OF WARREN PROPOSED BUDGET AND TAX RATES FY 2015-2016 NOTICE OF PUBLIC HEARING

The Warren County Board of Supervisors will hold a public hearing in the Warren County Government Center Boardroom on Tuesday, April 14, 2015 at 7:00 p.m., on the Warren County budget for FY 2015-2016 and the tax rates for 2015 (excluding the real estate tax rate and those sanitary fees based on assessments). The Board will hear public comment on the proposed county budget, the proposed school operating and cafeteria budgets, the proposed budgets for the Skyland Estates, Shenandoah Shores, Shenandoah Farms, South River Estates, Blue Mountain, Riverside, Cedarville Heights, High Knob, and Linden Heights Sanitary for FY 2015-2016 and the proposed tax rates for 2015 (excluding the real estate tax rate and those sanitary district fees based on assessments). Citizens are invited to attend and express their views on these proposals. These proposed expenditures, except in the case of the public school budget, are for informative and fiscal planning purposes only. No money shall be paid out or become available to be paid out unless and until there has been made an appropriation for such expenditure by the Board of Supervisors.

In addition, due to reassessment, the Warren County Board of Supervisors will hold another public hearing in the Warren County Government Center Boardroom on Tuesday, April 21, 2015 at 7:30 p.m., on the real estate tax rate and those sanitary district fees based on assessments.

The budgets for offices funded fully or partially by the Commonwealth of Virginia are based on existing estimates of fiscal participation by the Commonwealth. The Board of Supervisors may modify these budgets if the Commonwealth does not approve funding of its portion of these budgets as anticipated.

SUMMARY OF PROPOSED EXPENDITURES FY 2015-2016

GENERAL FUND

GENERAL GOVERNMENT ADMINISTRATION

Board of Supervisors $213,715 County Administration 655,724 County Attorney's Office 319,987 Office of the Commissioner of the Revenue 667,413 Reassessment 125,000 Treasurer's Office 527,677 Finance and Purchasing 390,119 Elections 266,116

JUDICIAL ADMINISTRATION

Circuit Court $63,450 General District Court 22,245 Magistrates 7,050 Juvenile and Domestic Court 20,200 Clerk of Circuit Court 539,713 Law Library 24,000 Commonwealth’s Attorney 739,891

PUBLIC SAFETY

Sheriff’s Office $4,134,090 E-911 System 511,565 Volunteer Fire and Rescue 939,467 Court Services/Corrections 1,025,730 Probation 61,603 Building Inspections 531,527 Animal Control 602,510 Medical Examiner 500 Fire and Rescue Department 2,318,750 Cost Recovery 508,500

PUBLIC WORKS

Streets and Highways $31,025 Refuse Collection/Disposal/Transfer Sta. 3,224,848 Building and Grounds 954,173

HEALTH AND WELFARE

Health $333,867 Mental Health and Retardation 307,600 Social Services 3,791,359 Other Social Services 116,512 Comprehensive Youth Services Act 2,079,556

EDUCATION

Public Schools - Local Appropriation $21,429,729 Community College 39,399

PARKS, RECREATION AND CULTURAL

Parks and Recreation $2,093,574 Front Royal Golf Club 351,059 Library Museum Cult. Enrichment 925,500

COMMUNITY DEVELOPMENT

Planning and Zoning Administration $393,756 Economic Development 1,532,581 Front Royal/Warren County Airport 159,126 Environmental Management 35,500 VPI Extension Service 111,443

NON-DEPARTMENTAL $1,508,293

CAPITAL OUTLAY $13,462,445

TOTAL - GENERAL FUND EXPENDITURES $68,097,887

REVENUE: From Local Sources - Property Taxes $46,680,821 Local Sources - Other 13,551,186 From the Commonwealth 6,501,674 From the Federal Government 1,364,206

TOTAL REVENUE - GENERAL FUND $68,097,887

SCHOOL OPERATING FUND

Public Schools - Operating Expenses $51,707,337

REVENUE: From Local Sources $745,591 General Fund 21,429,729 From the Commonwealth 27,207,620 From the Federal Government 2,324,397

TOTAL REVENUE - SCHOOL OPERATING FUND $51,707,337

SCHOOL CAFETERIA FUND

Operating Expenses $2,511,454

REVENUE: Local - Cafeteria Fees $1,284,071 From the Commonwealth 48,063 From the Federal Government 1,179,320

TOTAL REVENUE - SCHOOL CAFETERIA FUND $2,511,454

PROPOSED FISCAL YEAR 2015-2016 SANITARY DISTRICT BUDGETS

Skyland Estates Sanitary District

Contract Payments for Road Maintenance, Water, Supply Point, Security Patrol and Administrative Expenses $212,234

Shenandoah Shores Sanitary District

Contract Payments for Road Maintenance and Administrative $295,816 Expenses South River Estates Sanitary District

