Agenda Nelson County Board of Supervisors June 9, 2020 the Evening Meeting Convenes at 7:00 P.M

STEPHEN A. CARTER BOARDBOARD OFOF County Administrator SUPESUPERVIRVISORSSORS STEPHEN A. CARTER THOMASTHOMAS D.D. HAHARRVEYVEY GRACE MAWYER County Administrator NorthNort Districth Distri ct Administrative Assistant/ Deputy Clerk CANDICE W. MCGARRY ERNIELARRY Q. D. REED SAUN DERS Administrative Assistant/ CentralSouth District District DepuCANDICEty Clerk W. MCGARRY Director of Finance and JESSE N. RUTHERFORD JESSE N. RUTHERFORD Human Resources EastEast District District DEBRA K. MCANN Director of Finance and THOMAS H. BRUGUIERE, JR. ROBERT G. BARTON, JR. Human Resources West District South District ERNIE Q. REED J. DAVID PARR WestCe Districtntral Di strict AGENDA NELSON COUNTY BOARD OF SUPERVISORS JUNE 9, 2020 THE EVENING MEETING CONVENES AT 7:00 P.M. IN THE GENERAL DISTRICT COURTROOM AT THE COURTHOUSE IN LOVINGSTON *Afternoon Session will not be conducted* I. CALL TO ORDER A. Moment of Silence B. Pledge of Allegiance II. PUBLIC COMMENTS III. PUBLIC HEARINGS A. Proposed FY20-21 County Budget, All Funds B. Fee Amendments to the Code of the County of Nelson, VA IV. CONSENT AGENDA A. Resolution – R2020-21 Minutes for Approval B. Resolution – R2020-22 Budget Amendment V. REPORTS, APPOINTMENTS, DIRECTIVES AND CORRESPONDENCE A. Reports 1. County Administrator’s Report 2. Board Reports B. Appointments C. Correspondence D. Directives VI. OTHER BUSINESS (AS PRESENTED) VII. ADJOURNMENT P.O. Box 336 • Lovingston, VA 22949 • 434 263-7000 • Fax: 434 263-7004 • www.nelsoncounty-va.gov III A PUBLIC HEARING Proposed Budget for 2020/2021 The Nelson County Board of Supervisors will conduct a public hearing on the proposed budget for the 2020/2021 fiscal year on Tuesday, June 9, 2020 in the General District Courtroom within the County Courthouse located in Lovingston, Virginia to begin at 7:00 p.m. or as soon thereafter as possible, pursuant to Section 15.2-2506 of the Code of Virginia of 1950, as amended. A brief synopsis of the proposed budget which, except in the case of the school division budget, shall be for informative and fiscal planning purposes only, is presented herein below. At the public hearing comments from county citizens will be accepted on the general fund budget, the debt service fund budget, the capital fund budget, the school division’s budget, the textbook fund budget, the cafeteria fund budget, and the Piney River water/sewer budget. A copy of these proposed budgets may be reviewed at the County Administrator’s Office during normal office hours or at http://www.nelsoncounty-va.gov/departments/finance/financial-documents. The proposed 2020/2021 Fiscal year budget includes the Real Estate Tax Rate (inclusive of mobile homes taxed at the Real Estate Tax Rate), Personal Property Tax Rate, and the Machinery and Tools Tax Rate as established on March 26, 2020 to be effective January 1, 2020. All tax rates are levied per $100 of assessed value as follows: 2019 2020 Real Property Tax $0.72 $0.72 Tangible Personal Property 3.45 3.45 Machinery & Tools Tax 1.25 1.25 Mobile Home Tax 0.72 0.72 PROPOSED 20/21 GENERAL FUND BUDGET Anticipated Revenue (Local) General Property Taxes $25,067,980 Other Local Taxes 4,792,164 Permits, Fees, and Licenses 343,017 Fines and Forfeitures 109,750 Interest and Rentals 225,000 Charges for Services 271,982 Expenditure Refunds 122,880 Miscellaneous 33,050 Recovered Costs 657,442 TOTAL ANTICIPATED LOCAL REVENUES $31,623,265 Anticipated Revenues (State) Non-categorical Aid $539,100 Categorical Aid 3,418,485 TOTAL ANTICIPATED STATE REVENUES $3,957,585 1 Anticipated Revenues (Federal) Non-categorical Aid $62,150 Categorical Aid 816,285 TOTAL ANTICIPATED FEDERAL REVENUES $878,435 Other Financing Sources Non-Revenue Receipts $20,000 Year Ending Balance $464,696 TOTAL AVAILABLE REVENUE $36,943,981 Proposed Expenditures General Government Administration $2,158,381 Judicial Administration (including debt) 1,430,258 Public Safety (including debt) 6,121,316 Public Works 2,015,738 Health & Welfare 3,688,029 Education (including debt) 16,958,598 Parks and Recreation 253,906 Community Development (including debt) 829,620 Non-Departmental 1,131,857 Capital Outlay 1,101,799 Refunds 27,000 Capital Projects 0 Contingency Reserve 1,227,479 TOTAL PROPOSED EXPENDITURES AND RESERVE $36,943,981 PROPOSED 20/21 DEBT SERVICE BUDGET TOTAL ANTICIPATED REVENUE $ 3,176,552 TOTAL PROPOSED EXPENDITURES $ 3,176,552 PROPOSED 20/21 CAPITAL FUND BUDGET TOTAL ANTICIPATED REVENUE $705,251 TOTAL PROPOSED EXPENDITURES $705,251 2 PROPOSED 20/21 SCHOOL DIVISION BUDGET Anticipated Revenue (Local) Transfer from General Fund $14,929,887 Transfer from General Fund (School Nursing) 164,935 Other Local Funds 868,352 TOTAL ANTICIPATED LOCAL REVENUE $15,963,174 Anticipated Revenue (State) State Aid 6,583,477 State Sales Tax 2,315,941 TOTAL ANTICIPATED STATE