2,356 $9,399 $2,410 $2,366 $2,338 $9,479 $9,562 Star $23,827 $88,066 $29,921 $24,894 $21,744 $101,414 $110,944 Stateline $136 $525 $170 $142 $124 $577 $631 Stites $1,646 $6,488 $1,819 $1,676 $1,586 $6,757 $7,028 Sugar City $5,092 $20,174 $6,130 $5,274 $4,737 $21,408 $23,031 Sun Valley $18,772 $74,448 $19,883 $18,966 $18,392 $76,201 $77,939 Swan Valley $644 $2,440 $817 $674 $585 $2,749 $3,019 Tensed $519 $2,036 $613 $535 $487 $2,169 $2,316 Teton $2,404 $9,364 $2,958 $2,501 $2,215 $10,171 $11,038 Tetonia $1,447 $5,628 $1,664 $1,485 $1,372 $6,004 $6,344 Troy $5,355 $21,086 $6,043 $5,476 $5,120 $22,111 $23,186 Twin Falls $432,259 $1,702,626 $469,357 $438,754 $419,576 $1,766,214 $1,824,232 Ucon $4,044 $15,702 $4,929 $4,199 $3,742 $17,064 $18,448 Victor $8,212 $31,946 $9,744 $8,480 $7,688 $34,382 $36,779 Wallace $26,937 $107,441 $27,532 $27,041 $26,734 $108,343 $109,274 Wardner $1,660 $6,559 $1,805 $1,686 $1,610 $6,786 $7,013 Warm River $17 $68 $20 $18 $17 $72 $75 Weippe $6,069 $24,159 $6,386 $6,125 $5,961 $24,594 $25,091 Weiser $64,298 $255,439 $68,454 $65,026 $62,877 $261,357 $267,856 Wendell $19,588 $76,970 $21,733 $19,963 $18,855 $80,501 $83,855 Weston $2,351 $9,211 $2,703 $2,413 $2,231 $9,756 $10,306 White Bird $1,091 $4,328 $1,164 $1,104 $1,066 $4,437 $4,551 Wilder $8,515 $33,219 $9,783 $8,737 $8,082 $35,332 $37,315 Winchester $3,022 $11,987 $3,287 $3,068 $2,931 $12,352 $12,766 Worley $1,166 $4,547 $1,366 $1,201 $1,098 $4,865 $5,177 TOTAL $7,586,559 $29,759,270 $8,485,656 $7,743,958 $7,271,601 $31,247,233 $32,653,359
FY 18 projections = 4.5% above FY 17 projections FY 17 projections = 5% above FY 16 actuals Base = Dec. 99 qtr end + 5% Excess = remaining after Base 2015 population estimates provided by US Census Bureau. 153 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid Oct '14 Paid Jan '15 Paid Apr '15 Paid July '15 Paid Oct '15 Paid Jan '16 Paid Apr '16 For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name Ending Sep '14 Ending Dec '14 Ending Mar '15 Ending Jun '15 FY '15 Ending Sep '15 Ending Dec '15 Ending Mar '16
Aberdeen $17,100 $16,033 $15,762 $16,528 $65,423 $17,541 $16,225 $15,896 Acequia $1,137 $1,066 $1,048 $1,095 $4,346 $1,172 $1,084 $1,062 Albion $2,640 $2,475 $2,434 $2,557 $10,106 $2,704 $2,501 $2,450 American Falls $36,158 $33,903 $33,328 $34,636 $138,025 $37,177 $34,387 $33,691 Ammon $148,625 $139,353 $136,993 $145,182 $570,153 $155,662 $143,980 $141,065 Arco $7,385 $6,924 $6,807 $7,065 $28,181 $7,590 $7,020 $6,878 Arimo $3,055 $2,865 $2,816 $2,945 $11,681 $3,164 $2,926 $2,867 Ashton $9,782 $9,172 $9,017 $9,361 $37,332 $9,947 $9,200 $9,014 Athol $6,478 $6,074 $5,971 $6,298 $24,822 $6,695 $6,193 $6,068 Atomic City $218 $204 $201 $211 $834 $232 $215 $210 Bancroft $2,986 $2,800 $2,752 $2,897 $11,436 $3,073 $2,842 $2,784 Basalt $3,049 $2,858 $2,810 $2,930 $11,647 $3,161 $2,924 $2,865 Bellevue $27,199 $25,502 $25,070 $26,455 $104,227 $28,537 $26,395 $25,861 Blackfoot $105,537 $98,953 $97,278 $101,911 $403,679 $108,947 $100,771 $98,731 Bliss $2,237 $2,097 $2,062 $2,133 $8,529 $2,317 $2,143 $2,099 Bloomington $2,301 $2,157 $2,121 $2,252 $8,830 $2,494 $2,307 $2,260 Boise $2,601,744 $2,439,437 $2,398,122 $2,534,682 $9,973,985 $2,836,597 $2,623,723 $2,570,603 Bonners Ferry $26,107 $24,478 $24,064 $25,389 $100,038 $26,872 $24,856 $24,352 Bovill $1,980 $1,857 $1,825 $1,908 $7,571 $2,082 $1,925 $1,886 Buhl $37,879 $35,516 $34,914 $36,745 $145,053 $40,167 $37,152 $36,400 Burley $105,054 $98,500 $96,832 $101,890 $402,275 $109,415 $101,204 $99,155 Butte City $466 $437 $429 $444 $1,776 $481 $445 $436 Caldwell $397,947 $373,121 $366,802 $391,389 $1,529,260 $455,204 $421,043 $412,519 Cambridge $3,088 $2,896 $2,847 $2,986 $11,817 $3,238 $2,995 $2,935 Carey $5,173 $4,850 $4,768 $5,020 $19,811 $5,542 $5,126 $5,022 Cascade $11,491 $10,774 $10,591 $11,229 $44,086 $12,374 $11,445 $11,214 Castleford $1,674 $1,570 $1,543 $1,638 $6,424 $1,744 $1,613 $1,581 Challis $11,491 $10,774 $10,591 $10,983 $43,839 $11,653 $10,778 $10,560 Chubbuck $137,485 $128,908 $126,725 $133,690 $526,809 $147,007 $135,975 $133,222 Clark Fork $4,760 $4,463 $4,388 $4,675 $18,287 $5,038 $4,660 $4,566 Clayton $41 $38 $38 $39 $156 $231 $214 $210 Clifton $2,708 $2,539 $2,496 $2,643 $10,387 $2,857 $2,643 $2,589 Coeur d'Alene $557,672 $522,882 $514,026 $548,901 $2,143,481 $604,514 $559,148 $547,827 Cottonwood $8,709 $8,165 $8,027 $8,475 $33,376 $9,048 $8,369 $8,200 Council $6,379 $5,981 $5,879 $6,202 $24,441 $6,595 $6,100 $5,977 Craigmont $4,689 $4,396 $4,322 $4,475 $17,881 $4,796 $4,436 $4,346 Crouch $2,203 $2,066 $2,031 $2,139 $8,438 $2,246 $2,077 $2,035 Culdesac $2,909 $2,728 $2,682 $2,795 $11,113 $3,023 $2,796 $2,739 Dalton Gardens $34,807 $32,636 $32,083 $33,854 $133,380 $37,896 $35,052 $34,343 Dayton $4,793 $4,494 $4,418 $4,671 $18,376 $4,939 $4,568 $4,476 Deary $4,881 $4,576 $4,499 $4,721 $18,676 $5,044 $4,665 $4,571 Declo $2,675 $2,508 $2,466 $2,600 $10,249 $2,813 $2,602 $2,549 Dietrich $2,273 $2,131 $2,095 $2,219 $8,718 $2,405 $2,225 $2,179 Donnelly $1,703 $1,597 $1,570 $1,689 $6,560 $2,012 $1,861 $1,823 Dover $16,002 $15,004 $14,750 $15,870 $61,626 $16,647 $15,397 $15,086 Downey $5,522 $5,177 $5,090 $5,317 $21,106 $5,731 $5,301 $5,194 Driggs $24,745 $23,201 $22,808 $24,062 $94,816 $25,248 $23,354 $22,881 Drummond $142 $133 $131 $132 $539 $141 $131 $128 Dubois $4,541 $4,257 $4,185 $4,392 $17,375 $4,710 $4,356 $4,268 Eagle $321,890 $301,809 $296,698 $317,166 $1,237,562 $362,362 $335,169 $328,383 East Hope $6,171 $5,786 $5,688 $6,048 $23,693 $6,327 $5,853 $5,734 Eden $3,038 $2,848 $2,800 $2,945 $11,631 $3,182 $2,944 $2,884 Elk River $1,704 $1,598 $1,571 $1,644 $6,518 $1,595 $1,475 $1,445 Emmett $53,612 $50,268 $49,416 $52,258 $205,554 $58,093 $53,733 $52,645 Fairfield $4,070 $3,816 $3,751 $3,928 $15,566 $3,954 $3,657 $3,583 Ferdinand $1,494 $1,401 $1,377 $1,446 $5,718 $1,541 $1,425 $1,397 Fernan $2,726 $2,556 $2,513 $2,649 $10,445 $2,837 $2,624 $2,571 Filer $22,029 $20,654 $20,305 $21,584 $84,572 $23,343 $21,591 $21,154
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 154 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid July '16 Paid Oct '16 Paid Jan '17 Paid Apr '17 Projected Projected For Quarter Total For Quarter For Quarter For Quarter Total Total Name Ending Jun '16 FY '16 Ending Sep '16 Ending Dec '16 Ending Mar '17 FY '17 FY '18
Aberdeen $16,683 $66,345 $17,065 $15,662 $14,769 $63,367 $66,273 Acequia $1,124 $4,443 $1,192 $1,094 $1,032 $4,427 $4,778 Albion $2,598 $10,254 $2,851 $2,617 $2,467 $10,586 $11,089 American Falls $35,643 $140,899 $38,938 $35,739 $33,701 $144,591 $149,560 Ammon $150,873 $591,580 $166,254 $152,592 $143,892 $617,359 $654,016 Arco $7,051 $28,539 $7,700 $7,068 $6,665 $28,594 $29,455 Arimo $3,036 $11,993 $3,326 $3,052 $2,878 $12,349 $12,906 Ashton $9,461 $37,621 $10,567 $9,699 $9,146 $39,239 $39,319 Athol $6,430 $25,386 $7,203 $6,611 $6,234 $26,748 $29,167 Atomic City $216 $873 $238 $218 $206 $883 $948 Bancroft $2,919 $11,618 $3,203 $2,940 $2,772 $11,895 $12,299 Basalt $3,009 $11,960 $3,295 $3,024 $2,852 $12,235 $12,762 Bellevue $27,411 $108,204 $30,396 $27,898 $26,307 $112,871 $124,890 Blackfoot $103,993 $412,441 $113,067 $103,776 $97,859 $419,857 $426,462 Bliss $2,233 $8,791 $2,529 $2,322 $2,189 $9,392 $9,748 Bloomington $2,384 $9,444 $2,674 $2,454 $2,314 $9,930 $10,493 Boise $2,736,727 $10,767,650 $3,073,348 $2,820,798 $2,659,960 $11,412,398 $12,092,958 Bonners Ferry $26,113 $102,193 $28,298 $25,973 $24,492 $105,081 $106,304 Bovill $1,981 $7,874 $2,165 $1,987 $1,874 $8,039 $8,232 Buhl $38,746 $152,465 $41,333 $37,936 $35,773 $153,483 $154,715 Burley $104,719 $414,493 $113,430 $104,109 $98,173 $421,204 $389,664 Butte City $443 $1,804 $488 $448 $422 $1,811 $1,888 Caldwell $444,263 $1,733,030 $494,092 $453,490 $427,633 $1,834,733 $1,883,356 Cambridge $3,101 $12,269 $3,381 $3,103 $2,926 $12,556 $13,145 Carey $5,305 $20,994 $6,331 $5,810 $5,479 $23,508 $24,614 Cascade $11,997 $47,030 $13,624 $12,505 $11,792 $50,592 $52,610 Castleford $1,679 $6,617 $1,832 $1,682 $1,586 $6,805 $7,117 Challis $11,111 $44,102 $12,034 $11,045 $10,415 $44,685 $45,914 Chubbuck $142,118 $558,322 $154,825 $142,102 $134,000 $574,917 $558,438 Clark Fork $4,834 $19,098 $5,489 $5,038 $4,751 $20,384 $21,670 Clayton $217 $872 $229 $210 $198 $850 $881 Clifton $2,757 $10,846 $3,018 $2,770 $2,612 $11,208 $11,754 Coeur d'Alene $587,435 $2,298,924 $660,450 $606,178 $571,614 $2,452,477 $2,488,685 Cottonwood $8,693 $34,310 $9,504 $8,723 $8,226 $35,293 $36,605 Council $6,290 $24,962 $6,956 $6,384 $6,020 $25,830 $27,527 Craigmont $4,542 $18,121 $4,935 $4,530 $4,271 $18,326 $19,209 Crouch $2,187 $8,545 $2,421 $2,222 $2,095 $8,990 $9,339 Culdesac $2,881 $11,439 $3,163 $2,903 $2,737 $11,745 $12,321 Dalton Gardens $36,545 $143,836 $39,122 $35,907 $33,860 $145,274 $161,209 Dayton $4,755 $18,738 $5,251 $4,820 $4,545 $19,500 $20,327 Deary $4,842 $19,123 $5,233 $4,803 $4,529 $19,433 $20,240 Declo $2,698 $10,662 $2,954 $2,711 $2,557 $10,970 $11,414 Dietrich $2,276 $9,085 $2,495 $2,290 $2,159 $9,263 $9,993 Donnelly $1,951 $7,647 $2,143 $1,967 $1,855 $7,957 $9,017 Dover $16,343 $63,473 $17,721 $16,265 $15,337 $65,804 $44,679 Downey $5,487 $21,713 $5,952 $5,463 $5,152 $22,103 $22,810 Driggs $24,432 $95,915 $27,422 $25,169 $23,734 $101,828 $103,157 Drummond $135 $536 $147 $135 $127 $546 $563 Dubois $4,556 $17,890 $5,003 $4,592 $4,330 $18,578 $19,229 Eagle $354,759 $1,380,673 $401,670 $368,663 $347,642 $1,491,538 $1,660,386 East Hope $6,113 $24,026 $6,468 $5,936 $5,598 $24,018 $24,690 Eden $3,051 $12,061 $3,364 $3,087 $2,911 $12,491 $12,970 Elk River $1,527 $6,042 $1,642 $1,507 $1,421 $6,096 $6,460 Emmett $55,674 $220,144 $64,079 $58,814 $55,460 $237,949 $255,138 Fairfield $3,837 $15,030 $4,093 $3,757 $3,543 $15,200 $15,648 Ferdinand $1,483 $5,846 $1,618 $1,485 $1,401 $6,010 $6,196 Fernan $2,735 $10,767 $2,962 $2,719 $2,564 $10,999 $12,461 Filer $22,559 $88,646 $24,534 $22,518 $21,234 $91,102 $95,867
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 155 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid Oct '14 Paid Jan '15 Paid Apr '15 Paid July '15 Paid Oct '15 Paid Jan '16 Paid Apr '16 For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name Ending Sep '14 Ending Dec '14 Ending Mar '15 Ending Jun '15 FY '15 Ending Sep '15 Ending Dec '15 Ending Mar '16 Firth $3,533 $3,313 $3,257 $3,424 $13,527 $3,697 $3,420 $3,350 Franklin $6,781 $6,358 $6,251 $6,628 $26,018 $7,165 $6,628 $6,493 Fruitland $43,714 $40,987 $40,293 $43,339 $168,333 $49,018 $45,339 $44,421 Garden City $144,323 $135,319 $133,027 $140,899 $553,568 $157,325 $145,519 $142,573 Genesee $9,339 $8,756 $8,608 $9,066 $35,769 $9,658 $8,933 $8,752 Georgetown $3,814 $3,576 $3,516 $3,693 $14,599 $4,067 $3,762 $3,686 Glenns Ferry $10,557 $9,898 $9,730 $10,146 $40,332 $10,853 $10,039 $9,835 Gooding $28,636 $26,850 $26,395 $27,614 $109,496 $29,728 $27,497 $26,940 Grace $7,498 $7,030 $6,911 $7,282 $28,721 $7,793 $7,208 $7,062 Grandview $3,447 $3,232 $3,177 $3,315 $13,172 $3,498 $3,236 $3,170 Grangeville $32,097 $30,095 $29,585 $31,192 $122,969 $33,090 $30,606 $29,987 Greenleaf $6,608 $6,196 $6,091 $6,399 $25,294 $7,295 $6,748 $6,611 Hagerman $7,648 $7,171 $7,050 $7,428 $29,296 $8,068 $7,463 $7,312 Hailey $107,652 $100,936 $99,226 $104,827 $412,641 $115,091 $106,454 $104,299 Hamer $529 $496 $487 $512 $2,024 $542 $502 $491 Hansen $8,758 $8,212 $8,073 $8,530 $33,572 $9,270 $8,574 $8,400 Harrison $3,836 $3,597 $3,536 $3,756 $14,725 $3,783 $3,499 $3,428 Hauser Lake $6,661 $6,246 $6,140 $6,494 $25,541 $6,961 $6,439 $6,308 Hayden $162,370 $152,241 $149,662 $158,483 $622,756 $175,326 $162,169 $158,886 Hayden Lake $16,546 $15,514 $15,251 $16,120 $63,431 $17,328 $16,028 $15,703 Hazelton $5,753 $5,394 $5,303 $5,558 $22,008 $5,897 $5,455 $5,344 Heyburn $32,083 $30,081 $29,572 $31,148 $122,883 $33,744 $31,211 $30,579 Hollister $2,062 $1,934 $1,901 $1,998 $7,895 $2,162 $2,000 $1,959 Homedale $18,649 $17,486 $17,190 $17,856 $71,181 $19,707 $18,228 $17,859 Hope $2,268 $2,127 $2,091 $2,219 $8,705 $2,286 $2,115 $2,072 Horseshoe Bend $5,788 $5,427 $5,335 $5,615 $22,165 $6,034 $5,581 $5,468 Huetter $1,352 $1,267 $1,246 $1,312 $5,177 $1,406 $1,300 $1,274 Idaho City $4,257 $3,991 $3,923 $4,131 $16,302 $4,689 $4,337 $4,249 Idaho Falls $620,986 $582,247 $572,385 $603,924 $2,379,542 $646,196 $597,702 $585,601 Inkom $7,960 $7,463 $7,337 $7,742 $30,502 $8,148 $7,536 $7,384 Iona $17,149 $16,079 $15,807 $16,982 $66,017 $18,734 $17,329 $16,978 Irwin $3,768 $3,533 $3,473 $3,657 $14,431 $3,783 $3,499 $3,428 Island Park $11,174 $10,476 $10,299 $10,876 $42,825 $11,004 $10,179 $9,972 Jerome $107,845 $101,118 $99,405 $105,238 $413,606 $112,436 $103,998 $101,892 Juliaetta $5,439 $5,099 $5,013 $5,297 $20,848 $5,658 $5,234 $5,128 Kamiah $11,488 $10,772 $10,589 $10,993 $43,843 $11,481 $10,619 $10,404 Kellogg $23,435 $21,973 $21,601 $22,434 $89,444 $23,364 $21,610 $21,173 Kendrick $3,101 $2,908 $2,859 $3,000 $11,868 $3,223 $2,981 $2,921 Ketchum $214,756 $201,359 $197,949 $209,632 $823,696 $221,094 $204,502 $200,362 Kimberly $29,984 $28,114 $27,638 $29,419 $115,155 $32,093 $29,684 $29,083 Kooskia $5,139 $4,819 $4,737 $5,003 $19,697 $5,351 $4,950 $4,850 Kootenai $9,707 $9,101 $8,947 $9,600 $37,355 $10,291 $9,518 $9,326 Kuna $142,317 $133,438 $131,179 $140,125 $547,058 $160,848 $148,777 $145,765 Lapwai $6,755 $6,334 $6,227 $6,521 $25,837 $7,154 $6,617 $6,483 Lava Hot Springs $5,675 $5,321 $5,231 $5,521 $21,749 $5,868 $5,428 $5,318 Leadore $795 $746 $733 $768 $3,042 $830 $768 $753 Lewiston $351,386 $329,465 $323,885 $341,017 $1,345,752 $374,216 $346,133 $339,125 Lewisville $4,002 $3,752 $3,689 $3,897 $15,339 $4,211 $3,895 $3,817 Mackay $18,909 $5,250 $5,161 $5,372 $34,692 $5,656 $5,232 $5,126 Malad $11,971 $17,723 $17,423 $18,053 $65,171 $19,382 $17,928 $17,565 Malta $3,239 $1,508 $0 $1,570 $6,318 $1,703 $1,575 $1,543 Marsing $13,514 $8,837 $8,687 $8,988 $40,026 $9,898 $9,155 $8,970 McCall $65,911 $75,808 $74,524 $79,165 $295,407 $95,288 $88,137 $86,353 McCammon $10,699 $7,368 $7,243 $7,611 $32,921 $8,174 $7,560 $7,407 Melba $3,973 $3,725 $3,662 $3,854 $15,214 $4,324 $3,999 $3,918 Menan $6,025 $5,650 $5,554 $5,857 $23,085 $6,381 $5,903 $5,783 Meridian $970,273 $909,744 $894,336 $962,783 $3,737,137 $1,097,322 $1,014,973 $994,424 Middleton $50,481 $47,332 $46,530 $51,016 $195,359 $60,779 $56,218 $55,080 Midvale $1,670 $1,566 $1,540 $1,645 $6,421 $1,777 $1,644 $1,611