Contract Payments for Road Maintenance and Administrative $11,800 Expenses Blue Mountain Sanitary District

Contract Payments for Road Maintenance, Security $122,932 Maintenance of Lodge and Common Areas and Administrative Expenses

Riverside Sanitary District

Contract Payments for Road Maintenance and Administrative $3,480 Expenses Shenandoah Farms Sanitary District

Contract Payments for Road Maintenance and Administrative $602,189 Expenses Cedarville Heights Sanitary District

Contract Payments for Road Maintenance and Administrative $1,850 Expenses High Knob Sanitary District

Contract Payments for Road Maintenance, Association $333,750 Operations, Water Capital Improvement, Repairs and Maintenance, and Administrative Expenses

Linden Heights Sanitary District

Contract Payments for Road Maintenance, Administration, Snow $26,880 Removal, Contract Services, Miscellaneous Expense

TAX RATES

Proposed Approved Proposed Increase/ 2014 2015 (Decrease)

Real Estate $0.61 $0.611 $0.031 Tangible Personal Property $4.00 $4.00 $0.00 Tangible Personal Property-Business Furniture & Fixtures/Equipment $4.00 $4.00 $0.00 Tangible Personal Property Volunteer Fire & Rescue Squad Members $2.00 $2.00 $0.00 Tangible Personal Property - Aircraft $0.75 $0.75 $0.00 Machinery and Tools $1.95 $1.95 $0.00 Contract Carrier $1.95 $1.95 $0.00 Mobile Homes $0.61 $0.611 $0.031

1As a result of reassessment, the total assessed value of real property, excluding assessments due to new construction or improvements to property, is more than last year’s total assessed value by 5.68%. An equalized tax rate of $0.58 would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with exclusions as noted. This rate is based on total assessed value; individual property taxes may vary depending on the individual property assessment. The proposed $0.61 tax rate is a $0.03 increase over the equalized rate of $0.58.

Skyland Estates Sanitary $0.33 per $100 of assessed $0.35 per $100 of assessed $0.022 District (per lot tax on lots value of lot plus $0.33 per $100 value of lot plus $0.35 per $100 $0.022 in existence as of January 1, of assessed value on of assessed value on per $100 2015) improvements improvements 2Due to reassessment, a decrease of $0.01 would be needed to levy the same total amount of sanitary district fees as last year.

Shenandoah Shores $115.00 per lot plus $0.17 per $115.00 per lot plus $0.17 per $0 per lot 3 Sanitary District (per lot $100 of assessed value on $100 of assessed value on $0.00 per tax on lots in existence as of improvements improvements $100 January 1, 2015)

3 Due to reassessment, a decrease of $0.005 would be needed to levy the same total amount of sanitary district fees as last year.

South River Estates $300.00 per lot plus $0.05 per $300.00 per lot plus $0.05 per $0 per lot Sanitary District (per lot $100 of assessed value on $100 of assessed value on $0.004 per tax on lots in existence as of improvements improvements $100 January 1, 2015) 4 Due to reassessment, a decrease of $0.0075 would be needed to levy the same total amount of sanitary district fees as last year.

Blue Mountain Sanitary $65.00 per lot plus $0.21 per $65.00 per lot plus $0.21 per District (per lot tax on lots $100 of assessed value on $100 of assessed value on $0 per lot in existence as of January 1, improvements improvements $0.005 per 2015) $100

5 Due to reassessment, an increase of $0.0025 would be needed to levy the same total amount of sanitary district fees as last year.

Riverside Sanitary $60.00 per lot plus $0.17 per $60.00 per lot plus $0.17 per $0.00 $0.006 District (per lot tax on lots $100 of assessed value on $100 of assessed value on per $100 in existence as of January improvements improvements 1, 2015) 6 Due to reassessment, a decrease of $0.0125 would be needed to levy the same total amount of sanitary district fees as last year.

Shenandoah Farms $230.00 per unimproved lot; $230.00 per unimproved lot; $0 per lot Sanitary District (per lot $265.00 per improved lot $265.00 per improved lot tax on lots in existence as of January 1, 2015)

Cedarville Heights $100.00 per lot $50.00 per lot ($50) per lot Sanitary District (per lot tax on lots in existence as of January 1, 2015)

High Knob Sanitary $365.00 per unimproved lot $365.00 per unimproved lot $0 per lot District (per lot tax on lots $590.00 per improved lot $590.00 per improved lot in existence as of January 1, 2015)

Linden Heights Sanitary $350.00 per lot $350.00 per lot $0 per lot District (per lot tax on lots in existence as of January 1, 2015)

A detailed copy of the FY 2015-2016 Proposed Budget is available for public inspection during normal business hours at the County Administrator’s Office, Warren County Government Center, 220 N. Commerce Avenue, Suite 100, Front Royal, Virginia.

Douglas P. Stanley County Administrator