REVENUE $8,899,418 Anticipated Revenue (Federal) Categorical Aid 1,900,211 TOTAL ANTICIPATED FEDERAL REVENUE $1,900,211 TOTAL ANTICIPATED REVENUES $26,762,803 Proposed Expenditures Major Categories Combined $26,762,803 TOTAL PROPOSED EXPENDITURES $26,762,803 PROPOSED 20/21 TEXTBOOK FUND BUDGET TOTAL ANTICIPATED REVENUE $644,000 TOTAL PROPOSED EXPENDITURES $644,000 PROPOSED 20/21 CAFETERIA FUND BUDGET TOTAL ANTICIPATED REVENUE $274,838 TOTAL PROPOSED EXPENDITURES $274,838 PROPOSED 20/21 PINEY RIVER WATER/SEWER BUDGET TOTAL ANTICIPATED REVENUE $350,235 TOTAL PROPOSED EXPENDITURES $350,235 3 FY20/21 BUDGET SUMMARY AS PROPOSED REVENUES BY FUND General Fund $36,943,981 Debt Service Fund 3,176,552 Capital Fund 705,251 School Division 26,762,803 Textbook Fund 644,000 Cafeteria Fund 274,838 Piney River Water & Sewer Fund 350,235 $68,857,660 EXPENDITURES BY FUND General Fund $36,943,981 Debt Service Fund 3,176,552 Capital Fund 705,251 School Division 26,762,803 Textbook Fund 644,000 Cafeteria Fund 274,838 Piney River Water & Sewer Fund 350,235 $68,857,660 4 FY19/20 General Fund Budget Overview- Public Hearing OVERALL REVENUES - $42,661,100 Overall, General Fund Revenues inclusive of use of fund balance are $42,661,100 and are projected to increase by $1,554,380 (3.8%) over the current FY19 budget. Sources of revenue include local, state, federal, and non-revenue receipts as described below. Non-Revenue Year Ending Balance Receipts 4% 4% Proposed Revenues Federal Revenues 2% General Property Taxes State Revenues 15% Other Local Taxes General Property Taxes 59% State Revenues Other Local Taxes Federal Revenues 16% Non-Revenue Receipts Year Ending Balance LOCAL REVENUE (74.4% of the Overall Budget) General Property Taxes General Property taxes continue to represent the largest source of General Fund Revenues (59%). The FY20 projection reflects an increase of $822,928 (3.4%) over the current budget. General Property Taxes include Real and Personal Property, Machinery and Tools tax, and Public Service Page 1 of 12 tax. Also included is delinquent tax collections, penalties, and interest. Tax rates are established on a calendar year basis even though the county budget is presented on a fiscal year basis (July- June). For example, the FY20 budget will include the second half tax billing for calendar year 2019 and the first half billing for calendar year 2020. Real Estate Tax is the largest source of revenue for the county and is expected to generate $17.8 million in FY20 based on the assumption of no change in the tax rate. This represents a $482,518 (2.8%) increase over the FY19 budget amount. Projected revenues for FY19 are estimated to be $107,436 higher than budgeted which is a 0.60% increase. The FY20 estimate assumes the current tax rate of $0.72 per $100 of assessed value, a 0.60% increase from estimated FY19 collections, 97% collection of current year taxes and 3% collection of prior year taxes. The Calendar Year 2019 value of taxable real estate after Land Use deferrals and elderly tax relief is $2.46 billion which generates approximately $246,738 of estimated collectible real estate tax revenues for each penny of the tax rate; including back taxes, this amount is approximately $247,487. Public Service tax is levied on the real estate and personal property owned by railroads, utilities, pipelines, and other businesses required to register with the State Corporation Commission (SCC). Public Service Corporation assessments are prepared by the Virginia Department of Taxation and the SCC. The Department of Taxation conducts an annual statewide sales study of real property to determine current fair market values. A ratio is established comparing the results of the annual sales study to locally assessed values which is then applied to public service values prepared by the SCC. The Public Service tax is expected to generate $958,292 in FY20 which reflects an increase of $108,292 or 12.7% from the FY19 budget amount. Higher projected tax revenues for FY19 ($925,394 vs. $850,000) are expected to be realized making the actual FY20 increase $32,898 or 3.43%. Personal Property and Mobile Home Tax is levied on vehicles and other tangible non-real estate property. Qualifying vehicles are eligible for a pro rata share of personal property tax relief (PPTR) which the state provides to the county as a fixed payment of $1.7 million. Personal Property tax collections and the tax relief payment from the state in FY20 are projected to increase by $220,996 or 3.9% from the FY19 budget amount. In addition to the state tax relief payment, collections in Page 2 of 12 FY20 are anticipated to be $4.2 million. The tax rate for calendar year 2019 is $3.45 per $100 of assessed value. The FY20 budget assumes no change in the tax rate. The Mobile Home Tax is levied on manufactured homes not classified as real estate.

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