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 156 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid July '16 Paid Oct '16 Paid Jan '17 Paid Apr '17 Projected Projected For Quarter Total For Quarter For Quarter For Quarter Total Total Name Ending Jun '16 FY '16 Ending Sep '16 Ending Dec '16 Ending Mar '17 FY '17 FY '18 Firth $3,515 $13,982 $3,873 $3,555 $3,352 $14,381 $14,986 Franklin $7,025 $27,311 $7,764 $7,126 $6,720 $28,832 $31,138 Fruitland $47,769 $186,547 $53,027 $48,670 $45,895 $196,908 $207,333 Garden City $151,939 $597,355 $168,843 $154,969 $146,133 $626,974 $663,254 Genesee $9,257 $36,599 $9,996 $9,175 $8,652 $37,120 $38,590 Georgetown $3,879 $15,395 $4,425 $4,061 $3,829 $16,430 $17,143 Glenns Ferry $10,329 $41,056 $11,495 $10,550 $9,949 $42,685 $44,385 Gooding $28,735 $112,899 $31,489 $28,901 $27,253 $116,929 $121,555 Grace $7,419 $29,482 $8,084 $7,420 $6,997 $30,019 $31,773 Grandview $3,342 $13,245 $3,721 $3,415 $3,220 $13,816 $14,364 Grangeville $31,823 $125,506 $34,443 $31,613 $29,811 $127,900 $131,918 Greenleaf $7,006 $27,661 $7,828 $7,184 $6,775 $29,067 $32,159 Hagerman $7,794 $30,637 $8,576 $7,872 $7,423 $31,847 $33,166 Hailey $110,967 $436,811 $125,533 $115,218 $108,648 $466,148 $495,062 Hamer $520 $2,055 $579 $532 $502 $2,152 $2,238 Hansen $8,993 $35,236 $9,877 $9,065 $8,548 $36,675 $38,204 Harrison $3,647 $14,357 $4,140 $3,800 $3,583 $15,373 $15,721 Hauser Lake $6,727 $26,435 $7,467 $6,854 $6,463 $27,729 $30,121 Hayden $169,887 $666,268 $188,523 $173,031 $163,165 $700,050 $731,491 Hayden Lake $16,759 $65,819 $18,588 $17,060 $16,087 $69,022 $67,769 Hazelton $5,610 $22,306 $6,280 $5,764 $5,435 $23,319 $24,193 Heyburn $32,597 $128,131 $35,452 $32,539 $30,684 $131,647 $140,514 Hollister $2,080 $8,201 $2,318 $2,128 $2,006 $8,608 $8,984 Homedale $18,755 $74,551 $21,295 $19,545 $18,431 $79,076 $81,790 Hope $2,204 $8,676 $2,323 $2,132 $2,010 $8,626 $8,894 Horseshoe Bend $5,887 $22,971 $6,597 $6,055 $5,710 $24,497 $26,328 Huetter $1,357 $5,337 $1,536 $1,410 $1,330 $5,704 $6,042 Idaho City $4,569 $17,844 $5,062 $4,646 $4,381 $18,795 $20,254 Idaho Falls $622,897 $2,452,397 $677,531 $621,855 $586,398 $2,515,904 $2,590,371 Inkom $7,849 $30,917 $8,498 $7,799 $7,355 $31,555 $32,858 Iona $18,531 $71,572 $21,083 $19,351 $18,247 $78,289 $83,459 Irwin $3,657 $14,367 $3,942 $3,618 $3,412 $14,639 $15,198 Island Park $10,614 $41,769 $11,318 $10,388 $9,796 $42,029 $43,473 Jerome $107,800 $426,126 $118,476 $108,740 $102,540 $439,942 $433,167 Juliaetta $5,425 $21,444 $5,785 $5,309 $5,007 $21,480 $22,436 Kamiah $10,865 $43,369 $11,938 $10,957 $10,332 $44,330 $46,539 Kellogg $22,460 $88,607 $24,373 $22,370 $21,095 $90,506 $93,219 Kendrick $3,087 $12,211 $3,259 $2,991 $2,821 $12,102 $12,558 Ketchum $213,626 $839,584 $239,505 $219,824 $207,290 $889,365 $902,427 Kimberly $31,307 $122,167 $34,461 $31,629 $29,826 $127,966 $134,063 Kooskia $5,137 $20,288 $5,597 $5,137 $4,844 $20,783 $21,591 Kootenai $9,995 $39,130 $10,297 $9,451 $8,912 $38,235 $39,821 Kuna $155,435 $610,826 $175,103 $160,714 $151,550 $650,218 $707,140 Lapwai $6,814 $27,068 $7,546 $6,926 $6,531 $28,020 $29,169 Lava Hot Springs $5,647 $22,261 $6,071 $5,572 $5,255 $22,544 $23,379 Leadore $795 $3,146 $867 $796 $751 $3,221 $3,353 Lewiston $359,604 $1,419,077 $393,289 $360,971 $340,389 $1,460,419 $1,524,983 Lewisville $4,045 $15,969 $4,440 $4,075 $3,842 $16,486 $17,558 Mackay $5,392 $21,407 $5,804 $5,327 $5,023 $21,551 $22,103 Malad $18,764 $73,638 $20,451 $18,771 $17,700 $75,943 $79,319 Malta $1,625 $6,445 $1,795 $1,648 $1,554 $6,667 $6,893 Marsing $9,423 $37,445 $10,575 $9,706 $9,152 $39,268 $41,612 McCall $92,458 $362,237 $103,717 $95,194 $89,766 $385,135 $403,781 McCammon $7,840 $30,981 $8,549 $7,847 $7,399 $31,746 $32,958 Melba $4,150 $16,391 $4,558 $4,184 $3,945 $16,926 $18,457 Menan $6,150 $24,217 $6,745 $6,191 $5,838 $25,047 $26,882 Meridian $1,070,694 $4,177,413 $1,213,283 $1,113,582 $1,050,087 $4,505,337 $4,916,504 Middleton $60,522 $232,600 $69,508 $63,796 $60,158 $258,105 $280,164 Midvale $1,705 $6,737 $1,838 $1,687 $1,590 $6,823 $7,232
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 157 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid Oct '14 Paid Jan '15 Paid Apr '15 Paid July '15 Paid Oct '15 Paid Jan '16 Paid Apr '16 For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name Ending Sep '14 Ending Dec '14 Ending Mar '15 Ending Jun '15 FY '15 Ending Sep '15 Ending Dec '15 Ending Mar '16 Minidoka $776 $728 $716 $744 $2,964 $818 $757 $741 Montpelier $23,106 $21,665 $21,298 $22,326 $88,395 $24,061 $22,255 $21,805 Moore $1,469 $1,377 $1,354 $1,437 $5,637 $1,524 $1,410 $1,381 Moscow $237,564 $222,744 $218,971 $231,277 $910,556 $247,264 $228,708 $224,078 Mountain Home $124,964 $117,168 $115,183 $120,806 $478,121 $127,997 $118,391 $115,995 Moyie Springs $6,798 $6,374 $6,266 $6,615 $26,053 $7,092 $6,560 $6,427 Mud Lake $2,467 $2,313 $2,274 $2,395 $9,448 $2,626 $2,429 $2,380 Mullan $5,592 $5,243 $5,154 $5,306 $21,295 $5,718 $5,289 $5,182 Murtaugh $1,098 $1,030 $1,012 $1,074 $4,215 $1,149 $1,063 $1,042 Nampa $787,501 $738,374 $725,868 $771,085 $3,022,828 $884,202 $817,847 $801,289 New Meadows $2,908 $2,727 $2,681 $3,663 $11,978 $3,935 $3,640 $3,566 New Plymouth $6,261 $5,870 $5,771 $11,559 $29,461 $12,927 $11,957 $11,715 Newdale $9,574 $8,977 $8,825 $2,888 $30,265 $3,092 $2,860 $2,802 Nezperce $4,199 $3,937 $3,871 $4,016 $16,023 $4,280 $3,959 $3,878 Notus $4,253 $3,988 $3,920 $4,115 $16,277 $4,661 $4,311 $4,224 Oakley $6,433 $6,031 $5,929 $6,288 $24,681 $6,768 $6,260 $6,133 Oldtown $2,597 $2,435 $2,394 $2,528 $9,954 $2,635 $2,437 $2,388 Onaway $1,686 $1,581 $1,554 $1,663 $6,484 $1,773 $1,640 $1,607 Orofino $27,685 $25,958 $25,518 $26,838 $105,999 $28,923 $26,752 $26,211 Osburn $13,877 $13,011 $12,791 $13,213 $52,893 $13,975 $12,927 $12,665 Oxford $478 $448 $440 $468 $1,834 $493 $456 $447 Paris $5,021 $4,708 $4,628 $4,852 $19,209 $5,331 $4,931 $4,832 Parker $2,424 $2,272 $2,234 $2,354 $9,284 $2,593 $2,399 $2,350 Parma $15,854 $14,865 $14,613 $15,441 $60,774 $17,536 $16,220 $15,892 Paul $10,190 $9,554 $9,392 $9,840 $38,977 $10,711 $9,907 $9,707 Payette $60,786 $56,994 $56,029 $58,727 $232,537 $65,830 $60,890 $59,657 Peck $1,606 $1,506 $1,480 $1,584 $6,177 $1,702 $1,574 $1,542 Pierce $4,051 $3,798 $3,733 $3,895 $15,477 $4,285 $3,963 $3,883 Pinehurst $15,547 $14,577 $14,330 $14,822 $59,276 $15,749 $14,567 $14,272 Placerville $601 $563 $554 $583 $2,300 $640 $592 $580 Plummer $9,102 $8,534 $8,390 $8,856 $34,882 $9,565 $8,847 $8,668 Pocatello $552,922 $518,429 $509,648 $535,354 $2,116,352 $569,541 $526,800 $516,134 Ponderay $20,023 $18,773 $18,455 $19,599 $76,851 $20,505 $18,966 $18,582 Post Falls $331,332 $310,662 $305,400 $324,089 $1,271,482 $356,814 $330,037 $323,355 Potlatch $7,079 $6,637 $6,525 $6,881 $27,121 $7,368 $6,815 $6,677 Preston $49,623 $46,528 $45,740 $48,308 $190,199 $51,451 $47,590 $46,627 Priest River $17,038 $15,975 $15,705 $16,666 $65,383 $18,037 $16,684 $16,346 Rathdrum $72,908 $68,360 $67,202 $71,655 $280,125 $79,197 $73,253 $71,770 Reubens $576 $540 $531 $551 $2,197 $593 $549 $537 Rexburg $229,166 $214,870 $211,231 $224,707 $879,975 $245,879 $227,427 $222,823 Richfield $3,509 $3,290 $3,234 $3,361 $13,395 $3,599 $3,329 $3,261 Rigby $35,187 $32,992 $32,433 $34,009 $134,622 $36,944 $34,172 $33,480 Riggins $5,590 $5,241 $5,153 $5,442 $21,426 $5,702 $5,274 $5,167 Ririe $4,834 $4,533 $4,456 $4,675 $18,498 $5,097 $4,714 $4,619 Roberts $4,154 $3,895 $3,829 $3,968 $15,845 $4,312 $3,988 $3,908 Rockland $2,298 $2,155 $2,118 $2,189 $8,760 $2,354 $2,177 $2,133 Rupert $46,740 $43,824 $43,082 $45,492 $179,137 $49,033 $45,354 $44,435 Salmon $30,701 $28,786 $28,298 $29,773 $117,558 $31,696 $29,317 $28,724 Sandpoint $107,758 $101,035 $99,324 $105,604 $413,721 $110,489 $102,197 $100,128 Shelley $39,019 $36,585 $35,965 $37,681 $149,250 $37,128 $34,342 $33,647 Shoshone $11,815 $11,078 $10,891 $11,414 $45,198 $12,288 $11,365 $11,135 Smelterville $5,816 $5,453 $5,361 $5,535 $22,164 $5,795 $5,360 $5,252 Soda Springs $26,297 $24,657 $24,239 $25,471 $100,664 $27,057 $25,027 $24,520 Spencer $352 $330 $325 $341 $1,349 $364 $337 $330 Spirit Lake $18,362 $17,217 $16,925 $17,979 $70,483 $19,866 $18,375 $18,003 St. Anthony $28,423 $26,650 $26,199 $27,423 $108,695 $29,338 $27,137 $26,587 St. Charles $2,265 $2,124 $2,088 $2,196 $8,672 $2,333 $2,158 $2,114 St. Maries $21,676 $20,324 $19,980 $21,056 $83,036 $22,743 $21,036 $20,611 Stanley $4,064 $3,811 $3,746 $3,959 $15,580 $3,749 $3,468 $3,397
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 158 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid July '16 Paid Oct '16 Paid Jan '17 Paid Apr '17 Projected Projected For Quarter Total For Quarter For Quarter For Quarter Total Total Name Ending Jun '16 FY '16 Ending Sep '16 Ending Dec '16 Ending Mar '17 FY '17 FY '18 Minidoka $782 $3,097 $2,175 $1,996 $1,882 $8,076 $3,364 Montpelier $22,914 $91,035 $25,741 $23,626 $22,279 $95,587 $98,470 Moore $1,416 $5,732 $1,546 $1,419 $1,338 $5,741 $6,009 Moscow $238,743 $938,793 $259,925 $238,566 $224,963 $965,191 $1,010,630 Mountain Home $122,390 $484,773 $137,627 $126,317 $119,115 $511,055 $529,260 Moyie Springs $6,885 $26,965 $7,543 $6,923 $6,529 $28,011 $29,438 Mud Lake $2,526 $9,961 $2,787 $2,558 $2,412 $10,349 $10,851 Mullan $5,487 $21,676 $6,003 $5,510 $5,196 $22,291 $23,252 Murtaugh $1,124 $4,379 $1,216 $1,116 $1,052 $4,514 $4,624 Nampa $856,977 $3,360,315 $953,522 $875,167 $825,266 $3,540,756 $3,728,766 New Meadows $3,744 $14,885 $3,136 $3,802 $3,585 $15,629 $16,332 New Plymouth $12,340 $48,939 $13,430 $12,326 $11,623 $51,386 $53,698 Newdale $2,954 $11,709 $3,196 $2,933 $2,766 $12,294 $12,847 Nezperce $4,107 $16,223 $4,608 $4,230 $3,988 $17,112 $17,855 Notus $4,469 $17,663 $4,924 $4,520 $4,262 $18,286 $20,109 Oakley $6,481 $25,643 $7,117 $6,532 $6,159 $26,427 $28,207 Oldtown $2,534 $9,994 $2,760 $2,533 $2,388 $10,248 $9,982 Onaway $1,699 $6,719 $1,841 $1,690 $1,594 $6,837 $7,119 Orofino $27,487 $109,373 $29,823 $27,372 $25,811 $110,742 $114,114 Osburn $13,427 $52,994 $14,488 $13,298 $12,540 $53,800 $56,157 Oxford $467 $1,862 $509 $468 $441 $1,892 $1,965 Paris $5,104 $20,198 $5,735 $5,264 $4,964 $21,297 $22,293 Parker $2,484 $9,825 $2,717 $2,494 $2,352 $10,090 $10,526 Parma $16,880 $66,528 $18,787 $17,243 $16,260 $69,761 $75,007 Paul $10,284 $40,610 $11,217 $10,295 $9,708 $41,651 $43,425 Payette $62,829 $249,207 $68,789 $63,136 $59,536 $255,437 $263,753 Peck $1,629 $6,447 $1,794 $1,647 $1,553 $6,662 $6,972 Pierce $4,087 $16,219 $4,457 $4,091 $3,858 $16,551 $17,381 Pinehurst $15,130 $59,718 $16,438 $15,087 $14,227 $61,040 $63,743 Placerville $620 $2,432 $669 $614 $579 $2,484 $2,593 Plummer $9,128 $36,209 $10,026 $9,202 $8,677 $37,230 $37,886 Pocatello $547,215 $2,159,690 $588,743 $540,364 $509,553 $2,186,205 $2,252,219 Ponderay $19,748 $77,800 $21,896 $20,096 $18,951 $81,306 $83,195 Post Falls $345,731 $1,355,936 $383,080 $351,600 $331,553 $1,422,506 $1,428,599 Potlatch $7,055 $27,916 $7,662 $7,032 $6,631 $28,451 $29,523 Preston $49,307 $194,975 $53,712 $49,298 $46,488 $199,452 $207,853 Priest River $17,341 $68,408 $19,561 $17,954 $16,930 $72,638 $76,100 Rathdrum $77,413 $301,633 $85,683 $78,642 $74,158 $318,170 $342,505 Reubens $562 $2,241 $615 $564 $532 $2,282 $2,406 Rexburg $238,748 $934,876 $265,469 $243,655 $229,762 $985,779 $1,013,963 Richfield $3,424 $13,613 $3,749 $3,441 $3,245 $13,922 $14,875 Rigby $35,357 $139,953 $38,778 $35,591 $33,562 $143,996 $148,429 Riggins $5,492 $21,636 $5,914 $5,428 $5,118 $21,960 $21,479 Ririe $4,883 $19,312 $5,399 $4,955 $4,673 $20,047 $21,167 Roberts $4,107 $16,315 $4,420 $4,057 $3,825 $16,413 $17,253 Rockland $2,264 $8,929 $2,466 $2,264 $2,135 $9,158 $9,405 Rupert $47,137 $185,959 $51,055 $46,860 $44,188 $189,586 $197,401 Salmon $30,423 $120,161 $33,001 $30,289 $28,562 $122,545 $130,329 Sandpoint $106,637 $419,451 $115,489 $105,999 $99,955 $428,850 $420,553 Shelley $35,313 $140,430 $42,517 $39,023 $36,798 $157,879 $163,790 Shoshone $11,734 $46,523 $12,986 $11,919 $11,239 $48,220 $52,478 Smelterville $5,555 $21,962 $6,017 $5,522 $5,207 $22,342 $23,132 Soda Springs $25,725 $102,328 $28,023 $25,720 $24,254 $104,060 $108,642 Spencer $349 $1,380 $394 $362 $341 $1,463 $1,493 Spirit Lake $19,302 $75,547 $21,287 $19,538 $18,424 $79,045 $82,580 St. Anthony $28,026 $111,089 $30,639 $28,121 $26,518 $113,773 $117,710 St. Charles $2,240 $8,846 $2,510 $2,303 $2,172 $9,319 $9,651 St. Maries $21,682 $86,072 $23,726 $21,776 $20,535 $88,102 $90,647 Stanley $3,620 $14,234 $3,795 $3,483 $3,285 $14,093 $14,521
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 159 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid Oct '14 Paid Jan '15 Paid Apr '15 Paid July '15 Paid Oct '15 Paid Jan '16 Paid Apr '16 For Quarter For Quarter For Quarter For Quarter Total For Quarter For Quarter For Quarter Name Ending Sep '14 Ending Dec '14 Ending Mar '15 Ending Jun '15 FY '15 Ending Sep '15 Ending Dec '15 Ending Mar '16 Star $66,372 $62,231 $61,177 $67,830 $257,611 $80,400 $74,366 $72,861 Stateline $949 $889 $874 $918 $3,630 $931 $862 $844 Stites $1,711 $1,605 $1,577 $1,680 $6,574 $1,810 $1,674 $1,640 Sugar City $13,568 $12,721 $12,506 $13,088 $51,883 $13,901 $12,858 $12,598 Sun Valley $163,068 $152,895 $150,306 $159,195 $625,464 $171,405 $158,542 $155,332 Swan Valley $4,397 $4,123 $4,053 $4,283 $16,856 $4,432 $4,099 $4,016 Tensed $857 $804 $790 $854 $3,305 $914 $846 $829 Teton $6,230 $5,841 $5,742 $6,027 $23,841 $6,455 $5,971 $5,850 Tetonia $2,580 $2,419 $2,378 $2,530 $9,905 $2,675 $2,474 $2,424 Troy $8,603 $8,066 $7,930 $8,326 $32,925 $8,893 $8,225 $8,059 Twin Falls $498,236 $467,154 $459,242 $485,806 $1,910,439 $529,828 $490,067 $480,145 Ucon $9,797 $9,186 $9,030 $9,499 $37,512 $10,387 $9,608 $9,413 Victor $21,107 $19,791 $19,456 $20,497 $80,850 $21,818 $20,181 $19,772 Wallace $7,476 $7,009 $6,890 $7,128 $28,503 $7,551 $6,985 $6,843 Wardner $1,851 $1,736 $1,706 $1,793 $7,086 $1,844 $1,706 $1,672 Warm River $280 $263 $258 $274 $1,076 $333 $308 $302 Weippe $3,170 $2,972 $2,922 $3,047 $12,111 $3,345 $3,094 $3,032 Weiser $46,412 $43,517 $42,780 $45,021 $177,731 $48,605 $44,957 $44,047 Wendell $22,050 $20,674 $20,324 $21,306 $84,354 $23,010 $21,284 $20,853 Weston $4,023 $3,772 $3,708 $3,979 $15,482 $4,286 $3,964 $3,884 White Bird $927 $869 $854 $903 $3,553 $957 $885 $867 Wilder $10,100 $9,470 $9,309 $9,842 $38,721 $11,105 $10,271 $10,063 Winchester $2,934 $2,751 $2,705 $2,833 $11,223 $3,034 $2,806 $2,750 Worley $1,847 $1,731 $1,702 $1,783 $7,063 $1,936 $1,790 $1,754 Total $12,226,981 $11,464,216 $11,268,570 $11,943,613 $46,903,380 $13,203,095 $12,212,263 $11,965,014
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 160 Appendix Q Sales Tax Revenue Sharing - State Distribution
Paid July '16 Paid Oct '16 Paid Jan '17 Paid Apr '17 Projected Projected For Quarter Total For Quarter For Quarter For Quarter Total Total Name Ending Jun '16 FY '16 Ending Sep '16 Ending Dec '16 Ending Mar '17 FY '17 FY '18 Star $79,947 $307,573 $92,527 $84,924 $80,081 $343,584 $389,431 Stateline $897 $3,534 $951 $873 $823 $3,531 $3,664 Stites $1,738 $6,863 $1,882 $1,727 $1,629 $6,987 $7,245 Sugar City $13,116 $52,473 $14,272 $13,099 $12,353 $52,998 $56,724 Sun Valley $165,692 $650,971 $178,857 $164,159 $154,799 $664,157 $695,496 Swan Valley $4,301 $16,848 $4,679 $4,294 $4,049 $17,374 $18,027 Tensed $869 $3,458 $952 $874 $824 $3,534 $3,651 Teton $6,168 $24,444 $6,764 $6,208 $5,854 $25,117 $26,353 Tetonia $2,598 $10,170 $2,859 $2,624 $2,474 $10,616 $11,317 Troy $8,523 $33,699 $9,248 $8,488 $8,004 $34,340 $35,883 Twin Falls $513,826 $2,013,866 $560,361 $514,314 $484,989 $2,080,814 $2,017,958 Ucon $9,976 $39,384 $10,819 $9,930 $9,364 $40,174 $42,347 Victor $21,031 $82,801 $23,561 $21,624 $20,391 $87,488 $99,087 Wallace $7,247 $28,626 $8,326 $7,642 $7,206 $30,917 $31,896 Wardner $1,774 $6,996 $1,925 $1,767 $1,666 $7,149 $7,442 Warm River $322 $1,264 $337 $310 $292 $1,253 $1,297 Weippe $3,174 $12,645 $4,976 $4,567 $4,307 $18,479 $19,520 Weiser $46,354 $183,964 $50,442 $46,297 $43,657 $187,310 $198,449 Wendell $22,239 $87,386 $24,451 $22,441 $21,162 $90,794 $94,864 Weston $4,119 $16,253 $4,515 $4,144 $3,908 $16,765 $17,510 White Bird $918 $3,628 $882 $810 $764 $3,276 $3,780 Wilder $10,749 $42,188 $11,980 $10,996 $10,369 $44,487 $48,460 Winchester $2,884 $11,475 $3,162 $2,902 $2,737 $11,741 $12,403 Worley $1,862 $7,342 $2,093 $1,921 $1,812 $7,773 $7,849 Total $12,767,502 $50,147,874 $14,179,006 $13,014,781 $12,272,694 $52,657,452 $55,024,787
FY 18 Projections = 4.5% Above FY 17 Projections FY 17 Projections = 5% Above FY 16 Actuals 2015 population estimates provided by US Census Bureau. Dec. 31, 2015 and Dec. 31, 2016 Full Market Values used for projections. 161 Appendix R Revenue Sharing Projections for Fiscal Year 2018
FY 2018 Projections Combined Total for County Distribution FY 2018 Projections - Revenue Sharing (formerly known as State Distribution (County Distribution + Business Inventory State Distritbution) Replacement) Aberdeen $74,060 $66,273 $140,333 Acequia $3,189 $4,778 $7,967 Albion $5,816 $11,089 $16,905 American Falls $137,316 $149,560 $286,875 Ammon $224,092 $654,016 $878,108 Arco $38,097 $29,455 $67,551 Arimo $7,144 $12,906 $20,050 Ashton $43,879 $39,319 $83,198 Athol $12,303 $29,167 $41,470 Atomic City $584 $948 $1,532 Bancroft $22,876 $12,299 $35,175 Basalt $6,599 $12,762 $19,361 Bellevue $36,218 $124,890 $161,108 Blackfoot $545,595 $426,462 $972,057 Bliss $9,149 $9,748 $18,898 Bloomington $4,326 $10,493 $14,818 Boise $5,742,123 $12,092,958 $17,835,082 Bonners Ferry $81,163 $106,304 $187,467 Bovill $5,490 $8,232 $13,722 Buhl $204,600 $154,715 $359,315 Burley $422,810 $389,664 $812,475 Butte City $874 $1,888 $2,763 Caldwell $1,280,573 $1,883,356 $3,163,929 Cambridge $10,817 $13,145 $23,962 Carey $8,826 $24,614 $33,440 Cascade $38,607 $52,610 $91,217 Castleford $4,507 $7,117 $11,624 Challis $52,129 $45,914 $98,043 Chubbuck $319,485 $558,438 $877,923 Clark Fork $10,667 $21,670 $32,337 Clayton $82 $881 $963 Clifton $5,410 $11,754 $17,164 Coeur d'Alene $1,065,114 $2,488,685 $3,553,799 Cottonwood $59,272 $36,605 $95,877 Council $32,483 $27,527 $60,010 Craigmont $31,634 $19,209 $50,843 Crouch $2,200 $9,339 $11,539 Culdesac $11,239 $12,321 $23,560 Dalton Gardens $36,194 $161,209 $197,404 Dayton $8,157 $20,327 $28,484 Deary $13,327 $20,240 $33,567 Declo $8,552 $11,414 $19,967 Dietrich $6,435 $9,993 $16,428 Donnelly $3,999 $9,017 $13,016 Dover $10,822 $44,679 $55,500 Downey $23,378 $22,810 $46,188 Driggs $42,443 $103,157 $145,601 Drummond $344 $563 $907 Dubois $24,137 $19,229 $43,367 Eagle $349,120 $1,660,386 $2,009,506 East Hope $4,512 $24,690 $29,202 Eden $9,322 $12,970 $22,292 Elk River $14,156 $6,460 $20,616
162 Appendix R Revenue Sharing Projections for Fiscal Year 2018
FY 2018 Projections Combined Total for County Distribution FY 2018 Projections - Revenue Sharing (formerly known as State Distribution (County Distribution + Business Inventory State Distritbution) Replacement) Emmett $230,107 $255,138 $485,245 Fairfield $22,709 $15,648 $38,356 Ferdinand $6,210 $6,196 $12,406 Fernan $3,034 $12,461 $15,495 Filer $94,756 $95,867 $190,623 Firth $13,948 $14,986 $28,934 Franklin $20,430 $31,138 $51,568 Fruitland $121,683 $207,333 $329,017 Garden City $240,738 $663,254 $903,992 Genesee $27,854 $38,590 $66,443 Georgetown $9,267 $17,143 $26,410 Glenns Ferry $66,178 $44,385 $110,562 Gooding $166,151 $121,555 $287,706 Grace $38,805 $31,773 $70,578 Grand View $7,794 $14,364 $22,159 Grangeville $216,363 $131,918 $348,281 Greenleaf $14,792 $32,159 $46,951 Hagerman $25,556 $33,166 $58,723 Hailey $152,592 $495,062 $647,653 Hamer $710 $2,238 $2,948 Hansen $26,361 $38,204 $64,565 Harrison $5,032 $15,721 $20,753 Hauser Lake $9,691 $30,121 $39,812 Hayden $207,213 $731,491 $938,704 Hayden Lake $10,767 $67,769 $78,536 Hazelton $17,696 $24,193 $41,889 Heyburn $77,444 $140,514 $217,958 Hollister $4,900 $8,984 $13,884 Homedale $122,034 $81,790 $203,823 Hope $1,950 $8,894 $10,844 Horseshoe Bend $23,320 $26,328 $49,648 Huetter $1,407 $6,042 $7,449 Idaho City $10,662 $20,254 $30,916 Idaho Falls $2,453,525 $2,590,371 $5,043,896 Inkom $23,472 $32,858 $56,330 Iona $33,698 $83,459 $117,157 Irwin $3,060 $15,198 $18,259 Island Park $5,947 $43,473 $49,421 Jerome $314,492 $433,167 $747,659 Juliaetta $16,474 $22,436 $38,910 Kamiah $42,569 $46,539 $89,108 Kellogg $206,679 $93,219 $299,898 Kendrick $12,103 $12,558 $24,661 Ketchum $92,676 $902,427 $995,104 Kimberly $88,652 $134,063 $222,715 Kooskia $31,164 $21,591 $52,756 Kootenai $11,795 $39,821 $51,616 Kuna $247,011 $707,140 $954,151 Lapwai $20,235 $29,169 $49,404 Lava Hot Springs $15,942 $23,379 $39,320 Leadore $3,277 $3,353 $6,631 Lewiston $1,934,670 $1,524,983 $3,459,652 Lewisville $10,363 $17,558 $27,921
163 Appendix R Revenue Sharing Projections for Fiscal Year 2018
FY 2018 Projections Combined Total for County Distribution FY 2018 Projections - Revenue Sharing (formerly known as State Distribution (County Distribution + Business Inventory State Distritbution) Replacement) Mackay $54,910 $22,103 $77,013 Malad $88,128 $79,319 $167,447 Malta $8,191 $6,893 $15,083 Marsing $60,576 $41,612 $102,188 McCall $124,329 $403,781 $528,110 McCammon $26,872 $32,958 $59,831 Melba $11,941 $18,457 $30,398 Menan $16,983 $26,882 $43,865 Meridian $1,393,475 $4,916,504 $6,309,979 Middleton $110,577 $280,164 $390,742 Midvale $3,843 $7,232 $11,075 Minidoka $2,681 $3,364 $6,046 Montpelier $129,919 $98,470 $228,389 Moore $3,153 $6,009 $9,162 Moscow $593,817 $1,010,630 $1,604,447 Mountain Home $389,819 $529,260 $919,079 Moyie Springs $13,808 $29,438 $43,246 Mud Lake $8,894 $10,851 $19,746 Mullan $23,428 $23,252 $46,679 Murtaugh $6,729 $4,624 $11,353 Nampa $2,132,303 $3,728,766 $5,861,069 New Meadows $17,965 $16,332 $34,297 New Plymouth $29,817 $53,698 $83,515 Newdale $23,058 $12,847 $35,905 Nezperce $24,460 $17,855 $42,315 Notus $11,003 $20,109 $31,112 Oakley $19,035 $28,207 $47,242 Oldtown $3,923 $9,982 $13,905 Onaway $2,704 $7,119 $9,823 Orofino $210,914 $114,114 $325,028 Osburn $61,933 $56,157 $118,090 Oxford $766 $1,965 $2,731 Paris $14,278 $22,293 $36,571 Parker $5,656 $10,526 $16,181 Parma $55,899 $75,007 $130,906 Paul $30,771 $43,425 $74,197 Payette $227,070 $263,753 $490,823 Peck $4,828 $6,972 $11,799 Pierce $30,609 $17,381 $47,990 Pinehurst $38,882 $63,743 $102,625 Placerville $1,397 $2,593 $3,990 Plummer $21,627 $37,886 $59,513 Pocatello $2,296,209 $2,252,219 $4,548,428 Ponderay $28,660 $83,195 $111,855 Post Falls $531,113 $1,428,599 $1,959,712 Potlatch $18,768 $29,523 $48,291 Preston $196,729 $207,853 $404,582 Priest River $48,315 $76,100 $124,414 Rathdrum $117,646 $342,505 $460,151 Reubens $1,762 $2,406 $4,169 Rexburg $470,872 $1,013,963 $1,484,835 Richfield $17,343 $14,875 $32,219 Rigby $142,903 $148,429 $291,333
164 Appendix R Revenue Sharing Projections for Fiscal Year 2018
FY 2018 Projections Combined Total for County Distribution FY 2018 Projections - Revenue Sharing (formerly known as State Distribution (County Distribution + Business Inventory State Distritbution) Replacement) Riggins $21,442 $21,479 $42,921 Ririe $20,060 $21,167 $41,227 Roberts $19,107 $17,253 $36,361 Rockland $6,112 $9,405 $15,518 Rupert $172,355 $197,401 $369,756 Salmon $254,235 $130,329 $384,565 Sandpoint $132,852 $420,553 $553,405 Shelley $121,737 $163,790 $285,526 Shoshone $127,686 $52,478 $180,164 Smelterville $112,155 $23,132 $135,288 Soda Springs $151,984 $108,642 $260,627 Spencer $20,901 $1,493 $22,394 Spirit Lake $14,335 $82,580 $96,915 St. Anthony $97,931 $117,710 $215,641 St. Charles $2,972 $9,651 $12,623 St. Maries $100,215 $90,647 $190,862 Stanley $9,562 $14,521 $24,083 Star $110,944 $389,431 $500,375 Stateline $631 $3,664 $4,294 Stites $7,028 $7,245 $14,273 Sugar City $23,031 $56,724 $79,755 Sun Valley $77,939 $695,496 $773,435 Swan Valley $3,019 $18,027 $21,046 Tensed $2,316 $3,651 $5,966 Teton $11,038 $26,353 $37,391 Tetonia $6,344 $11,317 $17,661 Troy $23,186 $35,883 $59,069 Twin Falls $1,824,232 $2,017,958 $3,842,190 Ucon $18,448 $42,347 $60,795 Victor $36,779 $99,087 $135,866 Wallace $109,274 $31,896 $141,169 Wardner $7,013 $7,442 $14,455 Warm River $75 $1,297 $1,372 Weippe $25,091 $19,520 $44,611 Weiser $267,856 $198,449 $466,305 Wendell $83,855 $94,864 $178,719 Weston $10,306 $17,510 $27,817 White Bird $4,551 $3,780 $8,331 Wilder $37,315 $48,460 $85,775 Winchester $12,766 $12,403 $25,169 Worley $5,177 $7,849 $13,027 Total $32,687,356 $55,024,787 $87,712,142
165 Appendix S Highway Distribution Account Allocations
QUARTER QUARTER QUARTER QUARTER TOTAL QUARTER QUARTER QUARTER Ended Sep '14 Ended Dec '14 Ended Mar '15 Ended Jun '15 2015 Ended Sep '15 Ended Dec '15 Ended Mar '16 CITIES Regular HB312 Regular HB312 Regular HB312 Paid Oct ' 14 Paid Jan '15 Paid Apr '15 Paid Jul '15 FISCAL YEAR Paid Oct ' 15 Paid Jan '16 Paid Apr '16 ABERDEEN $ 16,266 $ 17,016 $ 17,398 $ 15,439 $ 66,119.07 $ 16,538 $ 1,895 $ 17,486 $ 5,688 $ 17,889 $ 5,148 ACEQUIA $ 1,041 $ 1,089 $ 1,113 $ 988 $ 4,229.73 $ 1,051 $ 120 $ 1,111 $ 362 $ 1,137 $ 327 ALBION $ 2,264 $ 2,369 $ 2,422 $ 2,149 $ 9,203.89 $ 2,306 $ 264 $ 2,438 $ 793 $ 2,494 $ 718 AMERICAN FALLS $ 36,428 $ 38,107 $ 38,964 $ 34,576 $ 148,074.24 $ 36,569 $ 4,190 $ 38,664 $ 12,577 $ 39,556 $ 11,382 AMMON $ 120,371 $ 125,921 $ 128,751 $ 114,252 $ 489,294.70 $ 124,482 $ 14,262 $ 131,615 $ 42,811 $ 134,650 $ 38,745 ARCO $ 7,575 $ 7,924 $ 8,103 $ 7,190 $ 30,792.40 $ 7,595 $ 870 $ 8,030 $ 2,612 $ 8,216 $ 2,364 ARIMO $ 2,980 $ 3,118 $ 3,188 $ 2,829 $ 12,113.93 $ 3,018 $ 346 $ 3,191 $ 1,038 $ 3,264 $ 939 ASHTON $ 9,024 $ 9,440 $ 9,652 $ 8,565 $ 36,680.18 $ 9,019 $ 1,033 $ 9,536 $ 3,102 $ 9,756 $ 2,807 ATHOL $ 5,736 $ 6,000 $ 6,135 $ 5,444 $ 23,314.25 $ 5,883 $ 674 $ 6,220 $ 2,023 $ 6,363 $ 1,831 ATOMIC CITY $ 241 $ 253 $ 258 $ 229 $ 981.30 $ 246 $ 28 $ 260 $ 85 $ 266 $ 77 BANCROFT $ 3,072 $ 3,213 $ 3,286 $ 2,916 $ 12,486.15 $ 3,145 $ 360 $ 3,325 $ 1,082 $ 3,402 $ 979 BASALT $ 3,263 $ 3,414 $ 3,490 $ 3,097 $ 13,264.42 $ 3,297 $ 378 $ 3,486 $ 1,134 $ 3,567 $ 1,026 BELLEVUE $ 19,030 $ 19,907 $ 20,354 $ 18,062 $ 77,353.22 $ 19,497 $ 2,234 $ 20,614 $ 6,705 $ 21,089 $ 6,068 BLACKFOOT $ 98,678 $ 103,227 $ 105,547 $ 93,661 $ 401,113.37 $ 100,145 $ 11,473 $ 105,883 $ 34,442 $ 108,325 $ 31,170 BLISS $ 2,556 $ 2,673 $ 2,734 $ 2,426 $ 10,388.20 $ 2,560 $ 293 $ 2,707 $ 880 $ 2,769 $ 797 BLOOMINGTON $ 1,707 $ 1,785 $ 1,825 $ 1,620 $ 6,936.76 $ 1,772 $ 203 $ 1,873 $ 609 $ 1,916 $ 551 BOISE (Paid to ACHD) $ 1,783,399 $ 1,865,623 $ 1,907,548 $ 1,692,740 $ 7,249,310.35 $ 1,833,384 $ 210,047 $ 1,938,436 $ 630,530 $ 1,983,137 $ 570,636 BONNERS FERRY $ 20,586 $ 21,535 $ 22,019 $ 19,540 $ 83,680.90 $ 21,107 $ 2,418 $ 22,317 $ 7,259 $ 22,831 $ 6,570 BOVILL $ 2,131 $ 2,229 $ 2,279 $ 2,023 $ 8,662.47 $ 2,162 $ 248 $ 2,285 $ 743 $ 2,338 $ 673 BUHL $ 35,079 $ 36,696 $ 37,521 $ 33,296 $ 142,592.53 $ 35,865 $ 4,109 $ 37,921 $ 12,335 $ 38,795 $ 11,163 BURLEY $ 87,040 $ 91,053 $ 93,099 $ 82,615 $ 353,808.11 $ 88,837 $ 10,178 $ 93,927 $ 30,552 $ 96,093 $ 27,650 BUTTE CITY $ 566 $ 592 $ 605 $ 537 $ 2,300.97 $ 568 $ 65 $ 600 $ 195 $ 614 $ 177 CALDWELL $ 407,539 $ 426,328 $ 435,909 $ 386,821 $ 1,656,597.53 $ 425,740 $ 48,776 $ 450,135 $ 146,419 $ 460,515 $ 132,510 CAMBRIDGE $ 2,622 $ 2,743 $ 2,805 $ 2,489 $ 10,658.90 $ 2,662 $ 305 $ 2,814 $ 915 $ 2,879 $ 828 CAREY $ 4,995 $ 5,225 $ 5,342 $ 4,741 $ 20,302.68 $ 5,112 $ 586 $ 5,404 $ 1,758 $ 5,529 $ 1,591 CASCADE $ 7,525 $ 7,872 $ 8,049 $ 7,143 $ 30,589.38 $ 7,790 $ 893 $ 8,237 $ 2,679 $ 8,427 $ 2,425 CASTLEFORD $ 1,915 $ 2,003 $ 2,048 $ 1,817 $ 7,782.70 $ 1,984 $ 227 $ 2,097 $ 682 $ 2,146 $ 617 CHALLIS $ 9,032 $ 9,448 $ 9,661 $ 8,573 $ 36,714.03 $ 8,952 $ 1,026 $ 9,464 $ 3,079 $ 9,683 $ 2,786 CHUBBUCK $ 117,582 $ 123,004 $ 125,768 $ 111,605 $ 477,959.04 $ 120,617 $ 13,819 $ 127,528 $ 41,482 $ 130,469 $ 37,542 CLARK FORK $ 4,387 $ 4,589 $ 4,692 $ 4,164 $ 17,832.52 $ 4,577 $ 524 $ 4,840 $ 1,574 $ 4,951 $ 1,425 CLAYTON $ 58 $ 61 $ 62 $ 55 $ 236.87 $ 59 $ 7 $ 63 $ 20 $ 64 $ 18 CLIFTON $ 2,323 $ 2,430 $ 2,484 $ 2,204 $ 9,440.74 $ 2,399 $ 275 $ 2,536 $ 825 $ 2,595 $ 747 COEUR D ALENE $ 386,270 $ 404,079 $ 413,160 $ 366,634 $ 1,570,141.94 $ 406,142 $ 46,531 $ 429,413 $ 139,679 $ 439,316 $ 126,410 COTTONWOOD $ 7,575 $ 7,924 $ 8,103 $ 7,190 $ 30,792.40 $ 7,782 $ 892 $ 8,228 $ 2,676 $ 8,417 $ 2,422 COUNCIL $ 6,701 $ 7,010 $ 7,168 $ 6,361 $ 27,239.44 $ 6,883 $ 789 $ 7,278 $ 2,367 $ 7,445 $ 2,142 CRAIGMONT $ 4,287 $ 4,485 $ 4,586 $ 4,069 $ 17,426.47 $ 4,264 $ 489 $ 4,508 $ 1,466 $ 4,612 $ 1,327 CROUCH $ 1,299 $ 1,358 $ 1,389 $ 1,233 $ 5,278.69 $ 1,322 $ 152 $ 1,398 $ 455 $ 1,430 $ 412 CULDESAC $ 3,180 $ 3,327 $ 3,401 $ 3,018 $ 12,926.05 $ 3,213 $ 368 $ 3,397 $ 1,105 $ 3,475 $ 1,000 DALTON GARDENS $ 19,654 $ 20,560 $ 21,022 $ 18,655 $ 79,891.07 $ 20,090 $ 2,302 $ 21,241 $ 6,909 $ 21,731 $ 6,253 DAYTON $ 3,804 $ 3,980 $ 4,069 $ 3,611 $ 15,463.88 $ 3,916 $ 449 $ 4,141 $ 1,347 $ 4,236 $ 1,219 DEARY $ 4,229 $ 4,424 $ 4,523 $ 4,014 $ 17,189.61 $ 4,298 $ 492 $ 4,544 $ 1,478 $ 4,649 $ 1,338 DECLO $ 2,905 $ 3,039 $ 3,107 $ 2,758 $ 11,809.40 $ 2,984 $ 342 $ 3,155 $ 1,026 $ 3,228 $ 929 DIETRICH $ 2,780 $ 2,909 $ 2,974 $ 2,639 $ 11,301.84 $ 2,874 $ 329 $ 3,038 $ 988 $ 3,108 $ 894 DONNELLY $ 1,140 $ 1,193 $ 1,220 $ 1,082 $ 4,635.79 $ 1,221 $ 140 $ 1,291 $ 420 $ 1,320 $ 380 DOVER $ 4,603 $ 4,816 $ 4,924 $ 4,369 $ 18,712.31 $ 5,145 $ 590 $ 5,440 $ 1,770 $ 5,566 $ 1,602 DOWNEY $ 5,178 $ 5,417 $ 5,538 $ 4,915 $ 21,047.12 $ 5,230 $ 599 $ 5,530 $ 1,799 $ 5,657 $ 1,628 DRIGGS $ 13,794 $ 14,430 $ 14,754 $ 13,092 $ 56,069.24 $ 14,088 $ 1,614 $ 14,896 $ 4,845 $ 15,239 $ 4,385 DRUMMOND $ 133 $ 139 $ 142 $ 126 $ 541.40 $ 127 $ 15 $ 134 $ 44 $ 138 $ 40 DUBOIS $ 4,961 $ 5,190 $ 5,307 $ 4,709 $ 20,167.32 $ 5,061 $ 580 $ 5,351 $ 1,740 $ 5,474 $ 1,575 EAGLE (Paid to ACHD) $ 180,190 $ 188,498 $ 192,734 $ 171,030 $ 732,453.18 $ 190,745 $ 21,853 $ 201,675 $ 65,600 $ 206,326 $ 59,369 EAST HOPE $ 1,723 $ 1,803 $ 1,843 $ 1,636 $ 7,004.42 $ 1,814 $ 208 $ 1,918 $ 624 $ 1,962 $ 565 EDEN $ 3,346 $ 3,501 $ 3,579 $ 3,176 $ 13,602.79 $ 3,425 $ 392 $ 3,621 $ 1,178 $ 3,704 $ 1,066 ELK RIVER $ 1,016 $ 1,062 $ 1,086 $ 964 $ 4,128.21 $ 1,017 $ 117 $ 1,076 $ 350 $ 1,100 $ 317 EMMETT $ 54,267 $ 56,769 $ 58,045 $ 51,508 $ 220,588.67 $ 55,939 $ 6,409 $ 59,144 $ 19,238 $ 60,508 $ 17,411 FAIRFIELD $ 3,197 $ 3,344 $ 3,419 $ 3,034 $ 12,993.72 $ 3,230 $ 370 $ 3,415 $ 1,111 $ 3,493 $ 1,005 FERDINAND $ 1,332 $ 1,393 $ 1,425 $ 1,264 $ 5,414.06 $ 1,356 $ 155 $ 1,434 $ 466 $ 1,467 $ 422 FERNAN LAKE $ 1,432 $ 1,498 $ 1,531 $ 1,359 $ 5,820.09 $ 1,458 $ 167 $ 1,542 $ 501 $ 1,577 $ 454 FILER $ 21,660 $ 22,659 $ 23,168 $ 20,559 $ 88,045.97 $ 22,506 $ 2,578 $ 23,796 $ 7,740 $ 24,344 $ 7,005 FIRTH $ 3,904 $ 4,084 $ 4,176 $ 3,706 $ 15,869.94 $ 3,993 $ 457 $ 4,221 $ 1,373 $ 4,319 $ 1,243 FRANKLIN $ 6,069 $ 6,348 $ 6,491 $ 5,760 $ 24,667.76 $ 6,281 $ 720 $ 6,641 $ 2,160 $ 6,794 $ 1,955 FRUITLAND $ 39,574 $ 41,399 $ 42,329 $ 37,563 $ 160,864.93 $ 41,952 $ 4,806 $ 44,356 $ 14,428 $ 45,378 $ 13,057 GARDEN CITY (Paid to ACHD) $ 93,733 $ 98,055 $ 100,258 $ 88,968 $ 381,013.70 $ 96,805 $ 11,091 $ 102,352 $ 33,293 $ 104,712 $ 30,130 GENESEE $ 7,925 $ 8,290 $ 8,477 $ 7,522 $ 32,213.60 $ 8,104 $ 928 $ 8,568 $ 2,787 $ 8,766 $ 2,522 GEORGETOWN $ 3,904 $ 4,084 $ 4,176 $ 3,706 $ 15,869.94 $ 3,984 $ 456 $ 4,212 $ 1,370 $ 4,310 $ 1,240 GLENNS FERRY $ 10,431 $ 10,911 $ 11,157 $ 9,900 $ 42,398.78 $ 10,520 $ 1,205 $ 11,123 $ 3,618 $ 11,379 $ 3,274 GOODING $ 28,927 $ 30,261 $ 30,941 $ 27,457 $ 117,586.38 $ 29,338 $ 3,361 $ 31,019 $ 10,090 $ 31,735 $ 9,131 GRACE $ 7,484 $ 7,829 $ 8,005 $ 7,103 $ 30,420.18 $ 7,672 $ 879 $ 8,111 $ 2,638 $ 8,298 $ 2,388 GRAND VIEW $ 3,721 $ 3,893 $ 3,980 $ 3,532 $ 15,125.50 $ 3,764 $ 431 $ 3,979 $ 1,294 $ 4,071 $ 1,171 GRANGEVILLE $ 25,997 $ 27,196 $ 27,807 $ 24,676 $ 105,675.46 $ 26,626 $ 3,050 $ 28,151 $ 9,157 $ 28,801 $ 8,287 GREENLEAF $ 7,284 $ 7,620 $ 7,791 $ 6,914 $ 29,608.08 $ 7,443 $ 853 $ 7,869 $ 2,560 $ 8,051 $ 2,317 HAGERMAN $ 7,084 $ 7,411 $ 7,577 $ 6,724 $ 28,795.97 $ 7,256 $ 831 $ 7,672 $ 2,496 $ 7,849 $ 2,258 HAILEY $ 66,712 $ 69,788 $ 71,356 $ 63,321 $ 271,176.19 $ 68,459 $ 7,843 $ 72,381 $ 23,544 $ 74,051 $ 21,308 HAMER $ 425 $ 444 $ 454 $ 403 $ 1,725.73 $ 432 $ 50 $ 457 $ 149 $ 468 $ 135 HANSEN $ 10,089 $ 10,554 $ 10,792 $ 9,576 $ 41,011.42 $ 10,393 $ 1,191 $ 10,988 $ 3,574 $ 11,241 $ 3,235 HARRISON $ 1,748 $ 1,829 $ 1,870 $ 1,659 $ 7,105.94 $ 1,823 $ 209 $ 1,927 $ 627 $ 1,971 $ 567 HAUSER $ 5,594 $ 5,852 $ 5,983 $ 5,310 $ 22,739.00 $ 5,764 $ 660 $ 6,095 $ 1,982 $ 6,235 $ 1,794 HAYDEN $ 113,886 $ 119,137 $ 121,814 $ 108,097 $ 462,935.04 $ 117,574 $ 13,470 $ 124,310 $ 40,435 $ 127,177 $ 36,594
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 166 Appendix S Highway Distribution Account Allocations
QUARTER TOTAL QUARTER QUARTER PROJECTED PROJECTED Ended Jun '16 2016 Ended Sep '16 Ended Dec '16 2017 TOTAL 2018 TOTAL CITIES Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Paid Jul '16 FISCAL YEAR Paid Oct ' 16 Paid Jan '17 FISCAL YEAR FISCAL YEAR ABERDEEN $ 16,400 $ 5,266 $ 68,313 $ 17,996 $ 16,985 $ 5,606 $ 17,003 $ 5,256 $ 68,996 $ 18,176 $ 69,686 $ 18,358 ACEQUIA $ 1,042 $ 335 $ 4,342 $ 1,144 $ 1,092 $ 360 $ 1,093 $ 338 $ 4,385 $ 1,155 $ 4,429 $ 1,167 ALBION $ 2,286 $ 734 $ 9,524 $ 2,509 $ 2,404 $ 793 $ 2,406 $ 744 $ 9,619 $ 2,534 $ 9,715 $ 2,559 AMERICAN FALLS $ 36,263 $ 11,644 $ 151,053 $ 39,792 $ 38,048 $ 12,557 $ 38,087 $ 11,774 $ 152,563 $ 40,190 $ 154,089 $ 40,592 AMMON $ 123,441 $ 39,636 $ 514,188 $ 135,454 $ 131,727 $ 43,473 $ 131,865 $ 40,765 $ 519,330 $ 136,809 $ 524,523 $ 138,177 ARCO $ 7,532 $ 2,418 $ 31,373 $ 8,265 $ 7,546 $ 2,490 $ 7,554 $ 2,335 $ 31,687 $ 8,347 $ 32,004 $ 8,431 ARIMO $ 2,993 $ 961 $ 12,465 $ 3,284 $ 3,143 $ 1,037 $ 3,147 $ 973 $ 12,590 $ 3,317 $ 12,716 $ 3,350 ASHTON $ 8,944 $ 2,872 $ 37,255 $ 9,814 $ 9,254 $ 3,054 $ 9,264 $ 2,864 $ 37,628 $ 9,912 $ 38,004 $ 10,012 ATHOL $ 5,834 $ 1,873 $ 24,300 $ 6,401 $ 6,128 $ 2,023 $ 6,135 $ 1,897 $ 24,543 $ 6,465 $ 24,789 $ 6,530 ATOMIC CITY $ 244 $ 78 $ 1,015 $ 267 $ 247 $ 81 $ 247 $ 76 $ 1,026 $ 270 $ 1,036 $ 273 BANCROFT $ 3,119 $ 1,001 $ 12,990 $ 3,422 $ 3,232 $ 1,066 $ 3,235 $ 1,000 $ 13,120 $ 3,456 $ 13,251 $ 3,491 BASALT $ 3,270 $ 1,050 $ 13,621 $ 3,588 $ 3,399 $ 1,122 $ 3,402 $ 1,052 $ 13,757 $ 3,624 $ 13,894 $ 3,660 BELLEVUE $ 19,334 $ 6,208 $ 80,533 $ 21,215 $ 20,252 $ 6,684 $ 20,273 $ 6,267 $ 81,339 $ 21,427 $ 82,152 $ 21,642 BLACKFOOT $ 99,308 $ 31,887 $ 413,662 $ 108,972 $ 103,374 $ 34,116 $ 103,482 $ 31,991 $ 417,798 $ 110,062 $ 421,976 $ 111,163 BLISS $ 2,539 $ 815 $ 10,574 $ 2,786 $ 2,686 $ 886 $ 2,688 $ 831 $ 10,680 $ 2,814 $ 10,787 $ 2,842 BLOOMINGTON $ 1,757 $ 564 $ 7,318 $ 1,928 $ 1,823 $ 602 $ 1,825 $ 564 $ 7,391 $ 1,947 $ 7,465 $ 1,967 BOISE (Paid to ACHD) $ 1,818,054 $ 583,770 $ 7,573,011 $ 1,994,983 $ 1,816,360 $ 599,448 $ 1,818,261 $ 562,101 $ 7,648,741 $ 2,014,933 $ 7,725,228 $ 2,035,082 BONNERS FERRY $ 20,931 $ 6,721 $ 87,186 $ 22,968 $ 22,445 $ 7,407 $ 22,468 $ 6,946 $ 88,058 $ 23,197 $ 88,939 $ 23,429 BOVILL $ 2,144 $ 688 $ 8,929 $ 2,352 $ 2,228 $ 735 $ 2,230 $ 689 $ 9,018 $ 2,376 $ 9,108 $ 2,399 BUHL $ 35,566 $ 11,420 $ 148,146 $ 39,027 $ 37,643 $ 12,423 $ 37,682 $ 11,649 $ 149,628 $ 39,417 $ 151,124 $ 39,811 BURLEY $ 88,094 $ 28,287 $ 366,952 $ 96,667 $ 91,892 $ 30,327 $ 91,988 $ 28,437 $ 370,622 $ 97,634 $ 374,328 $ 98,610 BUTTE CITY $ 563 $ 181 $ 2,346 $ 618 $ 564 $ 186 $ 564 $ 174 $ 2,369 $ 624 $ 2,393 $ 630 CALDWELL $ 422,180 $ 135,560 $ 1,758,569 $ 463,266 $ 455,109 $ 150,198 $ 455,586 $ 140,841 $ 1,776,155 $ 467,898 $ 1,793,917 $ 472,577 CAMBRIDGE $ 2,639 $ 848 $ 10,995 $ 2,896 $ 2,756 $ 910 $ 2,759 $ 853 $ 11,105 $ 2,925 $ 11,216 $ 2,955 CAREY $ 5,069 $ 1,628 $ 21,114 $ 5,562 $ 5,301 $ 1,749 $ 5,306 $ 1,640 $ 21,325 $ 5,618 $ 21,538 $ 5,674 CASCADE $ 7,725 $ 2,480 $ 32,178 $ 8,477 $ 8,259 $ 2,726 $ 8,268 $ 2,556 $ 32,500 $ 8,562 $ 32,825 $ 8,647 CASTLEFORD $ 1,967 $ 632 $ 8,193 $ 2,158 $ 2,078 $ 686 $ 2,080 $ 643 $ 8,275 $ 2,180 $ 8,358 $ 2,202 CHALLIS $ 8,877 $ 2,850 $ 36,975 $ 9,741 $ 9,184 $ 3,031 $ 9,194 $ 2,842 $ 37,345 $ 9,838 $ 37,719 $ 9,936 CHUBBUCK $ 119,608 $ 38,406 $ 498,222 $ 131,248 $ 127,042 $ 41,927 $ 127,175 $ 39,315 $ 503,204 $ 132,561 $ 508,236 $ 133,886 CLARK FORK $ 4,539 $ 1,458 $ 18,908 $ 4,981 $ 4,764 $ 1,572 $ 4,769 $ 1,474 $ 19,097 $ 5,031 $ 19,288 $ 5,081 CLAYTON $ 59 $ 19 $ 245 $ 65 $ 53 $ 17 $ 53 $ 16 $ 248 $ 65 $ 250 $ 66 CLIFTON $ 2,379 $ 764 $ 9,909 $ 2,610 $ 2,518 $ 831 $ 2,521 $ 779 $ 10,008 $ 2,636 $ 10,108 $ 2,663 COEUR D ALENE $ 402,745 $ 129,320 $ 1,677,616 $ 441,940 $ 432,532 $ 142,747 $ 432,985 $ 133,854 $ 1,694,392 $ 446,359 $ 1,711,336 $ 450,823 COTTONWOOD $ 7,717 $ 2,478 $ 32,143 $ 8,468 $ 8,110 $ 2,676 $ 8,118 $ 2,510 $ 32,465 $ 8,552 $ 32,789 $ 8,638 COUNCIL $ 6,826 $ 2,192 $ 28,432 $ 7,490 $ 7,115 $ 2,348 $ 7,122 $ 2,202 $ 28,716 $ 7,565 $ 29,003 $ 7,640 CRAIGMONT $ 4,228 $ 1,358 $ 17,612 $ 4,640 $ 4,341 $ 1,433 $ 4,346 $ 1,343 $ 17,788 $ 4,686 $ 17,966 $ 4,733 CROUCH $ 1,311 $ 421 $ 5,462 $ 1,439 $ 1,418 $ 468 $ 1,419 $ 439 $ 5,517 $ 1,453 $ 5,572 $ 1,468 CULDESAC $ 3,186 $ 1,023 $ 13,271 $ 3,496 $ 3,320 $ 1,096 $ 3,323 $ 1,027 $ 13,403 $ 3,531 $ 13,537 $ 3,566 DALTON GARDENS $ 19,922 $ 6,397 $ 82,984 $ 21,861 $ 21,009 $ 6,934 $ 21,031 $ 6,502 $ 83,814 $ 22,079 $ 84,652 $ 22,300 DAYTON $ 3,884 $ 1,247 $ 16,177 $ 4,261 $ 4,094 $ 1,351 $ 4,099 $ 1,267 $ 16,338 $ 4,304 $ 16,502 $ 4,347 DEARY $ 4,262 $ 1,368 $ 17,752 $ 4,677 $ 4,473 $ 1,476 $ 4,478 $ 1,384 $ 17,930 $ 4,723 $ 18,109 $ 4,771 DECLO $ 2,959 $ 950 $ 12,325 $ 3,247 $ 3,108 $ 1,026 $ 3,112 $ 962 $ 12,448 $ 3,279 $ 12,573 $ 3,312 DIETRICH $ 2,850 $ 915 $ 11,870 $ 3,127 $ 2,950 $ 974 $ 2,953 $ 913 $ 11,989 $ 3,158 $ 12,109 $ 3,190 DONNELLY $ 1,210 $ 389 $ 5,042 $ 1,328 $ 1,294 $ 427 $ 1,296 $ 401 $ 5,093 $ 1,342 $ 5,143 $ 1,355 DOVER $ 5,102 $ 1,638 $ 21,254 $ 5,599 $ 5,811 $ 1,918 $ 5,818 $ 1,798 $ 21,466 $ 5,655 $ 21,681 $ 5,712 DOWNEY $ 5,186 $ 1,665 $ 21,604 $ 5,691 $ 5,424 $ 1,790 $ 5,430 $ 1,679 $ 21,820 $ 5,748 $ 22,038 $ 5,806 DRIGGS $ 13,971 $ 4,486 $ 58,194 $ 15,330 $ 14,872 $ 4,908 $ 14,888 $ 4,602 $ 58,776 $ 15,484 $ 59,364 $ 15,638 DRUMMOND $ 126 $ 40 $ 525 $ 138 $ 132 $ 44 $ 132 $ 41 $ 530 $ 140 $ 536 $ 141 DUBOIS $ 5,018 $ 1,611 $ 20,904 $ 5,507 $ 5,336 $ 1,761 $ 5,342 $ 1,651 $ 21,113 $ 5,562 $ 21,324 $ 5,617 EAGLE (Paid to ACHD) $ 189,151 $ 60,735 $ 787,897 $ 207,558 $ 207,910 $ 68,616 $ 208,128 $ 64,341 $ 795,776 $ 209,634 $ 803,733 $ 211,730 EAST HOPE $ 1,799 $ 578 $ 7,493 $ 1,974 $ 1,902 $ 628 $ 1,904 $ 589 $ 7,568 $ 1,994 $ 7,644 $ 2,014 EDEN $ 3,396 $ 1,090 $ 14,146 $ 3,726 $ 3,566 $ 1,177 $ 3,570 $ 1,104 $ 14,287 $ 3,764 $ 14,430 $ 3,801 ELK RIVER $ 1,009 $ 324 $ 4,202 $ 1,107 $ 1,048 $ 346 $ 1,049 $ 324 $ 4,244 $ 1,118 $ 4,286 $ 1,129 EMMETT $ 55,471 $ 17,811 $ 231,061 $ 60,869 $ 58,150 $ 19,191 $ 58,211 $ 17,995 $ 233,371 $ 61,478 $ 235,705 $ 62,093 FAIRFIELD $ 3,203 $ 1,028 $ 13,341 $ 3,514 $ 3,425 $ 1,130 $ 3,429 $ 1,060 $ 13,474 $ 3,549 $ 13,609 $ 3,585 FERDINAND $ 1,345 $ 432 $ 5,602 $ 1,476 $ 1,418 $ 468 $ 1,419 $ 439 $ 5,658 $ 1,491 $ 5,715 $ 1,506 FERNAN LAKE $ 1,446 $ 464 $ 6,023 $ 1,587 $ 1,523 $ 503 $ 1,525 $ 471 $ 6,083 $ 1,602 $ 6,144 $ 1,618 FILER $ 22,318 $ 7,166 $ 92,964 $ 24,490 $ 23,695 $ 7,820 $ 23,720 $ 7,333 $ 93,893 $ 24,735 $ 94,832 $ 24,982 FIRTH $ 3,959 $ 1,271 $ 16,492 $ 4,344 $ 4,112 $ 1,357 $ 4,116 $ 1,273 $ 16,657 $ 4,388 $ 16,823 $ 4,432 FRANKLIN $ 6,229 $ 2,000 $ 25,946 $ 6,835 $ 6,771 $ 2,235 $ 6,778 $ 2,095 $ 26,205 $ 6,903 $ 26,467 $ 6,972 FRUITLAND $ 41,601 $ 13,358 $ 173,287 $ 45,650 $ 44,792 $ 14,783 $ 44,839 $ 13,862 $ 175,020 $ 46,106 $ 176,770 $ 46,567 GARDEN CITY (Paid to ACHD) $ 95,996 $ 30,824 $ 399,866 $ 105,338 $ 101,701 $ 33,564 $ 101,807 $ 31,473 $ 403,864 $ 106,391 $ 407,903 $ 107,455 GENESEE $ 8,036 $ 2,580 $ 33,474 $ 8,818 $ 8,409 $ 2,775 $ 8,418 $ 2,602 $ 33,809 $ 8,906 $ 34,147 $ 8,995 GEORGETOWN $ 3,951 $ 1,269 $ 16,457 $ 4,335 $ 4,112 $ 1,357 $ 4,116 $ 1,273 $ 16,621 $ 4,379 $ 16,788 $ 4,422 GLENNS FERRY $ 10,432 $ 3,350 $ 43,453 $ 11,447 $ 10,822 $ 3,571 $ 10,833 $ 3,349 $ 43,888 $ 11,561 $ 44,326 $ 11,677 GOODING $ 29,093 $ 9,342 $ 121,185 $ 31,924 $ 30,898 $ 10,197 $ 30,930 $ 9,562 $ 122,397 $ 32,243 $ 123,621 $ 32,566 GRACE $ 7,607 $ 2,443 $ 31,688 $ 8,348 $ 7,898 $ 2,607 $ 7,907 $ 2,444 $ 32,005 $ 8,431 $ 32,325 $ 8,516 GRAND VIEW $ 3,732 $ 1,198 $ 15,546 $ 4,095 $ 3,901 $ 1,287 $ 3,905 $ 1,207 $ 15,702 $ 4,136 $ 15,859 $ 4,178 GRANGEVILLE $ 26,403 $ 8,478 $ 109,981 $ 28,973 $ 27,781 $ 9,168 $ 27,810 $ 8,597 $ 111,080 $ 29,262 $ 112,191 $ 29,555 GREENLEAF $ 7,380 $ 2,370 $ 30,743 $ 8,099 $ 7,766 $ 2,563 $ 7,774 $ 2,403 $ 31,050 $ 8,180 $ 31,361 $ 8,261 HAGERMAN $ 7,195 $ 2,310 $ 29,972 $ 7,896 $ 7,634 $ 2,519 $ 7,642 $ 2,363 $ 30,272 $ 7,975 $ 30,575 $ 8,054 HAILEY $ 67,886 $ 21,798 $ 282,777 $ 74,493 $ 71,622 $ 23,637 $ 71,697 $ 22,165 $ 285,605 $ 75,238 $ 288,461 $ 75,990 HAMER $ 429 $ 138 $ 1,786 $ 470 $ 449 $ 148 $ 450 $ 139 $ 1,804 $ 475 $ 1,822 $ 480 HANSEN $ 10,306 $ 3,309 $ 42,928 $ 11,309 $ 10,998 $ 3,630 $ 11,009 $ 3,403 $ 43,357 $ 11,422 $ 43,791 $ 11,536 HARRISON $ 1,807 $ 580 $ 7,528 $ 1,983 $ 1,902 $ 628 $ 1,904 $ 589 $ 7,603 $ 2,003 $ 7,679 $ 2,023 HAUSER $ 5,716 $ 1,835 $ 23,810 $ 6,272 $ 6,067 $ 2,002 $ 6,073 $ 1,877 $ 24,048 $ 6,335 $ 24,288 $ 6,398 HAYDEN $ 116,590 $ 37,437 $ 485,651 $ 127,937 $ 124,445 $ 41,070 $ 124,575 $ 38,511 $ 490,508 $ 129,216 $ 495,413 $ 130,508
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 167 Appendix S Highway Distribution Account Allocations
QUARTER QUARTER QUARTER QUARTER TOTAL QUARTER QUARTER QUARTER Ended Sep '14 Ended Dec '14 Ended Mar '15 Ended Jun '15 2015 Ended Sep '15 Ended Dec '15 Ended Mar '16 CITIES Regular HB312 Regular HB312 Regular HB312 Paid Oct ' 14 Paid Jan '15 Paid Apr '15 Paid Jul '15 FISCAL YEAR Paid Oct ' 15 Paid Jan '16 Paid Apr '16 HAYDEN LAKE $ 4,903 $ 5,129 $ 5,244 $ 4,654 $ 19,930.47 $ 5,001 $ 573 $ 5,288 $ 1,720 $ 5,410 $ 1,557 HAZELTON $ 6,218 $ 6,505 $ 6,651 $ 5,902 $ 25,276.84 $ 6,332 $ 725 $ 6,695 $ 2,178 $ 6,849 $ 1,971 HEYBURN $ 26,388 $ 27,605 $ 28,225 $ 25,047 $ 107,265.85 $ 26,982 $ 3,091 $ 28,528 $ 9,279 $ 29,186 $ 8,398 HOLLISTER $ 2,273 $ 2,377 $ 2,431 $ 2,157 $ 9,237.72 $ 2,323 $ 266 $ 2,456 $ 799 $ 2,512 $ 723 HOMEDALE $ 21,727 $ 22,728 $ 23,239 $ 20,622 $ 88,316.68 $ 21,887 $ 2,508 $ 23,141 $ 7,527 $ 23,675 $ 6,812 HOPE $ 716 $ 749 $ 766 $ 680 $ 2,910.06 $ 746 $ 85 $ 789 $ 257 $ 807 $ 232 HORSESHOE BEND $ 5,544 $ 5,800 $ 5,930 $ 5,262 $ 22,535.97 $ 5,671 $ 650 $ 5,996 $ 1,950 $ 6,134 $ 1,765 HUETTER $ 841 $ 880 $ 899 $ 798 $ 3,417.63 $ 856 $ 98 $ 905 $ 294 $ 926 $ 266 IDAHO CITY $ 3,821 $ 3,997 $ 4,087 $ 3,627 $ 15,531.55 $ 3,908 $ 448 $ 4,132 $ 1,344 $ 4,227 $ 1,216 IDAHO FALLS $ 485,247 $ 507,620 $ 519,027 $ 460,580 $ 1,972,473.47 $ 497,513 $ 56,999 $ 526,020 $ 171,103 $ 538,151 $ 154,850 INKOM $ 7,126 $ 7,454 $ 7,622 $ 6,763 $ 28,965.16 $ 7,316 $ 838 $ 7,735 $ 2,516 $ 7,913 $ 2,277 IONA $ 15,650 $ 16,371 $ 16,739 $ 14,854 $ 63,615.07 $ 16,555 $ 1,897 $ 17,504 $ 5,694 $ 17,907 $ 5,153 IRWIN $ 1,848 $ 1,933 $ 1,977 $ 1,754 $ 7,511.99 $ 1,873 $ 215 $ 1,981 $ 644 $ 2,026 $ 583 ISLAND PARK $ 2,298 $ 2,403 $ 2,457 $ 2,181 $ 9,339.23 $ 2,314 $ 265 $ 2,447 $ 796 $ 2,503 $ 720 JEROME $ 91,885 $ 96,121 $ 98,281 $ 87,214 $ 373,501.72 $ 94,847 $ 10,866 $ 100,282 $ 32,619 $ 102,594 $ 29,521 JULIAETTA $ 4,762 $ 4,981 $ 5,093 $ 4,520 $ 19,355.22 $ 4,900 $ 561 $ 5,180 $ 1,685 $ 5,300 $ 1,525 KAMIAH $ 10,988 $ 11,495 $ 11,753 $ 10,430 $ 44,665.90 $ 10,994 $ 1,260 $ 11,624 $ 3,781 $ 11,892 $ 3,422 KELLOGG $ 17,623 $ 18,435 $ 18,850 $ 16,727 $ 71,634.64 $ 17,488 $ 2,004 $ 18,490 $ 6,014 $ 18,916 $ 5,443 KENDRICK $ 2,497 $ 2,612 $ 2,671 $ 2,370 $ 10,151.35 $ 2,535 $ 290 $ 2,680 $ 872 $ 2,742 $ 789 KETCHUM $ 22,526 $ 23,564 $ 24,094 $ 21,381 $ 91,565.10 $ 23,057 $ 2,642 $ 24,378 $ 7,930 $ 24,940 $ 7,176 KIMBERLY $ 28,569 $ 29,887 $ 30,558 $ 27,117 $ 116,131.35 $ 29,754 $ 3,409 $ 31,459 $ 10,233 $ 32,184 $ 9,261 KOOSKIA $ 4,978 $ 5,208 $ 5,325 $ 4,725 $ 20,235.01 $ 5,120 $ 587 $ 5,413 $ 1,761 $ 5,538 $ 1,594 KOOTENAI $ 6,127 $ 6,409 $ 6,553 $ 5,815 $ 24,904.62 $ 6,527 $ 748 $ 6,901 $ 2,245 $ 7,060 $ 2,032 KUNA (Paid to ACHD) $ 137,619 $ 143,964 $ 147,200 $ 130,623 $ 559,406.63 $ 144,098 $ 16,509 $ 152,354 $ 49,557 $ 155,868 $ 44,850 LAPWAI $ 9,540 $ 9,980 $ 10,204 $ 9,055 $ 38,778.13 $ 9,740 $ 1,116 $ 10,298 $ 3,350 $ 10,535 $ 3,032 LAVA HOT SPRINGS $ 3,363 $ 3,518 $ 3,597 $ 3,192 $ 13,670.47 $ 3,442 $ 394 $ 3,639 $ 1,184 $ 3,723 $ 1,071 LEADORE $ 849 $ 888 $ 908 $ 806 $ 3,451.46 $ 865 $ 99 $ 914 $ 297 $ 935 $ 269 LEWISTON $ 269,720 $ 282,155 $ 288,496 $ 256,008 $ 1,096,378.80 $ 275,344 $ 31,546 $ 291,121 $ 94,695 $ 297,835 $ 85,700 LEWISVILLE $ 3,921 $ 4,102 $ 4,194 $ 3,721 $ 15,937.60 $ 4,035 $ 462 $ 4,266 $ 1,388 $ 4,365 $ 1,256 MACKAY $ 4,112 $ 4,302 $ 4,399 $ 3,903 $ 16,715.87 $ 4,094 $ 469 $ 4,329 $ 1,408 $ 4,429 $ 1,274 MALAD CITY $ 17,173 $ 17,965 $ 18,369 $ 16,300 $ 69,807.40 $ 17,098 $ 1,959 $ 18,077 $ 5,880 $ 18,494 $ 5,322 MALTA $ 1,632 $ 1,707 $ 1,745 $ 1,549 $ 6,632.21 $ 1,687 $ 193 $ 1,784 $ 580 $ 1,825 $ 525 MARSING $ 10,955 $ 11,460 $ 11,718 $ 10,398 $ 44,530.55 $ 10,977 $ 1,258 $ 11,606 $ 3,775 $ 11,874 $ 3,417 MC CALL $ 24,349 $ 25,472 $ 26,044 $ 23,111 $ 98,975.59 $ 25,481 $ 2,919 $ 26,941 $ 8,763 $ 27,563 $ 7,931 MC CAMMON $ 6,635 $ 6,940 $ 7,096 $ 6,297 $ 26,968.73 $ 6,756 $ 774 $ 7,143 $ 2,324 $ 7,308 $ 2,103 MELBA $ 4,379 $ 4,581 $ 4,683 $ 4,156 $ 17,798.69 $ 4,484 $ 514 $ 4,741 $ 1,542 $ 4,851 $ 1,396 MENAN $ 6,168 $ 6,453 $ 6,598 $ 5,855 $ 25,073.82 $ 6,332 $ 725 $ 6,695 $ 2,178 $ 6,849 $ 1,971 MERIDIAN (Paid to ACHD) $ 695,888 $ 727,972 $ 744,332 $ 660,513 $ 2,828,705.35 $ 743,782 $ 85,214 $ 786,400 $ 255,798 $ 804,535 $ 231,500 MIDDLETON $ 49,971 $ 52,275 $ 53,450 $ 47,431 $ 203,128.35 $ 54,421 $ 6,235 $ 57,540 $ 18,716 $ 58,866 $ 16,938 MIDVALE $ 1,332 $ 1,393 $ 1,425 $ 1,264 $ 5,414.06 $ 1,399 $ 160 $ 1,479 $ 481 $ 1,513 $ 435 MINIDOKA $ 941 $ 984 $ 1,006 $ 893 $ 3,823.67 $ 949 $ 109 $ 1,004 $ 327 $ 1,027 $ 296 MONTPELIER $ 21,169 $ 22,145 $ 22,643 $ 20,093 $ 86,049.54 $ 21,497 $ 2,463 $ 22,729 $ 7,393 $ 23,253 $ 6,691 MOORE $ 1,407 $ 1,472 $ 1,505 $ 1,335 $ 5,718.59 $ 1,458 $ 167 $ 1,542 $ 501 $ 1,577 $ 454 MOSCOW $ 204,231 $ 213,647 $ 218,449 $ 193,849 $ 830,176.78 $ 209,945 $ 24,053 $ 221,975 $ 72,204 $ 227,094 $ 65,345 MOUNTAIN HOME $ 114,919 $ 120,217 $ 122,919 $ 109,077 $ 467,130.93 $ 116,811 $ 13,383 $ 123,504 $ 40,173 $ 126,352 $ 36,357 MOYIE SPRINGS $ 5,794 $ 6,061 $ 6,197 $ 5,499 $ 23,551.12 $ 5,951 $ 682 $ 6,292 $ 2,047 $ 6,437 $ 1,852 MUD LAKE $ 3,047 $ 3,187 $ 3,259 $ 2,892 $ 12,384.64 $ 3,128 $ 358 $ 3,307 $ 1,076 $ 3,383 $ 974 MULLAN $ 5,761 $ 6,026 $ 6,162 $ 5,468 $ 23,415.76 $ 5,705 $ 654 $ 6,032 $ 1,962 $ 6,171 $ 1,776 MURTAUGH $ 982 $ 1,028 $ 1,051 $ 932 $ 3,992.86 $ 1,017 $ 117 $ 1,076 $ 350 $ 1,100 $ 317 NAMPA $ 720,212 $ 753,418 $ 770,349 $ 683,600 $ 2,927,579.42 $ 747,749 $ 85,668 $ 790,595 $ 257,163 $ 808,826 $ 232,735 NEW MEADOWS $ 3,904 $ 4,084 $ 4,176 $ 3,706 $ 15,869.94 $ 4,026 $ 461 $ 4,257 $ 1,385 $ 4,355 $ 1,253 NEW PLYMOUTH $ 12,595 $ 13,176 $ 13,472 $ 11,955 $ 51,196.61 $ 12,800 $ 1,466 $ 13,533 $ 4,402 $ 13,846 $ 3,984 NEWDALE $ 2,614 $ 2,734 $ 2,796 $ 2,481 $ 10,625.07 $ 2,619 $ 300 $ 2,769 $ 901 $ 2,833 $ 815 NEZPERCE $ 3,962 $ 4,145 $ 4,238 $ 3,761 $ 16,106.78 $ 3,959 $ 454 $ 4,186 $ 1,361 $ 4,282 $ 1,232 NOTUS $ 4,528 $ 4,737 $ 4,844 $ 4,298 $ 18,407.76 $ 4,620 $ 529 $ 4,885 $ 1,589 $ 4,997 $ 1,438 OAKLEY $ 6,468 $ 6,766 $ 6,918 $ 6,139 $ 26,291.97 $ 6,697 $ 767 $ 7,080 $ 2,303 $ 7,244 $ 2,084 OLDTOWN $ 1,498 $ 1,567 $ 1,603 $ 1,422 $ 6,090.81 $ 1,534 $ 176 $ 1,622 $ 528 $ 1,660 $ 478 ONAWAY $ 1,523 $ 1,594 $ 1,629 $ 1,446 $ 6,192.32 $ 1,602 $ 184 $ 1,694 $ 551 $ 1,733 $ 499 OROFINO $ 25,697 $ 26,882 $ 27,486 $ 24,391 $ 104,457.32 $ 26,244 $ 3,007 $ 27,748 $ 9,026 $ 28,388 $ 8,168 OSBURN $ 12,861 $ 13,454 $ 13,757 $ 12,207 $ 52,279.41 $ 12,749 $ 1,461 $ 13,480 $ 4,385 $ 13,791 $ 3,968 OXFORD $ 391 $ 409 $ 418 $ 371 $ 1,590.38 $ 407 $ 47 $ 430 $ 140 $ 440 $ 127 PARIS $ 4,245 $ 4,441 $ 4,541 $ 4,030 $ 17,257.28 $ 4,306 $ 493 $ 4,553 $ 1,481 $ 4,658 $ 1,340 PARKER $ 2,464 $ 2,578 $ 2,636 $ 2,339 $ 10,015.99 $ 2,526 $ 289 $ 2,671 $ 869 $ 2,732 $ 786 PARMA $ 17,007 $ 17,791 $ 18,191 $ 16,142 $ 69,130.63 $ 17,513 $ 2,006 $ 18,517 $ 6,023 $ 18,944 $ 5,451 PAUL $ 9,914 $ 10,371 $ 10,605 $ 9,410 $ 40,300.82 $ 10,070 $ 1,154 $ 10,648 $ 3,463 $ 10,893 $ 3,134 PAYETTE $ 61,850 $ 64,702 $ 66,156 $ 58,706 $ 251,414.91 $ 62,915 $ 7,208 $ 66,520 $ 21,637 $ 68,054 $ 19,582 PECK $ 1,623 $ 1,698 $ 1,736 $ 1,541 $ 6,598.36 $ 1,704 $ 195 $ 1,801 $ 586 $ 1,843 $ 530 PIERCE $ 4,112 $ 4,302 $ 4,399 $ 3,903 $ 16,715.87 $ 4,154 $ 476 $ 4,392 $ 1,429 $ 4,493 $ 1,293 PINEHURST $ 13,477 $ 14,099 $ 14,415 $ 12,792 $ 54,783.41 $ 13,351 $ 1,530 $ 14,116 $ 4,592 $ 14,442 $ 4,155 PLACERVILLE $ 433 $ 453 $ 463 $ 411 $ 1,759.56 $ 441 $ 51 $ 466 $ 152 $ 477 $ 137 PLUMMER $ 8,466 $ 8,856 $ 9,055 $ 8,036 $ 34,413.05 $ 8,697 $ 996 $ 9,196 $ 2,991 $ 9,408 $ 2,707 POCATELLO $ 452,432 $ 473,292 $ 483,928 $ 429,433 $ 1,839,084.84 $ 460,224 $ 52,727 $ 486,594 $ 158,278 $ 497,815 $ 143,243 PONDERAY $ 9,248 $ 9,675 $ 9,892 $ 8,778 $ 37,593.80 $ 9,630 $ 1,103 $ 10,181 $ 3,312 $ 10,416 $ 2,997 POST FALLS $ 244,380 $ 255,647 $ 261,392 $ 231,957 $ 993,376.52 $ 253,423 $ 29,034 $ 267,944 $ 87,156 $ 274,123 $ 78,877 POTLATCH $ 6,660 $ 6,967 $ 7,123 $ 6,321 $ 27,070.25 $ 6,832 $ 783 $ 7,224 $ 2,350 $ 7,390 $ 2,127 PRESTON $ 43,021 $ 45,004 $ 46,015 $ 40,834 $ 174,873.78 $ 44,224 $ 5,067 $ 46,758 $ 15,209 $ 47,836 $ 13,764 PRIEST RIVER $ 14,318 $ 14,978 $ 15,315 $ 13,590 $ 58,201.03 $ 14,843 $ 1,701 $ 15,693 $ 5,105 $ 16,055 $ 4,620
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 168 Appendix S Highway Distribution Account Allocations
QUARTER TOTAL QUARTER QUARTER PROJECTED PROJECTED Ended Jun '16 2016 Ended Sep '16 Ended Dec '16 2017 TOTAL 2018 TOTAL CITIES Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Paid Jul '16 FISCAL YEAR Paid Oct ' 16 Paid Jan '17 FISCAL YEAR FISCAL YEAR HAYDEN LAKE $ 4,960 $ 1,592 $ 20,659 $ 5,442 $ 5,274 $ 1,741 $ 5,280 $ 1,632 $ 20,865 $ 5,497 $ 21,074 $ 5,552 HAZELTON $ 6,279 $ 2,016 $ 26,156 $ 6,890 $ 6,525 $ 2,153 $ 6,532 $ 2,019 $ 26,417 $ 6,959 $ 26,682 $ 7,029 HEYBURN $ 26,756 $ 8,591 $ 111,451 $ 29,360 $ 28,379 $ 9,366 $ 28,409 $ 8,782 $ 112,566 $ 29,654 $ 113,691 $ 29,950 HOLLISTER $ 2,303 $ 740 $ 9,594 $ 2,527 $ 2,430 $ 802 $ 2,433 $ 752 $ 9,690 $ 2,553 $ 9,787 $ 2,578 HOMEDALE $ 21,704 $ 6,969 $ 90,408 $ 23,816 $ 22,586 $ 7,454 $ 22,609 $ 6,989 $ 91,312 $ 24,055 $ 92,225 $ 24,295 HOPE $ 740 $ 238 $ 3,081 $ 812 $ 775 $ 256 $ 776 $ 240 $ 3,112 $ 820 $ 3,143 $ 828 HORSESHOE BEND $ 5,624 $ 1,806 $ 23,425 $ 6,171 $ 6,058 $ 1,999 $ 6,064 $ 1,875 $ 23,659 $ 6,233 $ 23,896 $ 6,295 HUETTER $ 849 $ 273 $ 3,536 $ 932 $ 898 $ 296 $ 899 $ 278 $ 3,572 $ 941 $ 3,608 $ 950 IDAHO CITY $ 3,875 $ 1,244 $ 16,142 $ 4,252 $ 4,174 $ 1,377 $ 4,178 $ 1,292 $ 16,303 $ 4,295 $ 16,466 $ 4,338 IDAHO FALLS $ 493,353 $ 158,414 $ 2,055,037 $ 541,365 $ 521,131 $ 171,987 $ 521,677 $ 161,272 $ 2,075,588 $ 546,779 $ 2,096,343 $ 552,247 INKOM $ 7,254 $ 2,329 $ 30,218 $ 7,960 $ 7,661 $ 2,528 $ 7,669 $ 2,371 $ 30,520 $ 8,040 $ 30,825 $ 8,120 IONA $ 16,417 $ 5,271 $ 68,383 $ 18,014 $ 18,104 $ 5,975 $ 18,123 $ 5,602 $ 69,067 $ 18,195 $ 69,758 $ 18,377 IRWIN $ 1,858 $ 597 $ 7,738 $ 2,038 $ 1,972 $ 651 $ 1,974 $ 610 $ 7,816 $ 2,059 $ 7,894 $ 2,079 ISLAND PARK $ 2,295 $ 737 $ 9,559 $ 2,518 $ 2,395 $ 790 $ 2,398 $ 741 $ 9,655 $ 2,543 $ 9,751 $ 2,569 JEROME $ 94,054 $ 30,200 $ 391,777 $ 103,207 $ 98,478 $ 32,500 $ 98,581 $ 30,476 $ 395,695 $ 104,239 $ 399,652 $ 105,282 JULIAETTA $ 4,859 $ 1,560 $ 20,238 $ 5,331 $ 5,089 $ 1,680 $ 5,095 $ 1,575 $ 20,441 $ 5,385 $ 20,645 $ 5,439 KAMIAH $ 10,903 $ 3,501 $ 45,414 $ 11,964 $ 11,209 $ 3,699 $ 11,221 $ 3,469 $ 45,868 $ 12,083 $ 46,327 $ 12,204 KELLOGG $ 17,341 $ 5,568 $ 72,235 $ 19,029 $ 18,218 $ 6,012 $ 18,237 $ 5,638 $ 72,957 $ 19,219 $ 73,687 $ 19,412 KENDRICK $ 2,513 $ 807 $ 10,469 $ 2,758 $ 2,624 $ 866 $ 2,627 $ 812 $ 10,574 $ 2,786 $ 10,680 $ 2,813 KETCHUM $ 22,864 $ 7,342 $ 95,240 $ 25,089 $ 24,021 $ 7,928 $ 24,046 $ 7,434 $ 96,192 $ 25,340 $ 97,154 $ 25,594 KIMBERLY $ 29,505 $ 9,474 $ 122,901 $ 32,376 $ 31,787 $ 10,491 $ 31,820 $ 9,837 $ 124,130 $ 32,700 $ 125,371 $ 33,027 KOOSKIA $ 5,077 $ 1,630 $ 21,149 $ 5,571 $ 5,336 $ 1,761 $ 5,342 $ 1,651 $ 21,360 $ 5,627 $ 21,574 $ 5,683 KOOTENAI $ 6,473 $ 2,078 $ 26,961 $ 7,102 $ 6,947 $ 2,293 $ 6,955 $ 2,150 $ 27,231 $ 7,173 $ 27,503 $ 7,245 KUNA (Paid to ACHD) $ 142,893 $ 45,882 $ 595,212 $ 156,799 $ 151,680 $ 50,058 $ 151,838 $ 46,940 $ 601,164 $ 158,367 $ 607,176 $ 159,950 LAPWAI $ 9,658 $ 3,101 $ 40,232 $ 10,598 $ 10,100 $ 3,333 $ 10,110 $ 3,126 $ 40,634 $ 10,704 $ 41,040 $ 10,811 LAVA HOT SPRINGS $ 3,413 $ 1,096 $ 14,216 $ 3,745 $ 3,584 $ 1,183 $ 3,588 $ 1,109 $ 14,358 $ 3,782 $ 14,502 $ 3,820 LEADORE $ 857 $ 275 $ 3,571 $ 941 $ 898 $ 296 $ 899 $ 278 $ 3,607 $ 950 $ 3,643 $ 960 LEWISTON $ 273,042 $ 87,673 $ 1,137,342 $ 299,614 $ 286,559 $ 94,572 $ 286,859 $ 88,680 $ 1,148,715 $ 302,610 $ 1,160,202 $ 305,636 LEWISVILLE $ 4,001 $ 1,285 $ 16,667 $ 4,391 $ 4,209 $ 1,389 $ 4,213 $ 1,303 $ 16,834 $ 4,435 $ 17,002 $ 4,479 MACKAY $ 4,060 $ 1,304 $ 16,912 $ 4,455 $ 4,191 $ 1,383 $ 4,196 $ 1,297 $ 17,081 $ 4,500 $ 17,252 $ 4,545 MALAD CITY $ 16,955 $ 5,444 $ 70,624 $ 18,605 $ 18,051 $ 5,957 $ 18,070 $ 5,586 $ 71,331 $ 18,791 $ 72,044 $ 18,979 MALTA $ 1,673 $ 537 $ 6,968 $ 1,836 $ 1,743 $ 575 $ 1,745 $ 540 $ 7,038 $ 1,854 $ 7,108 $ 1,872 MARSING $ 10,886 $ 3,495 $ 45,344 $ 11,945 $ 11,332 $ 3,740 $ 11,344 $ 3,507 $ 45,797 $ 12,065 $ 46,255 $ 12,185 MC CALL $ 25,268 $ 8,114 $ 105,254 $ 27,727 $ 27,349 $ 9,026 $ 27,378 $ 8,464 $ 106,306 $ 28,005 $ 107,369 $ 28,285 MC CAMMON $ 6,700 $ 2,151 $ 27,907 $ 7,352 $ 7,018 $ 2,316 $ 7,025 $ 2,172 $ 28,186 $ 7,425 $ 28,467 $ 7,499 MELBA $ 4,447 $ 1,428 $ 18,523 $ 4,879 $ 4,676 $ 1,543 $ 4,680 $ 1,447 $ 18,708 $ 4,928 $ 18,895 $ 4,978 MENAN $ 6,279 $ 2,016 $ 26,156 $ 6,890 $ 6,639 $ 2,191 $ 6,646 $ 2,055 $ 26,417 $ 6,959 $ 26,682 $ 7,029 MERIDIAN (Paid to ACHD) $ 737,563 $ 236,828 $ 3,072,279 $ 809,341 $ 798,981 $ 263,686 $ 799,818 $ 247,257 $ 3,103,002 $ 817,434 $ 3,134,032 $ 825,608 MIDDLETON $ 53,966 $ 17,328 $ 224,793 $ 59,218 $ 60,122 $ 19,842 $ 60,185 $ 18,606 $ 227,041 $ 59,810 $ 229,312 $ 60,408 MIDVALE $ 1,387 $ 445 $ 5,777 $ 1,522 $ 1,453 $ 479 $ 1,454 $ 450 $ 5,835 $ 1,537 $ 5,894 $ 1,553 MINIDOKA $ 941 $ 302 $ 3,922 $ 1,033 $ 986 $ 325 $ 987 $ 305 $ 3,961 $ 1,043 $ 4,000 $ 1,054 MONTPELIER $ 21,317 $ 6,845 $ 88,797 $ 23,392 $ 22,092 $ 7,291 $ 22,116 $ 6,837 $ 89,685 $ 23,626 $ 90,582 $ 23,862 MOORE $ 1,446 $ 464 $ 6,023 $ 1,587 $ 1,444 $ 477 $ 1,446 $ 447 $ 6,083 $ 1,602 $ 6,144 $ 1,618 MOSCOW $ 208,190 $ 66,849 $ 867,205 $ 228,451 $ 220,660 $ 72,824 $ 220,891 $ 68,287 $ 875,877 $ 230,735 $ 884,635 $ 233,042 MOUNTAIN HOME $ 115,834 $ 37,194 $ 482,500 $ 127,107 $ 120,896 $ 39,899 $ 121,023 $ 37,413 $ 487,325 $ 128,378 $ 492,198 $ 129,661 MOYIE SPRINGS $ 5,901 $ 1,895 $ 24,580 $ 6,475 $ 6,313 $ 2,084 $ 6,320 $ 1,954 $ 24,826 $ 6,540 $ 25,074 $ 6,605 MUD LAKE $ 3,102 $ 996 $ 12,920 $ 3,404 $ 3,276 $ 1,081 $ 3,279 $ 1,014 $ 13,050 $ 3,438 $ 13,180 $ 3,472 MULLAN $ 5,657 $ 1,817 $ 23,565 $ 6,208 $ 5,944 $ 1,962 $ 5,950 $ 1,839 $ 23,800 $ 6,270 $ 24,038 $ 6,333 MURTAUGH $ 1,009 $ 324 $ 4,202 $ 1,107 $ 1,092 $ 360 $ 1,093 $ 338 $ 4,244 $ 1,118 $ 4,286 $ 1,129 NAMPA $ 741,497 $ 238,092 $ 3,088,666 $ 813,657 $ 791,056 $ 261,070 $ 791,885 $ 244,805 $ 3,119,553 $ 821,794 $ 3,150,748 $ 830,012 NEW MEADOWS $ 3,993 $ 1,282 $ 16,632 $ 4,381 $ 4,147 $ 1,369 $ 4,152 $ 1,283 $ 16,798 $ 4,425 $ 16,966 $ 4,469 NEW PLYMOUTH $ 12,693 $ 4,076 $ 52,872 $ 13,928 $ 13,234 $ 4,368 $ 13,248 $ 4,096 $ 53,401 $ 14,068 $ 53,935 $ 14,208 NEWDALE $ 2,597 $ 834 $ 10,819 $ 2,850 $ 2,703 $ 892 $ 2,706 $ 837 $ 10,928 $ 2,879 $ 11,037 $ 2,908 NEZPERCE $ 3,926 $ 1,260 $ 16,352 $ 4,308 $ 4,121 $ 1,360 $ 4,125 $ 1,275 $ 16,515 $ 4,351 $ 16,680 $ 4,394 NOTUS $ 4,581 $ 1,471 $ 19,083 $ 5,027 $ 4,808 $ 1,587 $ 4,813 $ 1,488 $ 19,274 $ 5,077 $ 19,466 $ 5,128 OAKLEY $ 6,641 $ 2,132 $ 27,661 $ 7,287 $ 6,956 $ 2,296 $ 6,963 $ 2,153 $ 27,938 $ 7,360 $ 28,217 $ 7,433 OLDTOWN $ 1,521 $ 489 $ 6,338 $ 1,670 $ 1,594 $ 526 $ 1,595 $ 493 $ 6,401 $ 1,686 $ 6,465 $ 1,703 ONAWAY $ 1,589 $ 510 $ 6,618 $ 1,743 $ 1,664 $ 549 $ 1,666 $ 515 $ 6,684 $ 1,761 $ 6,751 $ 1,778 OROFINO $ 26,025 $ 8,356 $ 108,405 $ 28,557 $ 26,891 $ 8,875 $ 26,919 $ 8,322 $ 109,489 $ 28,843 $ 110,584 $ 29,131 OSBURN $ 12,643 $ 4,059 $ 52,662 $ 13,873 $ 13,296 $ 4,388 $ 13,310 $ 4,115 $ 53,188 $ 14,012 $ 53,720 $ 14,152 OXFORD $ 403 $ 130 $ 1,681 $ 443 $ 414 $ 137 $ 414 $ 128 $ 1,698 $ 447 $ 1,714 $ 452 PARIS $ 4,270 $ 1,371 $ 17,787 $ 4,686 $ 4,455 $ 1,470 $ 4,460 $ 1,379 $ 17,965 $ 4,733 $ 18,145 $ 4,780 PARKER $ 2,505 $ 804 $ 10,434 $ 2,749 $ 2,624 $ 866 $ 2,627 $ 812 $ 10,539 $ 2,776 $ 10,644 $ 2,804 PARMA $ 17,367 $ 5,576 $ 72,340 $ 19,057 $ 18,333 $ 6,050 $ 18,352 $ 5,673 $ 73,063 $ 19,247 $ 73,794 $ 19,440 PAUL $ 9,986 $ 3,207 $ 41,597 $ 10,958 $ 10,496 $ 3,464 $ 10,507 $ 3,248 $ 42,013 $ 11,068 $ 42,433 $ 11,178 PAYETTE $ 62,389 $ 20,033 $ 259,878 $ 68,460 $ 64,983 $ 21,446 $ 65,051 $ 20,110 $ 262,477 $ 69,145 $ 265,101 $ 69,837 PECK $ 1,690 $ 543 $ 7,038 $ 1,854 $ 1,770 $ 584 $ 1,772 $ 548 $ 7,108 $ 1,873 $ 7,179 $ 1,891 PIERCE $ 4,119 $ 1,323 $ 17,157 $ 4,520 $ 4,288 $ 1,415 $ 4,293 $ 1,327 $ 17,329 $ 4,565 $ 17,502 $ 4,611 PINEHURST $ 13,239 $ 4,251 $ 55,148 $ 14,528 $ 13,912 $ 4,591 $ 13,927 $ 4,305 $ 55,699 $ 14,673 $ 56,256 $ 14,820 PLACERVILLE $ 437 $ 140 $ 1,821 $ 480 $ 467 $ 154 $ 467 $ 144 $ 1,839 $ 484 $ 1,857 $ 489 PLUMMER $ 8,625 $ 2,769 $ 35,925 $ 9,464 $ 8,973 $ 2,961 $ 8,982 $ 2,777 $ 36,284 $ 9,558 $ 36,647 $ 9,654 POCATELLO $ 456,375 $ 146,540 $ 1,901,008 $ 500,789 $ 479,368 $ 158,204 $ 479,870 $ 148,348 $ 1,920,018 $ 505,797 $ 1,939,219 $ 510,855 PONDERAY $ 9,549 $ 3,066 $ 39,776 $ 10,478 $ 10,020 $ 3,307 $ 10,031 $ 3,101 $ 40,174 $ 10,583 $ 40,576 $ 10,689 POST FALLS $ 251,304 $ 80,693 $ 1,046,794 $ 275,760 $ 268,147 $ 88,496 $ 268,428 $ 82,982 $ 1,057,262 $ 278,518 $ 1,067,835 $ 281,303 POTLATCH $ 6,775 $ 2,175 $ 28,222 $ 7,435 $ 7,088 $ 2,339 $ 7,096 $ 2,194 $ 28,504 $ 7,509 $ 28,789 $ 7,584 PRESTON $ 43,854 $ 14,081 $ 182,671 $ 48,122 $ 45,893 $ 15,146 $ 45,941 $ 14,202 $ 184,497 $ 48,603 $ 186,342 $ 49,089 PRIEST RIVER $ 14,719 $ 4,726 $ 61,310 $ 16,151 $ 15,480 $ 5,109 $ 15,496 $ 4,790 $ 61,924 $ 16,313 $ 62,543 $ 16,476
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 169 Appendix S Highway Distribution Account Allocations
QUARTER QUARTER QUARTER QUARTER TOTAL QUARTER QUARTER QUARTER Ended Sep '14 Ended Dec '14 Ended Mar '15 Ended Jun '15 2015 Ended Sep '15 Ended Dec '15 Ended Mar '16 CITIES Regular HB312 Regular HB312 Regular HB312 Paid Oct ' 14 Paid Jan '15 Paid Apr '15 Paid Jul '15 FISCAL YEAR Paid Oct ' 15 Paid Jan '16 Paid Apr '16 RATHDRUM $ 59,020 $ 61,741 $ 63,129 $ 56,020 $ 239,910.05 $ 61,737 $ 7,073 $ 65,274 $ 21,232 $ 66,779 $ 19,215 REUBENS $ 608 $ 636 $ 650 $ 577 $ 2,470.16 $ 610 $ 70 $ 645 $ 210 $ 660 $ 190 REXBURG $ 220,764 $ 230,942 $ 236,132 $ 209,541 $ 897,378.66 $ 229,671 $ 26,313 $ 242,831 $ 78,988 $ 248,431 $ 71,485 RICHFIELD $ 4,112 $ 4,302 $ 4,399 $ 3,903 $ 16,715.87 $ 4,145 $ 475 $ 4,383 $ 1,426 $ 4,484 $ 1,290 RIGBY $ 33,656 $ 35,207 $ 35,999 $ 31,945 $ 136,806.25 $ 34,221 $ 3,921 $ 36,182 $ 11,769 $ 37,016 $ 10,651 RIGGINS $ 3,438 $ 3,597 $ 3,677 $ 3,263 $ 13,975.03 $ 3,526 $ 404 $ 3,728 $ 1,213 $ 3,814 $ 1,098 RIRIE $ 5,286 $ 5,530 $ 5,654 $ 5,017 $ 21,487.01 $ 5,391 $ 618 $ 5,700 $ 1,854 $ 5,832 $ 1,678 ROBERTS $ 4,861 $ 5,086 $ 5,200 $ 4,614 $ 19,761.28 $ 4,883 $ 559 $ 5,162 $ 1,679 $ 5,281 $ 1,520 ROCKLAND $ 2,447 $ 2,560 $ 2,618 $ 2,323 $ 9,948.32 $ 2,441 $ 280 $ 2,581 $ 840 $ 2,641 $ 760 RUPERT $ 46,758 $ 48,914 $ 50,013 $ 44,381 $ 190,066.96 $ 48,089 $ 5,509 $ 50,844 $ 16,539 $ 52,017 $ 14,968 SALMON $ 25,198 $ 26,360 $ 26,952 $ 23,917 $ 102,427.04 $ 25,710 $ 2,946 $ 27,183 $ 8,842 $ 27,810 $ 8,002 SANDPOINT $ 63,074 $ 65,982 $ 67,465 $ 59,868 $ 256,389.07 $ 65,780 $ 7,536 $ 69,549 $ 22,623 $ 71,153 $ 20,474 SHELLEY $ 36,594 $ 38,281 $ 39,142 $ 34,734 $ 148,751.00 $ 37,145 $ 4,256 $ 39,274 $ 12,775 $ 40,180 $ 11,561 SHOSHONE $ 12,437 $ 13,010 $ 13,302 $ 11,804 $ 50,553.68 $ 12,656 $ 1,450 $ 13,381 $ 4,353 $ 13,690 $ 3,939 SMELTERVILLE $ 5,169 $ 5,408 $ 5,529 $ 4,907 $ 21,013.27 $ 5,112 $ 586 $ 5,404 $ 1,758 $ 5,529 $ 1,591 SODA SPRINGS $ 24,765 $ 25,907 $ 26,489 $ 23,506 $ 100,667.48 $ 25,261 $ 2,894 $ 26,708 $ 8,688 $ 27,324 $ 7,862 SPENCER $ 275 $ 287 $ 294 $ 261 $ 1,116.65 $ 280 $ 32 $ 296 $ 96 $ 303 $ 87 SPIRIT LAKE $ 16,657 $ 17,425 $ 17,817 $ 15,810 $ 67,709.45 $ 17,293 $ 1,981 $ 18,284 $ 5,947 $ 18,705 $ 5,382 ST ANTHONY $ 28,844 $ 30,174 $ 30,852 $ 27,378 $ 117,248.00 $ 29,279 $ 3,354 $ 30,957 $ 10,069 $ 31,670 $ 9,113 ST CHARLES $ 1,132 $ 1,184 $ 1,211 $ 1,075 $ 4,601.94 $ 1,144 $ 131 $ 1,210 $ 394 $ 1,238 $ 356 ST MARIES $ 19,421 $ 20,316 $ 20,773 $ 18,434 $ 78,943.61 $ 19,895 $ 2,279 $ 21,035 $ 6,842 $ 21,520 $ 6,192 STANLEY $ 574 $ 601 $ 614 $ 545 $ 2,334.81 $ 576 $ 66 $ 609 $ 198 $ 624 $ 179
STAR (Paid to Ada County HD) $ 55,133 $ 57,675 $ 58,971 $ 52,330 $ 224,107.80 $ 61,838 $ 7,085 $ 65,382 $ 21,267 $ 66,889 $ 19,247 STITES $ 1,798 $ 1,881 $ 1,923 $ 1,707 $ 7,308.97 $ 1,873 $ 215 $ 1,981 $ 644 $ 2,026 $ 583 SUGAR CITY $ 11,463 $ 11,991 $ 12,261 $ 10,880 $ 46,594.66 $ 11,588 $ 1,328 $ 12,252 $ 3,985 $ 12,534 $ 3,607 SUN VALLEY $ 11,721 $ 12,261 $ 12,537 $ 11,125 $ 47,643.62 $ 11,969 $ 1,371 $ 12,655 $ 4,116 $ 12,947 $ 3,725 SWAN VALLEY $ 1,781 $ 1,864 $ 1,905 $ 1,691 $ 7,241.30 $ 1,823 $ 209 $ 1,927 $ 627 $ 1,971 $ 567 TENSED $ 966 $ 1,010 $ 1,033 $ 917 $ 3,925.17 $ 1,026 $ 118 $ 1,084 $ 353 $ 1,109 $ 319 TETON $ 5,927 $ 6,200 $ 6,340 $ 5,626 $ 24,092.52 $ 6,036 $ 691 $ 6,381 $ 2,076 $ 6,528 $ 1,879 TETONIA $ 2,214 $ 2,316 $ 2,368 $ 2,102 $ 9,000.86 $ 2,306 $ 264 $ 2,438 $ 793 $ 2,494 $ 718 TROY $ 7,342 $ 7,681 $ 7,853 $ 6,969 $ 29,844.94 $ 7,468 $ 856 $ 7,896 $ 2,568 $ 8,078 $ 2,324 TWIN FALLS $ 382,765 $ 400,413 $ 409,411 $ 363,307 $ 1,555,896.22 $ 394,410 $ 45,187 $ 417,009 $ 135,644 $ 426,625 $ 122,759 UCON $ 9,357 $ 9,788 $ 10,008 $ 8,881 $ 38,033.69 $ 9,562 $ 1,095 $ 10,110 $ 3,288 $ 10,343 $ 2,976 VICTOR $ 16,133 $ 16,877 $ 17,256 $ 15,313 $ 65,577.67 $ 16,487 $ 1,889 $ 17,432 $ 5,670 $ 17,834 $ 5,132 WALLACE $ 6,501 $ 6,801 $ 6,954 $ 6,171 $ 26,427.33 $ 6,442 $ 738 $ 6,812 $ 2,216 $ 6,969 $ 2,005 WARDNER $ 1,540 $ 1,611 $ 1,647 $ 1,462 $ 6,259.99 $ 1,568 $ 180 $ 1,658 $ 539 $ 1,696 $ 488 WEIPPE $ 3,446 $ 3,605 $ 3,686 $ 3,271 $ 14,008.85 $ 3,484 $ 399 $ 3,684 $ 1,198 $ 3,769 $ 1,084 WEISER $ 44,394 $ 46,441 $ 47,485 $ 42,137 $ 180,457.03 $ 45,402 $ 5,202 $ 48,003 $ 15,614 $ 49,110 $ 14,131 WENDELL $ 22,551 $ 23,591 $ 24,121 $ 21,404 $ 91,666.62 $ 22,947 $ 2,629 $ 24,262 $ 7,892 $ 24,821 $ 7,142 WESTON $ 3,596 $ 3,762 $ 3,846 $ 3,413 $ 14,617.93 $ 3,798 $ 435 $ 4,015 $ 1,306 $ 4,108 $ 1,182 WHITE BIRD $ 766 $ 801 $ 819 $ 727 $ 3,113.08 $ 788 $ 90 $ 834 $ 271 $ 853 $ 245 WILDER $ 13,128 $ 13,733 $ 14,041 $ 12,460 $ 53,362.22 $ 13,537 $ 1,551 $ 14,313 $ 4,656 $ 14,643 $ 4,214 WINCHESTER $ 2,864 $ 2,996 $ 3,063 $ 2,718 $ 11,640.21 $ 2,908 $ 333 $ 3,074 $ 1,000 $ 3,145 $ 905 WORLEY $ 2,114 $ 2,212 $ 2,262 $ 2,007 $ 8,594.96 $ 2,153 $ 247 $ 2,277 $ 741 $ 2,329 $ 670
TOTAL CITY $ 9,295,064.37 $ 9,723,616.24 $ 9,942,131.36 $ 8,822,551.50 $ 37,783,363.47 $ 9,612,360 $ 1,101,270 $ 10,163,143 $ 3,305,843 $ 10,397,507 $ 2,991,822
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 170 Appendix S Highway Distribution Account Allocations
QUARTER TOTAL QUARTER QUARTER PROJECTED PROJECTED Ended Jun '16 2016 Ended Sep '16 Ended Dec '16 2017 TOTAL 2018 TOTAL CITIES Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Regular HB312 Paid Jul '16 FISCAL YEAR Paid Oct ' 16 Paid Jan '17 FISCAL YEAR FISCAL YEAR RATHDRUM $ 61,220 $ 19,658 $ 255,011 $ 67,178 $ 66,374 $ 21,905 $ 66,444 $ 20,541 $ 257,561 $ 67,850 $ 260,136 $ 68,529 REUBENS $ 605 $ 194 $ 2,521 $ 664 $ 625 $ 206 $ 626 $ 193 $ 2,546 $ 671 $ 2,572 $ 677 REXBURG $ 227,751 $ 73,130 $ 948,683 $ 249,915 $ 243,580 $ 80,388 $ 243,835 $ 75,380 $ 958,170 $ 252,414 $ 967,752 $ 254,938 RICHFIELD $ 4,111 $ 1,320 $ 17,122 $ 4,511 $ 4,279 $ 1,412 $ 4,284 $ 1,324 $ 17,293 $ 4,556 $ 17,466 $ 4,601 RIGBY $ 33,935 $ 10,896 $ 141,354 $ 37,237 $ 35,476 $ 11,708 $ 35,514 $ 10,979 $ 142,767 $ 37,610 $ 144,195 $ 37,986 RIGGINS $ 3,497 $ 1,123 $ 14,566 $ 3,837 $ 3,681 $ 1,215 $ 3,684 $ 1,139 $ 14,712 $ 3,876 $ 14,859 $ 3,914 RIRIE $ 5,346 $ 1,717 $ 22,269 $ 5,866 $ 5,609 $ 1,851 $ 5,615 $ 1,736 $ 22,492 $ 5,925 $ 22,717 $ 5,984 ROBERTS $ 4,842 $ 1,555 $ 20,168 $ 5,313 $ 5,045 $ 1,665 $ 5,051 $ 1,561 $ 20,370 $ 5,366 $ 20,574 $ 5,420 ROCKLAND $ 2,421 $ 777 $ 10,084 $ 2,657 $ 2,554 $ 843 $ 2,556 $ 790 $ 10,185 $ 2,683 $ 10,287 $ 2,710 RUPERT $ 47,687 $ 15,312 $ 198,637 $ 52,328 $ 50,234 $ 16,579 $ 50,287 $ 15,546 $ 200,624 $ 52,851 $ 202,630 $ 53,379 SALMON $ 25,495 $ 8,186 $ 106,199 $ 27,976 $ 26,733 $ 8,823 $ 26,761 $ 8,273 $ 107,261 $ 28,256 $ 108,334 $ 28,539 SANDPOINT $ 65,230 $ 20,945 $ 271,713 $ 71,578 $ 68,989 $ 22,768 $ 69,062 $ 21,350 $ 274,430 $ 72,294 $ 277,174 $ 73,017 SHELLEY $ 36,835 $ 11,828 $ 153,434 $ 40,420 $ 38,206 $ 12,609 $ 38,246 $ 11,823 $ 154,968 $ 40,824 $ 156,518 $ 41,232 SHOSHONE $ 12,550 $ 4,030 $ 52,277 $ 13,771 $ 13,102 $ 4,324 $ 13,116 $ 4,055 $ 52,799 $ 13,909 $ 53,327 $ 14,048 SMELTERVILLE $ 5,069 $ 1,628 $ 21,114 $ 5,562 $ 5,310 $ 1,752 $ 5,315 $ 1,643 $ 21,325 $ 5,618 $ 21,538 $ 5,674 SODA SPRINGS $ 25,050 $ 8,043 $ 104,343 $ 27,487 $ 25,923 $ 8,555 $ 25,950 $ 8,022 $ 105,387 $ 27,762 $ 106,441 $ 28,040 SPENCER $ 277 $ 89 $ 1,155 $ 304 $ 291 $ 96 $ 291 $ 90 $ 1,167 $ 307 $ 1,179 $ 311 SPIRIT LAKE $ 17,148 $ 5,506 $ 71,430 $ 18,817 $ 18,368 $ 6,062 $ 18,387 $ 5,684 $ 72,144 $ 19,005 $ 72,865 $ 19,195 ST ANTHONY $ 29,034 $ 9,323 $ 120,940 $ 31,860 $ 30,308 $ 10,002 $ 30,339 $ 9,379 $ 122,150 $ 32,178 $ 123,371 $ 32,500 ST CHARLES $ 1,135 $ 364 $ 4,727 $ 1,245 $ 1,180 $ 389 $ 1,181 $ 365 $ 4,774 $ 1,258 $ 4,822 $ 1,270 ST MARIES $ 19,729 $ 6,335 $ 82,179 $ 21,649 $ 20,472 $ 6,756 $ 20,494 $ 6,335 $ 83,001 $ 21,865 $ 83,831 $ 22,084 STANLEY $ 572 $ 184 $ 2,381 $ 627 $ 599 $ 198 $ 599 $ 185 $ 2,405 $ 634 $ 2,429 $ 640
STAR (Paid to Ada County HD) $ 61,321 $ 19,690 $ 255,431 $ 67,289 $ 68,655 $ 22,658 $ 68,727 $ 21,246 $ 257,985 $ 67,962 $ 260,565 $ 68,642 STITES $ 1,858 $ 597 $ 7,738 $ 2,038 $ 1,955 $ 645 $ 1,957 $ 605 $ 7,816 $ 2,059 $ 7,894 $ 2,079 SUGAR CITY $ 11,491 $ 3,690 $ 47,865 $ 12,609 $ 11,693 $ 3,859 $ 11,706 $ 3,619 $ 48,343 $ 12,735 $ 48,827 $ 12,863 SUN VALLEY $ 11,869 $ 3,811 $ 49,441 $ 13,024 $ 12,521 $ 4,132 $ 12,534 $ 3,875 $ 49,935 $ 13,155 $ 50,434 $ 13,286 SWAN VALLEY $ 1,807 $ 580 $ 7,528 $ 1,983 $ 1,946 $ 642 $ 1,948 $ 602 $ 7,603 $ 2,003 $ 7,679 $ 2,023 TENSED $ 1,017 $ 327 $ 4,237 $ 1,116 $ 1,057 $ 349 $ 1,058 $ 327 $ 4,279 $ 1,127 $ 4,322 $ 1,139 TETON $ 5,985 $ 1,922 $ 24,930 $ 6,567 $ 6,243 $ 2,060 $ 6,249 $ 1,932 $ 25,180 $ 6,633 $ 25,431 $ 6,699 TETONIA $ 2,286 $ 734 $ 9,524 $ 2,509 $ 2,448 $ 808 $ 2,450 $ 758 $ 9,619 $ 2,534 $ 9,715 $ 2,559 TROY $ 7,406 $ 2,378 $ 30,848 $ 8,126 $ 7,749 $ 2,557 $ 7,757 $ 2,398 $ 31,156 $ 8,208 $ 31,468 $ 8,290 TWIN FALLS $ 391,112 $ 125,584 $ 1,629,156 $ 429,174 $ 417,968 $ 137,941 $ 418,406 $ 129,347 $ 1,645,447 $ 433,466 $ 1,661,902 $ 437,800 UCON $ 9,482 $ 3,045 $ 39,496 $ 10,405 $ 9,968 $ 3,290 $ 9,978 $ 3,085 $ 39,891 $ 10,509 $ 40,290 $ 10,614 VICTOR $ 16,350 $ 5,250 $ 68,103 $ 17,941 $ 17,267 $ 5,699 $ 17,285 $ 5,344 $ 68,784 $ 18,120 $ 69,472 $ 18,301 WALLACE $ 6,389 $ 2,051 $ 26,611 $ 7,010 $ 6,701 $ 2,211 $ 6,708 $ 2,074 $ 26,877 $ 7,080 $ 27,146 $ 7,151 WARDNER $ 1,555 $ 499 $ 6,478 $ 1,706 $ 1,638 $ 541 $ 1,639 $ 507 $ 6,542 $ 1,724 $ 6,608 $ 1,741 WEIPPE $ 3,455 $ 1,109 $ 14,391 $ 3,791 $ 3,575 $ 1,180 $ 3,579 $ 1,106 $ 14,535 $ 3,829 $ 14,680 $ 3,867 WEISER $ 45,022 $ 14,456 $ 187,538 $ 49,404 $ 46,818 $ 15,451 $ 46,867 $ 14,488 $ 189,413 $ 49,898 $ 191,307 $ 50,397 WENDELL $ 22,755 $ 7,307 $ 94,784 $ 24,969 $ 24,162 $ 7,974 $ 24,187 $ 7,477 $ 95,732 $ 25,219 $ 96,689 $ 25,471 WESTON $ 3,766 $ 1,209 $ 15,687 $ 4,132 $ 3,962 $ 1,308 $ 3,967 $ 1,226 $ 15,843 $ 4,174 $ 16,002 $ 4,215 WHITE BIRD $ 782 $ 251 $ 3,256 $ 858 $ 819 $ 270 $ 820 $ 253 $ 3,289 $ 866 $ 3,322 $ 875 WILDER $ 13,424 $ 4,310 $ 55,918 $ 14,731 $ 14,282 $ 4,714 $ 14,297 $ 4,420 $ 56,477 $ 14,878 $ 57,042 $ 15,027 WINCHESTER $ 2,883 $ 926 $ 12,010 $ 3,164 $ 2,985 $ 985 $ 2,988 $ 924 $ 12,130 $ 3,195 $ 12,251 $ 3,227 WORLEY $ 2,135 $ 686 $ 8,894 $ 2,343 $ 2,254 $ 744 $ 2,257 $ 698 $ 8,983 $ 2,366 $ 9,072 $ 2,390
TOTAL CITY $ 9,531,985 $ 3,060,682 $ 39,704,996 $ 10,459,617 $ 10,023,732 $ 3,308,105 $ 10,034,229 $ 3,102,004 $ 40,102,046 $ 10,564,214 $ 40,503,066 $ 10,669,856
FY 18 Projections = 1% above FY 17 Projections FY 17 Projections = 1% above FY 16 Projections 2016 population estimates provided by US Census Bureau. Totals are based on the State Fiscal Year (July-June). 171 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'14 CITY 10-06-13 01-05-14 04-06-14 06-22-14 08-31-14 TOTAL
ABERDEEN $14,440 $14,440 $14,440 $14,440 $17,003 $74,763 ACEQUIA $902 $902 $902 $902 $1,062 $4,670 ALBION $1,980 $1,980 $1,980 $1,980 $2,332 $10,252 AMERICAN FALLS $7,016 $7,016 $7,016 $7,016 $8,259 $36,323 AMMON $25,836 $25,836 $25,836 $25,836 $30,456 $133,800 ARCO $4,389 $4,389 $4,389 $4,389 $5,172 $22,728 ARIMO $2,640 $2,640 $2,640 $2,640 $3,109 $13,669 ASHTON $2,712 $2,712 $2,712 $2,712 $3,194 $14,042 ATHOL $5,090 $5,090 $5,090 $5,090 $5,991 $26,351 ATOMIC CITY $214 $214 $214 $214 $245 $1,101 BANCROFT $2,699 $2,699 $2,699 $2,699 $3,177 $13,973 BASALT $2,875 $2,875 $2,875 $2,875 $3,384 $14,884 BELLEVUE $12,911 $12,911 $12,911 $12,911 $15,228 $66,872 BLACKFOOT $27,683 $27,683 $27,683 $27,683 $32,603 $143,335 BLISS $1,508 $1,508 $1,508 $1,508 $1,781 $7,813 BLOOMINGTON $1,518 $1,518 $1,518 $1,518 $1,788 $7,860 BOISE $627,679 $627,679 $627,679 $627,679 $739,991 $3,250,707 BONNERS FERRY $20,649 $20,649 $20,649 $20,649 $24,346 $106,942 BOVILL $1,899 $1,899 $1,899 $1,899 $2,238 $9,834 BUHL $9,180 $9,180 $9,180 $9,180 $10,820 $47,540 BURLEY $23,042 $23,042 $23,042 $23,042 $27,139 $119,307 BUTTE CITY $513 $513 $513 $513 $606 $2,658 CALDWELL $51,330 $51,330 $51,330 $51,330 $60,483 $265,803 CAMBRIDGE $1,642 $1,642 $1,642 $1,642 $1,934 $8,502 CAREY $1,033 $1,033 $1,033 $1,033 $1,218 $5,350 CASCADE $6,849 $6,849 $6,849 $6,849 $8,074 $35,470 CASTLEFORD $1,151 $1,151 $1,151 $1,151 $1,358 $5,962 CHALLIS $6,590 $6,590 $6,590 $6,590 $7,767 $34,127 CHUBBUCK $29,530 $29,530 $29,530 $29,530 $34,808 $152,928 CLARK FORK $7,400 $7,400 $7,400 $7,400 $8,726 $38,326 CLAYTON $676 $676 $676 $676 $800 $3,504 CLIFTON $1,995 $1,995 $1,995 $1,995 $2,348 $10,328 COEUR D'ALENE $211,642 $211,642 $211,642 $211,642 $249,586 $1,096,154 COTTONWOOD $2,544 $2,544 $2,544 $2,544 $2,998 $13,174 COUNCIL $3,922 $3,922 $3,922 $3,922 $4,621 $20,309 CRAIGMONT $1,163 $1,163 $1,163 $1,163 $1,367 $6,019 CROUCH $6,032 $6,032 $6,032 $6,032 $7,114 $31,242 CULDESAC $270 $270 $270 $270 $319 $1,399 DALTON GARDENS $17,256 $17,256 $17,256 $17,256 $20,319 $89,343 DAYTON $3,344 $3,344 $3,344 $3,344 $3,938 $17,314 DEARY $2,345 $2,345 $2,345 $2,345 $2,765 $12,145 DECLO $2,545 $2,545 $2,545 $2,545 $2,996 $13,176 DIETRICH $2,479 $2,479 $2,479 $2,479 $2,918 $12,834 DONNELLY $5,347 $5,347 $5,347 $5,347 $6,304 $27,692 DOVER $4,026 $4,026 $4,026 $4,026 $4,741 $20,845 DOWNEY $4,606 $4,606 $4,606 $4,606 $5,421 $23,845 DRIGGS $13,391 $13,391 $13,391 $13,391 $15,788 $69,352 DRUMMOND $117 $117 $117 $117 $140 $608 DUBOIS $4,393 $4,393 $4,393 $4,393 $5,172 $22,744 EAGLE $65,938 $65,938 $65,938 $65,938 $77,771 $341,523 EAST HOPE $1,533 $1,533 $1,533 $1,533 $1,804 $7,936 172 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'15 CITY 10-06-14 01-05-15 04-06-15 06-22-15 08-31-15 TOTAL
ABERDEEN $15,253 $15,253 $15,253 $15,253 $15,251 $76,263 ACEQUIA $953 $953 $953 $953 $952 $4,764 ALBION $2,092 $2,092 $2,092 $2,092 $2,090 $10,458 AMERICAN FALLS $6,965 $6,965 $6,965 $6,965 $6,964 $34,824 AMMON $27,325 $27,325 $27,325 $27,325 $27,324 $136,624 ARCO $4,546 $4,546 $4,546 $4,546 $4,544 $22,728 ARIMO $2,789 $2,789 $2,789 $2,789 $2,787 $13,943 ASHTON $2,613 $2,613 $2,613 $2,613 $2,613 $13,065 ATHOL $5,376 $5,376 $5,376 $5,376 $5,376 $26,880 ATOMIC CITY $225 $225 $225 $225 $223 $1,123 BANCROFT $2,851 $2,851 $2,851 $2,851 $2,849 $14,253 BASALT $3,037 $3,037 $3,037 $3,037 $3,035 $15,183 BELLEVUE $14,241 $14,241 $14,241 $14,241 $14,240 $71,204 BLACKFOOT $29,285 $29,285 $29,285 $29,285 $29,285 $146,425 BLISS $1,623 $1,623 $1,623 $1,623 $1,623 $8,115 BLOOMINGTON $1,603 $1,603 $1,603 $1,603 $1,605 $8,017 BOISE $682,010 $682,010 $682,010 $682,010 $682,004 $3,410,044 BONNERS FERRY $21,459 $21,459 $21,459 $21,459 $21,461 $107,297 BOVILL $2,006 $2,006 $2,006 $2,006 $2,008 $10,032 BUHL $9,567 $9,567 $9,567 $9,567 $9,567 $47,835 BURLEY $25,037 $25,037 $25,037 $25,037 $25,036 $125,184 BUTTE CITY $542 $542 $542 $542 $543 $2,711 CALDWELL $54,800 $54,800 $54,800 $54,800 $54,801 $274,001 CAMBRIDGE $1,688 $1,688 $1,688 $1,688 $1,690 $8,442 CAREY $1,146 $1,146 $1,146 $1,146 $1,145 $5,729 CASCADE $7,884 $7,884 $7,884 $7,884 $7,882 $39,418 CASTLEFORD $1,125 $1,125 $1,125 $1,125 $1,127 $5,627 CHALLIS $6,392 $6,392 $6,392 $6,392 $6,392 $31,960 CHUBBUCK $29,479 $29,479 $29,479 $29,479 $29,478 $147,394 CLARK FORK $7,519 $7,519 $7,519 $7,519 $7,519 $37,595 CLAYTON $460 $460 $460 $460 $458 $2,298 CLIFTON $2,107 $2,107 $2,107 $2,107 $2,107 $10,535 COEUR D'ALENE $214,850 $214,850 $214,850 $214,850 $214,848 $1,074,248 COTTONWOOD $2,845 $2,845 $2,845 $2,845 $2,845 $14,225 COUNCIL $3,826 $3,826 $3,826 $3,826 $3,825 $19,129 CRAIGMONT $1,263 $1,263 $1,263 $1,263 $1,265 $6,317 CROUCH $6,582 $6,582 $6,582 $6,582 $6,581 $32,909 CULDESAC $988 $988 $988 $988 $989 $4,941 DALTON GARDENS $18,227 $18,227 $18,227 $18,227 $18,228 $91,136 DAYTON $3,532 $3,532 $3,532 $3,532 $3,534 $17,662 DEARY $2,313 $2,313 $2,313 $2,313 $2,315 $11,567 DECLO $2,688 $2,688 $2,688 $2,688 $2,688 $13,440 DIETRICH $2,618 $2,618 $2,618 $2,618 $2,619 $13,091 DONNELLY $5,499 $5,499 $5,499 $5,499 $5,499 $27,495 DOVER $4,253 $4,253 $4,253 $4,253 $4,252 $21,264 DOWNEY $4,865 $4,865 $4,865 $4,865 $4,864 $24,324 DRIGGS $16,494 $16,494 $16,494 $16,494 $16,493 $82,469 DRUMMOND $124 $124 $124 $124 $124 $620 DUBOIS $4,640 $4,640 $4,640 $4,640 $4,640 $23,200 EAGLE $73,695 $73,695 $73,695 $73,695 $73,697 $368,477 EAST HOPE $1,619 $1,619 $1,619 $1,619 $1,619 $8,095 173 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 CITY 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL
ABERDEEN 14,242$ $14,242 $14,242 $14,242 $14,745 $71,713 ACEQUIA 890$ $890 $890 $890 $998 $4,558 ALBION 1,953$ $1,953 $1,953 $1,953 $2,186 $9,998 AMERICAN FALLS 6,791$ $6,791 $6,791 $6,791 $7,625 $34,789 AMMON 29,437$ $29,437 $29,437 $29,437 $33,081 $150,829 ARCO 4,739$ $4,739 $4,739 $4,739 $5,321 $24,277 ARIMO 2,604$ $2,604 $2,604 $2,604 $2,670 $13,086 ASHTON 2,550$ $2,550 $2,550 $2,550 $2,865 $13,065 ATHOL 5,020$ $5,020 $5,020 $5,020 $5,429 $25,509 ATOMIC CITY 210$ $210 $210 $210 $226 $1,066 BANCROFT 2,662$ $2,662 $2,662 $2,662 $2,989 $13,637 BASALT 2,835$ $2,835 $2,835 $2,835 $2,958 $14,298 BELLEVUE 13,679$ $13,679 $13,679 $13,679 $15,372 $70,088 BLACKFOOT 30,583$ $30,583 $30,583 $30,583 $34,351 $156,683 BLISS 1,791$ $1,791 $1,791 $1,791 $2,015 $9,179 BLOOMINGTON 1,497$ $1,497 $1,497 $1,497 $1,694 $7,682 BOISE 718,971$ $718,971 $718,971 $718,971 $807,935 $3,683,819 BONNERS FERRY 21,958$ $21,958 $21,958 $21,958 $24,673 $112,505 BOVILL 1,873$ $1,873 $1,873 $1,873 $1,881 $9,373 BUHL 9,716$ $9,716 $9,716 $9,716 $10,919 $49,783 BURLEY 25,847$ $25,847 $25,847 $25,847 $29,034 $132,422 BUTTE CITY 506$ $506 $506 $506 $439 $2,463 CALDWELL 58,949$ $58,949 $58,949 $58,949 $66,224 $302,020 CAMBRIDGE 2,521$ $2,521 $2,521 $2,521 $2,834 $12,918 CAREY 1,171$ $1,171 $1,171 $1,171 $1,316 $6,000 CASCADE 8,384$ $8,384 $8,384 $8,384 $9,420 $42,956 CASTLEFORD 1,072$ $1,072 $1,072 $1,072 $1,203 $5,491 CHALLIS 5,988$ $5,988 $5,988 $5,988 $6,727 $30,679 CHUBBUCK 30,726$ $30,726 $30,726 $30,726 $34,524 $157,428 CLARK FORK 7,598$ $7,598 $7,598 $7,598 $8,538 $38,930 CLAYTON 594$ $594 $594 $594 $668 $3,044 CLIFTON 1,967$ $1,967 $1,967 $1,967 $2,534 $10,402 COEUR D'ALENE 225,587$ $225,587 $225,587 $225,587 $253,539 $1,155,887 COTTONWOOD 2,845$ $2,845 $2,845 $2,845 $3,198 $14,578 COUNCIL 3,746$ $3,746 $3,746 $3,746 $4,208 $19,192 CRAIGMONT 1,199$ $1,199 $1,199 $1,199 $1,349 $6,145 CROUCH 6,867$ $6,867 $6,867 $6,867 $7,718 $35,186 CULDESAC 1,029$ $1,029 $1,029 $1,029 $1,157 $5,273 DALTON GARDENS 17,020$ $17,020 $17,020 $17,020 $19,034 $87,114 DAYTON 3,298$ $3,298 $3,298 $3,298 $3,790 $16,982 DEARY 2,432$ $2,432 $2,432 $2,432 $2,731 $12,459 DECLO 2,510$ $2,510 $2,510 $2,510 $2,898 $12,938 DIETRICH 2,445$ $2,445 $2,445 $2,445 $2,681 $12,461 DONNELLY 5,920$ $5,920 $5,920 $5,920 $6,656 $30,336 DOVER 3,971$ $3,971 $3,971 $3,971 $6,428 $22,312 DOWNEY 4,543$ $4,543 $4,543 $4,543 $4,507 $22,679 DRIGGS 17,029$ $17,029 $17,029 $17,029 $19,137 $87,253 DRUMMOND 116$ $116 $116 $116 $87 $551 DUBOIS 4,333$ $4,333 $4,333 $4,333 $4,612 $21,944 EAGLE 80,454$ $80,454 $80,454 $80,454 $90,432 $412,248 EAST HOPE 1,512$ $1,512 $1,512 $1,512 $1,818 $7,866 174 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR CITY 10-06-16 01-05-17 04-06-17 06-22-17
ABERDEEN 15,101$ $15,101 $15,101 $15,101 ACEQUIA 960$ $960 $960 $960 ALBION 2,105$ $2,105 $2,105 $2,105 AMERICAN FALLS 6,867$ $6,867 $6,867 $6,867 AMMON 41,461$ $41,461 $41,461 $41,461 ARCO 4,684$ $4,684 $4,684 $4,684 ARIMO 2,755$ $2,755 $2,755 $2,755 ASHTON 2,215$ $2,215 $2,215 $2,215 ATHOL 5,372$ $5,372 $5,372 $5,372 ATOMIC CITY 224$ $224 $224 $224 BANCROFT 2,872$ $2,872 $2,872 $2,872 BASALT 3,011$ $3,011 $3,011 $3,011 BELLEVUE 12,743$ $12,743 $12,743 $12,743 BLACKFOOT 32,108$ $32,108 $32,108 $32,108 BLISS 1,932$ $1,932 $1,932 $1,932 BLOOMINGTON 1,618$ $1,618 $1,618 $1,618 BOISE 789,059$ $789,059 $789,059 $789,059 BONNERS FERRY 23,005$ $23,005 $23,005 $23,005 BOVILL 1,974$ $1,974 $1,974 $1,974 BUHL 10,799$ $10,799 $10,799 $10,799 BURLEY 27,585$ $27,585 $27,585 $27,585 BUTTE CITY 519$ $519 $519 $519 CALDWELL 66,737$ $66,737 $66,737 $66,737 CAMBRIDGE 2,547$ $2,547 $2,547 $2,547 CAREY 1,147$ $1,147 $1,147 $1,147 CASCADE 8,895$ $8,895 $8,895 $8,895 CASTLEFORD 999$ $999 $999 $999 CHALLIS 6,115$ $6,115 $6,115 $6,115 CHUBBUCK 31,509$ $31,509 $31,509 $31,509 CLARK FORK 7,698$ $7,698 $7,698 $7,698 CLAYTON 428$ $428 $428 $428 CLIFTON 2,190$ $2,190 $2,190 $2,190 COEUR D'ALENE 233,785$ $233,785 $233,785 $233,785 COTTONWOOD 1,688$ $1,688 $1,688 $1,688 COUNCIL 4,001$ $4,001 $4,001 $4,001 CRAIGMONT 956$ $956 $956 $956 CROUCH 7,400$ $7,400 $7,400 $7,400 CULDESAC 1,109$ $1,109 $1,109 $1,109 DALTON GARDENS 18,344$ $18,344 $18,344 $18,344 DAYTON 3,576$ $3,576 $3,576 $3,576 DEARY 3,251$ $3,251 $3,251 $3,251 DECLO 2,725$ $2,725 $2,725 $2,725 DIETRICH 2,624$ $2,624 $2,624 $2,624 DONNELLY 7,805$ $7,805 $7,805 $7,805 DOVER 4,698$ $4,698 $4,698 $4,698 DOWNEY 4,776$ $4,776 $4,776 $4,776 DRIGGS 17,650$ $17,650 $17,650 $17,650 DRUMMOND 116$ $116 $116 $116 DUBOIS 4,621$ $4,621 $4,621 $4,621 EAGLE 87,122$ $87,122 $87,122 $87,122 EAST HOPE 1,656$ $1,656 $1,656 $1,656 175 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'14 CITY 10-06-13 01-05-14 04-06-14 06-22-14 08-31-14 TOTAL EDEN $2,948 $2,948 $2,948 $2,948 $3,472 $15,264 ELK RIVER $1,069 $1,069 $1,069 $1,069 $1,257 $5,533 EMMETT $16,945 $16,945 $16,945 $16,945 $19,964 $87,744 FAIRFIELD $2,074 $2,074 $2,074 $2,074 $2,446 $10,742 FERDINAND $1,173 $1,173 $1,173 $1,173 $1,383 $6,075 FERNAN LAKE $1,254 $1,254 $1,254 $1,254 $1,477 $6,493 FILER $3,073 $3,073 $3,073 $3,073 $3,624 $15,916 FIRTH $3,483 $3,483 $3,483 $3,483 $4,104 $18,036 FRANKLIN $5,251 $5,251 $5,251 $5,251 $6,182 $27,186 FRUITLAND $34,637 $34,637 $34,637 $34,637 $40,783 $179,331 GARDEN CITY $35,110 $35,110 $35,110 $35,110 $41,401 $181,841 GENESEE $1,537 $1,537 $1,537 $1,537 $1,811 $7,959 GEORGETOWN $3,410 $3,410 $3,410 $3,410 $4,016 $17,656 GLENNS FERRY $3,978 $3,978 $3,978 $3,978 $4,683 $20,595 GOODING $8,346 $8,346 $8,346 $8,346 $9,832 $43,216 GRACE $1,601 $1,601 $1,601 $1,601 $1,600 $8,004 GRANDVIEW $1,242 $1,242 $1,242 $1,242 $1,465 $6,433 GRANGEVILLE $9,654 $9,654 $9,654 $9,654 $11,371 $49,987 GREENLEAF $6,314 $6,314 $6,314 $6,314 $7,436 $32,692 HAGERMAN $5,654 $5,654 $5,654 $5,654 $6,665 $29,281 HAILEY $28,170 $28,170 $28,170 $28,170 $33,219 $145,899 HAMER $374 $374 $374 $374 $440 $1,936 HANSEN $8,507 $8,507 $8,507 $8,507 $10,017 $44,045 HARRISON $2,936 $2,936 $2,936 $2,936 $3,462 $15,206 HAUSER $4,972 $4,972 $4,972 $4,972 $5,856 $25,744 HAYDEN $62,591 $62,591 $62,591 $62,591 $73,822 $324,186 HAYDEN LAKE $4,290 $4,290 $4,290 $4,290 $5,052 $22,212 HAZELTON $2,514 $2,514 $2,514 $2,514 $2,964 $13,020 HEYBURN $22,910 $22,910 $22,910 $22,910 $26,978 $118,618 HOLLISTER $679 $679 $679 $679 $799 $3,515 HOMEDALE $6,586 $6,586 $6,586 $6,586 $7,759 $34,103 HOPE $623 $623 $623 $623 $735 $3,227 HORSESHOE BEND $3,638 $3,638 $3,638 $3,638 $4,286 $18,838 HUETTER $742 $742 $742 $742 $867 $3,835 IDAHO CITY $3,706 $3,706 $3,706 $3,706 $4,371 $19,195 IDAHO FALLS $122,393 $122,393 $122,393 $122,393 $144,226 $633,798 INKOM $6,373 $6,373 $6,373 $6,373 $7,504 $32,996 IONA $13,641 $13,641 $13,641 $13,641 $16,060 $70,624 IRWIN $3,001 $3,001 $3,001 $3,001 $3,537 $15,541 ISLAND PARK $6,624 $6,624 $6,624 $6,624 $7,812 $34,308 JEROME $19,237 $19,237 $19,237 $19,237 $22,670 $99,618 JULIAETTA $4,268 $4,268 $4,268 $4,268 $5,026 $22,098 KAMIAH $7,003 $7,003 $7,003 $7,003 $8,254 $36,266 KELLOGG $18,092 $18,092 $18,092 $18,092 $21,326 $93,694 KENDRICK $2,337 $2,337 $2,337 $2,337 $2,757 $12,105 KETCHUM $54,032 $54,032 $54,032 $54,032 $63,725 $279,853 KIMBERLY $7,266 $7,266 $7,266 $7,266 $8,566 $37,630 KOOSKIA $5,612 $5,612 $5,612 $5,612 $6,617 $29,065 KOOTENAI $5,420 $5,420 $5,420 $5,420 $6,380 $28,060 KUNA $24,159 $24,159 $24,159 $24,159 $28,489 $125,125 LAPWAI $8,360 $8,360 $8,360 $8,360 $9,846 $43,286 LAVA HOT SPRINGS $4,901 $4,901 $4,901 $4,901 $5,780 $25,384 176 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'15 CITY 10-06-14 01-05-15 04-06-15 06-22-15 08-31-15 TOTAL EDEN $3,114 $3,114 $3,114 $3,114 $3,114 $15,570 ELK RIVER $1,270 $1,270 $1,270 $1,270 $1,272 $6,352 EMMETT $18,292 $18,292 $18,292 $18,292 $18,292 $91,460 FAIRFIELD $2,096 $2,096 $2,096 $2,096 $2,097 $10,481 FERDINAND $1,239 $1,239 $1,239 $1,239 $1,241 $6,197 FERNAN LAKE $1,325 $1,325 $1,325 $1,325 $1,323 $6,623 FILER $3,067 $3,067 $3,067 $3,067 $3,069 $15,337 FIRTH $3,680 $3,680 $3,680 $3,680 $3,678 $18,398 FRANKLIN $5,546 $5,546 $5,546 $5,546 $5,548 $27,732 FRUITLAND $36,586 $36,586 $36,586 $36,586 $36,586 $182,930 GARDEN CITY $38,363 $38,363 $38,363 $38,363 $38,362 $191,814 GENESEE $1,526 $1,526 $1,526 $1,526 $1,528 $7,632 GEORGETOWN $3,602 $3,602 $3,602 $3,602 $3,602 $18,010 GLENNS FERRY $3,981 $3,981 $3,981 $3,981 $3,983 $19,907 GOODING $8,372 $8,372 $8,372 $8,372 $8,371 $41,859 GRACE $1,601 $1,601 $1,601 $1,601 $1,600 $8,004 GRANDVIEW $1,205 $1,205 $1,205 $1,205 $1,206 $6,026 GRANGEVILLE $10,484 $10,484 $10,484 $10,484 $10,486 $52,422 GREENLEAF $6,670 $6,670 $6,670 $6,670 $6,668 $33,348 HAGERMAN $5,708 $5,708 $5,708 $5,708 $5,709 $28,541 HAILEY $31,208 $31,208 $31,208 $31,208 $31,208 $156,040 HAMER $395 $395 $395 $395 $395 $1,975 HANSEN $8,986 $8,986 $8,986 $8,986 $8,985 $44,929 HARRISON $3,201 $3,201 $3,201 $3,201 $3,203 $16,007 HAUSER $5,252 $5,252 $5,252 $5,252 $5,252 $26,260 HAYDEN $65,220 $65,220 $65,220 $65,220 $65,221 $326,101 HAYDEN LAKE $4,532 $4,532 $4,532 $4,532 $4,530 $22,658 HAZELTON $2,627 $2,627 $2,627 $2,627 $2,627 $13,135 HEYBURN $24,200 $24,200 $24,200 $24,200 $24,198 $120,998 HOLLISTER $736 $736 $736 $736 $734 $3,678 HOMEDALE $6,813 $6,813 $6,813 $6,813 $6,815 $34,067 HOPE $658 $658 $658 $658 $660 $3,292 HORSESHOE BEND $3,623 $3,623 $3,623 $3,623 $3,625 $18,117 HUETTER $782 $782 $782 $782 $784 $3,912 IDAHO CITY $3,614 $3,614 $3,614 $3,614 $3,616 $18,072 IDAHO FALLS $131,163 $131,163 $131,163 $131,163 $131,160 $655,812 INKOM $6,732 $6,732 $6,732 $6,732 $6,730 $33,658 IONA $14,408 $14,408 $14,408 $14,408 $14,409 $72,041 IRWIN $3,224 $3,224 $3,224 $3,224 $3,225 $16,121 ISLAND PARK $7,671 $7,671 $7,671 $7,671 $7,670 $38,354 JEROME $19,348 $19,348 $19,348 $19,348 $19,349 $96,741 JULIAETTA $4,508 $4,508 $4,508 $4,508 $4,510 $22,542 KAMIAH $7,237 $7,237 $7,237 $7,237 $7,239 $36,187 KELLOGG $18,227 $18,227 $18,227 $18,227 $18,229 $91,137 KENDRICK $2,178 $2,178 $2,178 $2,178 $2,180 $10,892 KETCHUM $55,721 $55,721 $55,721 $55,721 $55,721 $278,605 KIMBERLY $7,635 $7,635 $7,635 $7,635 $7,635 $38,175 KOOSKIA $5,489 $5,489 $5,489 $5,489 $5,488 $27,444 KOOTENAI $5,725 $5,725 $5,725 $5,725 $5,723 $28,623 KUNA $26,385 $26,385 $26,385 $26,385 $26,385 $131,925 LAPWAI $8,831 $8,831 $8,831 $8,831 $8,830 $44,154 LAVA HOT SPRINGS $5,296 $5,296 $5,296 $5,296 $5,298 $26,482 177 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 CITY 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL EDEN 2,908$ $2,908 $2,908 $2,908 $3,218 $14,850 ELK RIVER 1,303$ $1,303 $1,303 $1,303 $1,465 $6,677 EMMETT 18,903$ $18,903 $18,903 $18,903 $21,233 $96,845 FAIRFIELD 2,147$ $2,147 $2,147 $2,147 $2,413 $11,001 FERDINAND 1,157$ $1,157 $1,157 $1,157 $1,253 $5,881 FERNAN LAKE 1,237$ $1,237 $1,237 $1,237 $1,374 $6,322 FILER 3,126$ $3,126 $3,126 $3,126 $3,510 $16,014 FIRTH 3,436$ $3,436 $3,436 $3,436 $3,569 $17,313 FRANKLIN 5,179$ $5,179 $5,179 $5,179 $6,521 $27,237 FRUITLAND 34,163$ $34,163 $34,163 $34,163 $45,258 $181,910 GARDEN CITY 40,323$ $40,323 $40,323 $40,323 $45,317 $206,609 GENESEE 1,773$ $1,773 $1,773 $1,773 $1,993 $9,085 GEORGETOWN 3,363$ $3,363 $3,363 $3,363 $3,824 $17,276 GLENNS FERRY 3,821$ $3,821 $3,821 $3,821 $4,291 $19,575 GOODING 8,684$ $8,684 $8,684 $8,684 $9,752 $44,488 GRACE 1,601$ $1,601 $1,601 $1,601 $1,600 $8,004 GRANDVIEW 1,063$ $1,063 $1,063 $1,063 $1,194 $5,446 GRANGEVILLE 10,438$ $10,438 $10,438 $10,438 $11,725 $53,477 GREENLEAF 6,228$ $6,228 $6,228 $6,228 $7,361 $32,273 HAGERMAN 5,926$ $5,926 $5,926 $5,926 $6,659 $30,363 HAILEY 33,080$ $33,080 $33,080 $33,080 $37,179 $169,499 HAMER 369$ $369 $369 $369 $399 $1,875 HANSEN 8,391$ $8,391 $8,391 $8,391 $11,500 $45,064 HARRISON 3,681$ $3,681 $3,681 $3,681 $4,139 $18,863 HAUSER 4,904$ $4,904 $4,904 $4,904 $5,379 $24,995 HAYDEN 68,875$ $68,875 $68,875 $68,875 $77,413 $352,913 HAYDEN LAKE 4,231$ $4,231 $4,231 $4,231 $4,763 $21,687 HAZELTON 2,767$ $2,767 $2,767 $2,767 $3,111 $14,179 HEYBURN 22,597$ $22,597 $22,597 $22,597 $26,609 $116,997 HOLLISTER 775$ $775 $775 $775 $872 $3,972 HOMEDALE 7,099$ $7,099 $7,099 $7,099 $7,972 $36,368 HOPE 615$ $615 $615 $615 $775 $3,235 HORSESHOE BEND 3,750$ $3,750 $3,750 $3,750 $4,211 $19,211 HUETTER 731$ $731 $731 $731 $788 $3,712 IDAHO CITY 3,591$ $3,591 $3,591 $3,591 $4,034 $18,398 IDAHO FALLS 137,710$ $137,710 $137,710 $137,710 $154,704 $705,544 INKOM 6,286$ $6,286 $6,286 $6,286 $6,577 $31,721 IONA 13,454$ $13,454 $13,454 $13,454 $17,971 $71,787 IRWIN 2,971$ $2,971 $2,971 $2,971 $3,340 $15,224 ISLAND PARK 7,469$ $7,469 $7,469 $7,469 $8,393 $38,269 JEROME 19,776$ $19,776 $19,776 $19,776 $22,220 $101,324 JULIAETTA 4,210$ $4,210 $4,210 $4,210 $4,406 $21,246 KAMIAH 8,294$ $8,294 $8,294 $8,294 $9,322 $42,498 KELLOGG 18,797$ $18,797 $18,797 $18,797 $21,122 $96,310 KENDRICK 2,301$ $2,301 $2,301 $2,301 $2,584 $11,788 KETCHUM 59,248$ $59,248 $59,248 $59,248 $66,592 $303,584 KIMBERLY 7,539$ $7,539 $7,539 $7,539 $8,472 $38,628 KOOSKIA 4,794$ $4,794 $4,794 $4,794 $5,388 $24,564 KOOTENAI 5,345$ $5,345 $5,345 $5,345 $6,923 $28,303 KUNA 28,639$ $28,639 $28,639 $28,639 $32,190 $146,746 LAPWAI 8,246$ $8,246 $8,246 $8,246 $9,250 $42,234 LAVA HOT SPRINGS 5,622$ $5,622 $5,622 $5,622 $6,319 $28,807 178 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR CITY 10-06-16 01-05-17 04-06-17 06-22-17 EDEN 3,127$ $3,127 $3,127 $3,127 ELK RIVER 465$ $465 $465 $465 EMMETT 20,121$ $20,121 $20,121 $20,121 FAIRFIELD 2,516$ $2,516 $2,516 $2,516 FERDINAND 1,238$ $1,238 $1,238 $1,238 FERNAN LAKE 1,331$ $1,331 $1,331 $1,331 FILER 4,562$ $4,562 $4,562 $4,562 FIRTH 3,646$ $3,646 $3,646 $3,646 FRANKLIN 5,735$ $5,735 $5,735 $5,735 FRUITLAND 38,305$ $38,305 $38,305 $38,305 GARDEN CITY 41,521$ $41,521 $41,521 $41,521 GENESEE 1,547$ $1,547 $1,547 $1,547 GEORGETOWN 3,638$ $3,638 $3,638 $3,638 GLENNS FERRY 3,902$ $3,902 $3,902 $3,902 GOODING 8,911$ $8,911 $8,911 $8,911 GRACE 1,601$ $1,601 $1,601 $1,601 GRANDVIEW 1,136$ $1,136 $1,136 $1,136 GRANGEVILLE 11,093$ $11,093 $11,093 $11,093 GREENLEAF 6,796$ $6,796 $6,796 $6,796 HAGERMAN 6,475$ $6,475 $6,475 $6,475 HAILEY 36,239$ $36,239 $36,239 $36,239 HAMER 395$ $395 $395 $395 HANSEN 9,489$ $9,489 $9,489 $9,489 HARRISON 3,725$ $3,725 $3,725 $3,725 HAUSER 5,263$ $5,263 $5,263 $5,263 HAYDEN 73,807$ $73,807 $73,807 $73,807 HAYDEN LAKE 4,567$ $4,567 $4,567 $4,567 HAZELTON 2,502$ $2,502 $2,502 $2,502 HEYBURN 24,637$ $24,637 $24,637 $24,637 HOLLISTER 878$ $878 $878 $878 HOMEDALE 7,575$ $7,575 $7,575 $7,575 HOPE 681$ $681 $681 $681 HORSESHOE BEND 4,160$ $4,160 $4,160 $4,160 HUETTER 782$ $782 $782 $782 IDAHO CITY 3,642$ $3,642 $3,642 $3,642 IDAHO FALLS 139,022$ $139,022 $139,022 $139,022 INKOM 6,680$ $6,680 $6,680 $6,680 IONA 15,116$ $15,116 $15,116 $15,116 IRWIN 3,398$ $3,398 $3,398 $3,398 ISLAND PARK 7,936$ $7,936 $7,936 $7,936 JEROME 21,532$ $21,532 $21,532 $21,532 JULIAETTA 4,474$ $4,474 $4,474 $4,474 KAMIAH 9,134$ $9,134 $9,134 $9,134 KELLOGG 19,626$ $19,626 $19,626 $19,626 KENDRICK 2,471$ $2,471 $2,471 $2,471 KETCHUM 66,858$ $66,858 $66,858 $66,858 KIMBERLY 8,371$ $8,371 $8,371 $8,371 KOOSKIA 4,763$ $4,763 $4,763 $4,763 KOOTENAI 5,960$ $5,960 $5,960 $5,960 KUNA 31,024$ $31,024 $31,024 $31,024 LAPWAI 8,893$ $8,893 $8,893 $8,893 LAVA HOT SPRINGS 6,841$ $6,841 $6,841 $6,841 179 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'14 CITY 10-06-13 01-05-14 04-06-14 06-22-14 08-31-14 TOTAL LEADORE $448 $448 $448 $448 $525 $2,317 LEWISTON $117,752 $117,752 $117,752 $117,752 $138,811 $609,819 LEWISVILLE $3,439 $3,439 $3,439 $3,439 $4,052 $17,808 MACKAY $1,775 $1,775 $1,775 $1,775 $2,091 $9,191 MALAD $5,846 $5,846 $5,846 $5,846 $6,889 $30,273 MALTA $1,430 $1,430 $1,430 $1,430 $1,684 $7,404 MARSING $5,105 $5,105 $5,105 $5,105 $6,019 $26,439 MCCALL $34,913 $34,913 $34,913 $34,913 $41,171 $180,823 MCCAMMON $5,948 $5,948 $5,948 $5,948 $7,002 $30,794 MELBA $3,806 $3,806 $3,806 $3,806 $4,482 $19,706 MENAN $5,456 $5,456 $5,456 $5,456 $6,426 $28,250 MERIDIAN $106,014 $106,014 $106,014 $106,014 $125,032 $549,088 MIDDLETON $13,595 $13,595 $13,595 $13,595 $16,028 $70,408 MIDVALE $1,225 $1,225 $1,225 $1,225 $1,441 $6,341 MINIDOKA $814 $814 $814 $814 $959 $4,215 MONTPELIER $5,698 $5,698 $5,698 $5,698 $6,708 $29,500 MOORE $1,320 $1,320 $1,320 $1,320 $1,555 $6,835 MOSCOW $103,570 $103,570 $103,570 $103,570 $122,107 $536,387 MOUNTAIN HOME $28,110 $28,110 $28,110 $28,110 $33,116 $145,556 MOYIE SPRINGS $5,141 $5,141 $5,141 $5,141 $6,053 $26,617 MUD LAKE $691 $691 $691 $691 $813 $3,577 MULLAN $5,060 $5,060 $5,060 $5,060 $5,959 $26,199 MURTAUGH $851 $851 $851 $851 $1,001 $4,405 NAMPA $132,809 $132,809 $132,809 $132,809 $156,554 $687,790 NEW MEADOWS $4,712 $4,712 $4,712 $4,712 $5,554 $24,402 NEW PLYMOUTH $5,823 $5,823 $5,823 $5,823 $6,862 $30,154 NEWDALE $2,303 $2,303 $2,303 $2,303 $2,711 $11,923 NEZ PERCE $1,532 $1,532 $1,532 $1,532 $1,804 $7,932 NOTUS $3,938 $3,938 $3,938 $3,938 $4,638 $20,390 OAKLEY $5,698 $5,698 $5,698 $5,698 $6,711 $29,503 OLDTOWN $31,410 $31,410 $31,410 $31,410 $37,049 $162,689 ONAWAY $1,386 $1,386 $1,386 $1,386 $1,632 $7,176 OROFINO $14,178 $14,178 $14,178 $14,178 $16,708 $73,420 OSBURN $11,323 $11,323 $11,323 $11,323 $13,333 $58,625 OXFORD $345 $345 $345 $345 $405 $1,785 PARIS $3,696 $3,696 $3,696 $3,696 $4,353 $19,137 PARKER $2,178 $2,178 $2,178 $2,178 $2,565 $11,277 PARMA $3,542 $3,542 $3,542 $3,542 $4,172 $18,340 PAUL $2,078 $2,078 $2,078 $2,078 $2,446 $10,758 PAYETTE $18,761 $18,761 $18,761 $18,761 $22,108 $97,152 PECK $1,459 $1,459 $1,459 $1,459 $1,720 $7,556 PIERCE $1,642 $1,642 $1,642 $1,642 $1,640 $8,208 PINEHURST $8,421 $8,421 $8,421 $8,421 $9,922 $43,606 PLACERVILLE $381 $381 $381 $381 $450 $1,974 PLUMMER $10,793 $10,793 $10,793 $10,793 $12,730 $55,902 POCATELLO $110,802 $110,802 $110,802 $110,802 $130,549 $573,757 PONDERAY $24,407 $24,407 $24,407 $24,407 $28,784 $126,412 POST FALLS $171,249 $171,249 $171,249 $171,249 $201,976 $886,972 POTLATCH $3,613 $3,613 $3,613 $3,613 $4,258 $18,710 PRESTON $9,188 $9,188 $9,188 $9,188 $10,824 $47,576 PRIEST RIVER $20,277 $20,277 $20,277 $20,277 $23,907 $105,015 RATHDRUM $34,654 $34,654 $34,654 $34,654 $40,870 $179,486 180 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'15 CITY 10-06-14 01-05-15 04-06-15 06-22-15 08-31-15 TOTAL LEADORE $488 $488 $488 $488 $486 $2,438 LEWISTON $120,409 $120,409 $120,409 $120,409 $120,410 $602,046 LEWISVILLE $3,633 $3,633 $3,633 $3,633 $3,633 $18,165 MACKAY $1,900 $1,900 $1,900 $1,900 $1,898 $9,498 MALAD $7,208 $7,208 $7,208 $7,208 $7,206 $36,038 MALTA $1,511 $1,511 $1,511 $1,511 $1,509 $7,553 MARSING $5,509 $5,509 $5,509 $5,509 $5,508 $27,544 MCCALL $39,944 $39,944 $39,944 $39,944 $39,945 $199,721 MCCAMMON $6,282 $6,282 $6,282 $6,282 $6,283 $31,411 MELBA $4,020 $4,020 $4,020 $4,020 $4,022 $20,102 MENAN $5,763 $5,763 $5,763 $5,763 $5,764 $28,816 MERIDIAN $120,552 $120,552 $120,552 $120,552 $120,552 $602,760 MIDDLETON $15,354 $15,354 $15,354 $15,354 $15,354 $76,770 MIDVALE $1,294 $1,294 $1,294 $1,294 $1,292 $6,468 MINIDOKA $860 $860 $860 $860 $859 $4,299 MONTPELIER $6,044 $6,044 $6,044 $6,044 $6,043 $30,219 MOORE $1,394 $1,394 $1,394 $1,394 $1,396 $6,972 MOSCOW $105,692 $105,692 $105,692 $105,692 $105,694 $528,462 MOUNTAIN HOME $28,419 $28,419 $28,419 $28,419 $28,417 $142,093 MOYIE SPRINGS $5,430 $5,430 $5,430 $5,430 $5,431 $27,151 MUD LAKE $737 $737 $737 $737 $737 $3,685 MULLAN $5,345 $5,345 $5,345 $5,345 $5,345 $26,725 MURTAUGH $899 $899 $899 $899 $897 $4,493 NAMPA $142,975 $142,975 $142,975 $142,975 $142,973 $714,873 NEW MEADOWS $4,584 $4,584 $4,584 $4,584 $4,585 $22,921 NEW PLYMOUTH $5,930 $5,930 $5,930 $5,930 $5,932 $29,652 NEWDALE $2,432 $2,432 $2,432 $2,432 $2,434 $12,162 NEZ PERCE $1,681 $1,681 $1,681 $1,681 $1,679 $8,403 NOTUS $4,160 $4,160 $4,160 $4,160 $4,159 $20,799 OAKLEY $6,019 $6,019 $6,019 $6,019 $6,019 $30,095 OLDTOWN $30,199 $30,199 $30,199 $30,199 $30,198 $150,994 ONAWAY $1,464 $1,464 $1,464 $1,464 $1,464 $7,320 OROFINO $14,906 $14,906 $14,906 $14,906 $14,906 $74,530 OSBURN $11,960 $11,960 $11,960 $11,960 $11,962 $59,802 OXFORD $364 $364 $364 $364 $364 $1,820 PARIS $3,904 $3,904 $3,904 $3,904 $3,905 $19,521 PARKER $2,301 $2,301 $2,301 $2,301 $2,299 $11,503 PARMA $3,944 $3,944 $3,944 $3,944 $3,945 $19,721 PAUL $2,020 $2,020 $2,020 $2,020 $2,022 $10,102 PAYETTE $20,187 $20,187 $20,187 $20,187 $20,189 $100,937 PECK $1,542 $1,542 $1,542 $1,542 $1,540 $7,708 PIERCE $1,661 $1,661 $1,661 $1,661 $1,659 $8,303 PINEHURST $8,513 $8,513 $8,513 $8,513 $8,514 $42,566 PLACERVILLE $403 $403 $403 $403 $402 $2,014 PLUMMER $10,311 $10,311 $10,311 $10,311 $10,309 $51,553 POCATELLO $113,478 $113,478 $113,478 $113,478 $113,476 $567,388 PONDERAY $34,511 $34,511 $34,511 $34,511 $34,511 $172,555 POST FALLS $131,710 $131,710 $131,710 $131,710 $131,706 $658,546 POTLATCH $3,488 $3,488 $3,488 $3,488 $3,487 $17,439 PRESTON $9,803 $9,803 $9,803 $9,803 $9,803 $49,015 PRIEST RIVER $19,544 $19,544 $19,544 $19,544 $19,543 $97,719 RATHDRUM $33,034 $33,034 $33,034 $33,034 $33,032 $165,168 181 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 CITY 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL LEADORE 643$ $643 $643 $643 $723 $3,295 LEWISTON 122,933$ $122,933 $122,933 $122,933 $138,137 $629,869 LEWISVILLE 3,392$ $3,392 $3,392 $3,392 $3,928 $17,496 MACKAY 2,352$ $2,352 $2,352 $2,352 $2,644 $12,052 MALAD 7,677$ $7,677 $7,677 $7,677 $8,624 $39,332 MALTA 1,410$ $1,410 $1,410 $1,410 $1,675 $7,315 MARSING 5,902$ $5,902 $5,902 $5,902 $6,633 $30,241 MCCALL 41,296$ $41,296 $41,296 $41,296 $46,415 $211,599 MCCAMMON 5,866$ $5,866 $5,866 $5,866 $5,831 $29,295 MELBA 3,754$ $3,754 $3,754 $3,754 $4,428 $19,444 MENAN 5,382$ $5,382 $5,382 $5,382 $5,930 $27,458 MERIDIAN 132,577$ $132,577 $132,577 $132,577 $149,010 $679,318 MIDDLETON 16,186$ $16,186 $16,186 $16,186 $18,190 $82,934 MIDVALE 1,208$ $1,208 $1,208 $1,208 $1,233 $6,065 MINIDOKA 803$ $803 $803 $803 $905 $4,117 MONTPELIER 6,268$ $6,268 $6,268 $6,268 $7,041 $32,113 MOORE 1,302$ $1,302 $1,302 $1,302 $1,114 $6,322 MOSCOW 111,459$ $111,459 $111,459 $111,459 $125,253 $571,089 MOUNTAIN HOME 29,884$ $29,884 $29,884 $29,884 $33,569 $153,105 MOYIE SPRINGS 5,071$ $5,071 $5,071 $5,071 $5,519 $25,803 MUD LAKE 649$ $649 $649 $649 $731 $3,327 MULLAN 4,991$ $4,991 $4,991 $4,991 $4,774 $24,738 MURTAUGH 839$ $839 $839 $839 $1,055 $4,411 NAMPA 152,754$ $152,754 $152,754 $152,754 $171,644 $782,660 NEW MEADOWS 5,089$ $5,089 $5,089 $5,089 $5,721 $26,077 NEW PLYMOUTH 6,579$ $6,579 $6,579 $6,579 $7,392 $33,708 NEWDALE 2,271$ $2,271 $2,271 $2,271 $2,274 $11,358 NEZ PERCE 1,404$ $1,404 $1,404 $1,404 $1,576 $7,192 NOTUS 3,884$ $3,884 $3,884 $3,884 $4,497 $20,033 OAKLEY 5,620$ $5,620 $5,620 $5,620 $6,558 $29,038 OLDTOWN 30,339$ $30,339 $30,339 $30,339 $34,102 $155,458 ONAWAY 1,367$ $1,367 $1,367 $1,367 $1,479 $6,947 OROFINO 14,986$ $14,986 $14,986 $14,986 $16,835 $76,779 OSBURN 11,168$ $11,168 $11,168 $11,168 $10,611 $55,283 OXFORD 340$ $340 $340 $340 $404 $1,764 PARIS 3,646$ $3,646 $3,646 $3,646 $4,089 $18,673 PARKER 2,148$ $2,148 $2,148 $2,148 $2,362 $10,954 PARMA 4,490$ $4,490 $4,490 $4,490 $5,045 $23,005 PAUL 2,004$ $2,004 $2,004 $2,004 $2,249 $10,265 PAYETTE 21,305$ $21,305 $21,305 $21,305 $23,938 $109,158 PECK 1,439$ $1,439 $1,439 $1,439 $1,632 $7,388 PIERCE 1,642$ $1,642 $1,642 $1,642 $1,640 $8,208 PINEHURST 8,862$ $8,862 $8,862 $8,862 $9,955 $45,403 PLACERVILLE 376$ $376 $376 $376 $407 $1,911 PLUMMER 10,981$ $10,981 $10,981 $10,981 $12,343 $56,267 POCATELLO 116,325$ $116,325 $116,325 $116,325 $130,670 $595,970 PONDERAY 36,856$ $36,856 $36,856 $36,856 $41,428 $188,852 POST FALLS 125,435$ $125,435 $125,435 $125,435 $140,988 $642,728 POTLATCH 3,499$ $3,499 $3,499 $3,499 $3,932 $17,928 PRESTON 9,857$ $9,857 $9,857 $9,857 $11,073 $50,501 PRIEST RIVER 19,601$ $19,601 $19,601 $19,601 $22,026 $100,430 RATHDRUM 33,312$ $33,312 $33,312 $33,312 $37,443 $170,691 182 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR CITY 10-06-16 01-05-17 04-06-17 06-22-17 LEADORE 605$ $605 $605 $605 LEWISTON 128,266$ $128,266 $128,266 $128,266 LEWISVILLE 3,684$ $3,684 $3,684 $3,684 MACKAY 2,603$ $2,603 $2,603 $2,603 MALAD 8,393$ $8,393 $8,393 $8,393 MALTA 1,540$ $1,540 $1,540 $1,540 MARSING 6,205$ $6,205 $6,205 $6,205 MCCALL 45,192$ $45,192 $45,192 $45,192 MCCAMMON 6,169$ $6,169 $6,169 $6,169 MELBA 4,095$ $4,095 $4,095 $4,095 MENAN 5,782$ $5,782 $5,782 $5,782 MERIDIAN 170,400$ $170,400 $170,400 $170,400 MIDDLETON 16,580$ $16,580 $16,580 $16,580 MIDVALE 1,277$ $1,277 $1,277 $1,277 MINIDOKA 867$ $867 $867 $867 MONTPELIER 6,448$ $6,448 $6,448 $6,448 MOORE 1,331$ $1,331 $1,331 $1,331 MOSCOW 114,879$ $114,879 $114,879 $114,879 MOUNTAIN HOME 31,434$ $31,434 $31,434 $31,434 MOYIE SPRINGS 5,434$ $5,434 $5,434 $5,434 MUD LAKE 635$ $635 $635 $635 MULLAN 5,209$ $5,209 $5,209 $5,209 MURTAUGH 929$ $929 $929 $929 NAMPA 163,427$ $163,427 $163,427 $163,427 NEW MEADOWS 5,654$ $5,654 $5,654 $5,654 NEW PLYMOUTH 7,325$ $7,325 $7,325 $7,325 NEWDALE 2,392$ $2,392 $2,392 $2,392 NEZ PERCE 1,410$ $1,410 $1,410 $1,410 NOTUS 4,218$ $4,218 $4,218 $4,218 OAKLEY 6,115$ $6,115 $6,115 $6,115 OLDTOWN 31,118$ $31,118 $31,118 $31,118 ONAWAY 1,463$ $1,463 $1,463 $1,463 OROFINO 15,984$ $15,984 $15,984 $15,984 OSBURN 11,641$ $11,641 $11,641 $11,641 OXFORD 372$ $372 $372 $372 PARIS 3,932$ $3,932 $3,932 $3,932 PARKER 2,307$ $2,307 $2,307 $2,307 PARMA 4,992$ $4,992 $4,992 $4,992 PAUL 1,986$ $1,986 $1,986 $1,986 PAYETTE 21,862$ $21,862 $21,862 $21,862 PECK 1,556$ $1,556 $1,556 $1,556 PIERCE 1,642$ $1,642 $1,642 $1,642 PINEHURST 8,941$ $8,941 $8,941 $8,941 PLACERVILLE 402$ $402 $402 $402 PLUMMER 9,274$ $9,274 $9,274 $9,274 POCATELLO 124,973$ $124,973 $124,973 $124,973 PONDERAY 40,979$ $40,979 $40,979 $40,979 POST FALLS 130,326$ $130,326 $130,326 $130,326 POTLATCH 3,452$ $3,452 $3,452 $3,452 PRESTON 10,941$ $10,941 $10,941 $10,941 PRIEST RIVER 20,051$ $20,051 $20,051 $20,051 RATHDRUM 35,114$ $35,114 $35,114 $35,114 183 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'14 CITY 10-06-13 01-05-14 04-06-14 06-22-14 08-31-14 TOTAL REUBENS $535 $535 $535 $535 $632 $2,772 REXBURG $14,983 $14,983 $14,983 $14,983 $14,982 $74,914 RICHFIELD $3,557 $3,557 $3,557 $3,557 $4,187 $18,415 RIGBY $11,818 $11,818 $11,818 $11,818 $13,922 $61,194 RIGGINS $5,759 $5,759 $5,759 $5,759 $6,790 $29,826 RIRIE $3,349 $3,349 $3,349 $3,349 $3,947 $17,343 ROBERTS $4,261 $4,261 $4,261 $4,261 $5,016 $22,060 ROCKLAND $2,156 $2,156 $2,156 $2,156 $2,539 $11,163 RUPERT $11,594 $11,594 $11,594 $11,594 $13,648 $60,024 SALMON $19,142 $19,142 $19,142 $19,142 $22,562 $99,130 SANDPOINT $52,046 $52,046 $52,046 $52,046 $61,368 $269,552 SHELLEY $6,119 $6,119 $6,119 $6,119 $6,120 $30,596 SHOSHONE $4,519 $4,519 $4,519 $4,519 $5,325 $23,401 SMELTERVILLE $4,569 $4,569 $4,569 $4,569 $5,379 $23,655 SODA SPRINGS $8,114 $8,114 $8,114 $8,114 $9,554 $42,010 SPENCER $243 $243 $243 $243 $281 $1,253 SPIRIT LAKE $13,639 $13,639 $13,639 $13,639 $16,084 $70,640 ST. ANTHONY $7,892 $7,892 $7,892 $7,892 $9,295 $40,863 ST. CHARLES $975 $975 $975 $975 $1,150 $5,050 ST. MARIES $15,477 $15,477 $15,477 $15,477 $18,242 $80,150 STANLEY $4,435 $4,435 $4,435 $4,435 $5,233 $22,973 STAR $10,713 $10,713 $10,713 $10,713 $12,638 $55,490 STATELINE $67,695 $67,695 $67,695 $67,695 $79,848 $350,628 STITES $1,635 $1,635 $1,635 $1,635 $1,927 $8,467 SUGAR CITY $10,773 $10,773 $10,773 $10,773 $12,686 $55,778 SUN VALLEY $552 $552 $552 $552 $551 $2,759 SWAN VALLEY $1,555 $1,555 $1,555 $1,555 $1,830 $8,050 TENSED $887 $887 $887 $887 $1,046 $4,594 TETON $5,266 $5,266 $5,266 $5,266 $6,198 $27,262 TETONIA $1,943 $1,943 $1,943 $1,943 $2,290 $10,062 TROY $8,135 $8,135 $8,135 $8,135 $9,594 $42,134 TWIN FALLS $108,388 $108,388 $108,388 $108,388 $127,783 $561,335 UCON $8,206 $8,206 $8,206 $8,206 $9,664 $42,488 VICTOR $9,278 $9,278 $9,278 $9,278 $10,941 $48,053 WALLACE $7,302 $7,302 $7,302 $7,302 $8,605 $37,813 WARDNER $1,386 $1,386 $1,386 $1,386 $1,632 $7,176 WARM RIVER $22 $22 $22 $22 $26 $114 WEIPPE $1,715 $1,715 $1,715 $1,715 $2,020 $8,880 WEISER $10,929 $10,929 $10,929 $10,929 $12,871 $56,587 WENDELL $4,475 $4,475 $4,475 $4,475 $5,270 $23,170 WESTON $3,197 $3,197 $3,197 $3,197 $3,767 $16,555 WHITEBIRD $683 $683 $683 $683 $799 $3,531 WILDER $11,440 $11,440 $11,440 $11,440 $13,473 $59,233 WINCHESTER $678 $678 $678 $678 $801 $3,513 WORLEY $19,186 $19,186 $19,186 $19,186 $22,629 $99,373
Total $3,465,000 $3,465,000 $3,465,000 $3,465,000 $4,080,000 $17,940,000
184 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR FY Est.Adjust. FY'15 CITY 10-06-14 01-05-15 04-06-15 06-22-15 08-31-15 TOTAL REUBENS $565 $565 $565 $565 $567 $2,827 REXBURG $14,983 $14,983 $14,983 $14,983 $14,982 $74,914 RICHFIELD $3,757 $3,757 $3,757 $3,757 $3,757 $18,785 RIGBY $12,274 $12,274 $12,274 $12,274 $12,273 $61,369 RIGGINS $5,821 $5,821 $5,821 $5,821 $5,819 $29,103 RIRIE $3,153 $3,153 $3,153 $3,153 $3,155 $15,767 ROBERTS $4,501 $4,501 $4,501 $4,501 $4,499 $22,503 ROCKLAND $2,277 $2,277 $2,277 $2,277 $2,279 $11,387 RUPERT $12,424 $12,424 $12,424 $12,424 $12,425 $62,121 SALMON $20,284 $20,284 $20,284 $20,284 $20,282 $101,418 SANDPOINT $48,833 $48,833 $48,833 $48,833 $48,833 $244,165 SHELLEY $6,119 $6,119 $6,119 $6,119 $6,120 $30,596 SHOSHONE $4,559 $4,559 $4,559 $4,559 $4,557 $22,793 SMELTERVILLE $4,826 $4,826 $4,826 $4,826 $4,826 $24,130 SODA SPRINGS $7,885 $7,885 $7,885 $7,885 $7,884 $39,424 SPENCER $256 $256 $256 $256 $254 $1,278 SPIRIT LAKE $13,903 $13,903 $13,903 $13,903 $13,905 $69,517 ST. ANTHONY $7,910 $7,910 $7,910 $7,910 $7,912 $39,552 ST. CHARLES $1,030 $1,030 $1,030 $1,030 $1,031 $5,151 ST. MARIES $15,922 $15,922 $15,922 $15,922 $15,923 $79,611 STANLEY $4,744 $4,744 $4,744 $4,744 $4,743 $23,719 STAR $11,864 $11,864 $11,864 $11,864 $11,863 $59,319 STATELINE $117,582 $117,582 $117,582 $117,582 $117,584 $587,912 STITES $1,727 $1,727 $1,727 $1,727 $1,729 $8,637 SUGAR CITY $11,379 $11,379 $11,379 $11,379 $11,381 $56,897 SUN VALLEY $552 $552 $552 $552 $551 $2,759 SWAN VALLEY $1,642 $1,642 $1,642 $1,642 $1,643 $8,211 TENSED $937 $937 $937 $937 $939 $4,687 TETON $5,562 $5,562 $5,562 $5,562 $5,561 $27,809 TETONIA $2,053 $2,053 $2,053 $2,053 $2,052 $10,264 TROY $7,134 $7,134 $7,134 $7,134 $7,136 $35,672 TWIN FALLS $112,877 $112,877 $112,877 $112,877 $112,877 $564,385 UCON $8,668 $8,668 $8,668 $8,668 $8,669 $43,341 VICTOR $8,966 $8,966 $8,966 $8,966 $8,968 $44,832 WALLACE $7,316 $7,316 $7,316 $7,316 $7,317 $36,581 WARDNER $1,464 $1,464 $1,464 $1,464 $1,464 $7,320 WARM RIVER $23 $23 $23 $23 $24 $116 WEIPPE $1,777 $1,777 $1,777 $1,777 $1,776 $8,884 WEISER $11,293 $11,293 $11,293 $11,293 $11,295 $56,467 WENDELL $4,811 $4,811 $4,811 $4,811 $4,812 $24,056 WESTON $3,377 $3,377 $3,377 $3,377 $3,379 $16,887 WHITEBIRD $721 $721 $721 $721 $719 $3,603 WILDER $12,084 $12,084 $12,084 $12,084 $12,086 $60,422 WINCHESTER $544 $544 $544 $544 $543 $2,719 WORLEY $19,635 $19,635 $19,635 $19,635 $19,635 $98,175
Total $3,660,000 $3,660,000 $3,660,000 $3,660,000 $3,660,000 $18,300,000
185 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment FY'16 CITY 10-06-15 01-05-16 04-06-16 06-22-16 08-31-16 TOTAL REUBENS 528$ $528 $528 $528 $535 $2,647 REXBURG 14,983$ $14,983 $14,983 $14,983 $14,982 $74,914 RICHFIELD 3,508$ $3,508 $3,508 $3,508 $3,942 $17,974 RIGBY 12,553$ $12,553 $12,553 $12,553 $14,099 $64,311 RIGGINS 5,845$ $5,845 $5,845 $5,845 $6,569 $29,949 RIRIE 3,197$ $3,197 $3,197 $3,197 $3,591 $16,379 ROBERTS 4,203$ $4,203 $4,203 $4,203 $4,360 $21,172 ROCKLAND 2,127$ $2,127 $2,127 $2,127 $2,078 $10,586 RUPERT 12,658$ $12,658 $12,658 $12,658 $14,215 $64,847 SALMON 21,085$ $21,085 $21,085 $21,085 $23,692 $108,032 SANDPOINT 47,662$ $47,662 $47,662 $47,662 $53,560 $244,208 SHELLEY 6,119$ $6,119 $6,119 $6,119 $6,120 $30,596 SHOSHONE 5,273$ $5,273 $5,273 $5,273 $5,924 $27,016 SMELTERVILLE 4,506$ $4,506 $4,506 $4,506 $4,141 $22,165 SODA SPRINGS 7,430$ $7,430 $7,430 $7,430 $8,341 $38,061 SPENCER 239$ $239 $239 $239 $257 $1,213 SPIRIT LAKE 14,084$ $14,084 $14,084 $14,084 $15,831 $72,167 ST. ANTHONY 8,503$ $8,503 $8,503 $8,503 $9,549 $43,561 ST. CHARLES 962$ $962 $962 $962 $1,114 $4,962 ST. MARIES 15,656$ $15,656 $15,656 $15,656 $17,593 $80,217 STANLEY 5,402$ $5,402 $5,402 $5,402 $6,070 $27,678 STAR 13,789$ $13,789 $13,789 $13,789 $15,499 $70,655 STATELINE 126,932$ $126,932 $126,932 $126,932 $142,677 $650,405 STITES 1,613$ $1,613 $1,613 $1,613 $1,671 $8,123 SUGAR CITY 10,626$ $10,626 $10,626 $10,626 $7,743 $50,247 SUN VALLEY 552$ $552 $552 $552 $551 $2,759 SWAN VALLEY 1,533$ $1,533 $1,533 $1,533 $1,771 $7,903 TENSED 875$ $875 $875 $875 $948 $4,448 TETON 5,194$ $5,194 $5,194 $5,194 $5,395 $26,171 TETONIA 1,917$ $1,917 $1,917 $1,917 $2,330 $9,998 TROY 6,545$ $6,545 $6,545 $6,545 $7,356 $33,536 TWIN FALLS 119,551$ $119,551 $119,551 $119,551 $134,344 $612,548 UCON 8,094$ $8,094 $8,094 $8,094 $9,086 $41,462 VICTOR 8,809$ $8,809 $8,809 $8,809 $9,899 $45,135 WALLACE 7,025$ $7,025 $7,025 $7,025 $7,891 $35,991 WARDNER 1,367$ $1,367 $1,367 $1,367 $1,332 $6,800 WARM RIVER 22$ $22 $22 $22 $22 $110 WEIPPE 1,832$ $1,832 $1,832 $1,832 $2,058 $9,386 WEISER 39,241$ $39,241 $39,241 $39,241 $39,906 $196,870 WENDELL 4,539$ $4,539 $4,539 $4,539 $5,098 $23,254 WESTON 3,154$ $3,154 $3,154 $3,154 $3,851 $16,467 WHITEBIRD 673$ $673 $673 $673 $726 $3,418 WILDER 11,284$ $11,284 $11,284 $11,284 $13,565 $58,701 WINCHESTER 486$ $486 $486 $486 $546 $2,490 WORLEY 19,285$ $19,285 $19,285 $19,285 $21,676 $98,816
Total $3,810,000 $3,810,000 $3,810,000 $3,810,000 $4,278,000 $19,518,000
186 Appendix T State Liquor Account Distributions
1ST QTR 2ND QTR 3RD QTR 4TH QTR CITY 10-06-16 01-05-17 04-06-17 06-22-17 REUBENS 557$ $557 $557 $557 REXBURG 14,983$ $14,983 $14,983 $14,983 RICHFIELD 3,785$ $3,785 $3,785 $3,785 RIGBY 12,218$ $12,218 $12,218 $12,218 RIGGINS 6,003$ $6,003 $6,003 $6,003 RIRIE 3,116$ $3,116 $3,116 $3,116 ROBERTS 4,458$ $4,458 $4,458 $4,458 ROCKLAND 2,229$ $2,229 $2,229 $2,229 RUPERT 13,149$ $13,149 $13,149 $13,149 SALMON 21,261$ $21,261 $21,261 $21,261 SANDPOINT 51,409$ $51,409 $51,409 $51,409 SHELLEY 6,119$ $6,119 $6,119 $6,119 SHOSHONE 5,878$ $5,878 $5,878 $5,878 SMELTERVILLE 4,667$ $4,667 $4,667 $4,667 SODA SPRINGS 7,797$ $7,797 $7,797 $7,797 SPENCER 255$ $255 $255 $255 SPIRIT LAKE 14,967$ $14,967 $14,967 $14,967 ST. ANTHONY 8,658$ $8,658 $8,658 $8,658 ST. CHARLES 1,045$ $1,045 $1,045 $1,045 ST. MARIES 15,367$ $15,367 $15,367 $15,367 STANLEY 6,118$ $6,118 $6,118 $6,118 STAR 15,159$ $15,159 $15,159 $15,159 STATELINE 140,052$ $140,052 $140,052 $140,052 STITES 1,711$ $1,711 $1,711 $1,711 SUGAR CITY 10,581$ $10,581 $10,581 $10,581 SUN VALLEY 637$ $637 $637 $637 SWAN VALLEY 1,664$ $1,664 $1,664 $1,664 TENSED 937$ $937 $937 $937 TETON 5,511$ $5,511 $5,511 $5,511 TETONIA 2,105$ $2,105 $2,105 $2,105 TROY 6,463$ $6,463 $6,463 $6,463 TWIN FALLS 132,091$ $132,091 $132,091 $132,091 UCON 8,731$ $8,731 $8,731 $8,731 VICTOR 10,718$ $10,718 $10,718 $10,718 WALLACE 7,478$ $7,478 $7,478 $7,478 WARDNER 1,432$ $1,432 $1,432 $1,432 WARM RIVER 23$ $23 $23 $23 WEIPPE 1,891$ $1,891 $1,891 $1,891 WEISER 41,455$ $41,455 $41,455 $41,455 WENDELL 5,267$ $5,267 $5,267 $5,267 WESTON 3,468$ $3,468 $3,468 $3,468 WHITEBIRD 720$ $720 $720 $720 WILDER 12,361$ $12,361 $12,361 $12,361 WINCHESTER 546$ $546 $546 $546 WORLEY 19,910$ $19,910 $19,910 $19,910
Total $4,110,000 $4,110,000 $4,110,000 $4,110,000
187