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Photo by Kathy Branyon, Senior Center Office Manager
About this Report
This budget report of Jackson County, Georgia is intended to increase public understanding and confidence in the Jackson County government, its elected officials and staff. The information is presented informally, and is not audited; therefore the report does not conform to Generally Accepted Accounting Procedures (GAAP), nor the Governmental Accounting Standards Board (GASB). Care has been taken to present the information without excessive detail or technical accounting terminology so as to keep the reader engaged and generally well‐informed. Formal (audited) sources of the data are noted whenever possible and these sources should be relied upon for in‐depth analysis.
For more information please visit the Jackson County website at www.jacksoncountygov.com.
Respectfully Submitted by the Jackson County Government Finance Department Jackson County, Georgia
Popular Annual Finance Report2014 Appropriated Budget
Veteran's Day at the Senior Center
Page 1
Tom Crow, Chairman Term: 1/1/2013 - 12/31/2016 [email protected]
Meet Your Commissioners
Jim Hix, Commissioner District 1 Term: 1/1/2013 - 12/31/2016 [email protected]
Bruce Yates, Commissioner District 3 Term: 1/1/2011 - 12/31/2014 [email protected]
Chas Hardy, Commissioner District 2 Term: 1/1/2013 - 12/31/2016 [email protected]
Dwain Smith, Commissioner District 4 Term: 1/1/2011 - 12/31/2014 [email protected]
Page 2
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Page 3
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Page 4
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Jackson County Organizational Chart
County Manager Kevin Poe 67 Athens Street Jefferson, GA 30549 (706) 367-6312 [email protected]
Page 5
$2,914,000
$4,640,000
$5,750,000
$8,382,000
$8,388,000
$8,878,000
$9,826,000
$9,943,000
$10,674,000
$9,235,000
$5,591,668
$4,324,280
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
General Fund Balance10 Year History
Approved 2013 Budget
Approved 2014 Budget
Galilee Church Road Bridge Replacement
Page 6
Property Tax 20,698,500$ 58%
Local Option Sales Tax (see page 13) 5,500,000$ 16%
Charges for Services 2,635,200$ 7%
Other Taxes 2,189,000$ 6%
Subsidies from other Gov't Agencies 1,661,161$ 5%
Use of Fund Balance 1,267,338$ 4%
Fines & Forfeitures 1,021,500$ 3%
Licenses & Permits 146,900$ 0.4%
Other Income 318,658$ 0.9%
35,438,257$ 100%
Photo by Tom Strong, Airport Manager
Sources of Revenue, General Government
Property Tax
Local Option Sales Tax (see page 13)
Charges for Services
Other Taxes
Subsidies from other Gov't Agencies
Use of Fund Balance
Fines & Forfeitures
Licenses & Permits
Other Income
2014 BudgetGeneral Government Fund
Sources of Revenue
How does the County Government get money to operate?Jackson County receives revenue from taxes, fees, fines and charges for
services. The county also receives subsidies from other governments (federal and state) to assist in providing services to our citizens.
Jackson County Airport
Page 7
Public Safety 12,721,885$ 36%
Health & Welfare 75,886$ 0%
General Government 4,719,942$ 13%
Court System 3,344,314$ 9%
Public Works 1,737,933$ 5%
Non Departmental 1,340,534$ 4%
Independent Agencies 343,080$ 1%
Transfers Out* 11,154,683$ 31%
35,438,257$ 100%
* See Detail for Transfers Out on the next page.
Photo by Finance Department Staff
Expenditures
Public Safety36%
Health & WelfareGeneral
Government13%
Court System9%
Public Works5%
Non Departmental
4%
Independent Agencies
1%
Transfers Out*32%
How are my taxes spent in Jackson County?The largest expense for the county is public safety, which includes the Sheriff's Department, a jail, a state prison, emergency managment, the coroner and animal control. "Transfers Out" is
the second largest expense category and is detailed on the following page.
Hoschton Park
Page 8
Photo by Finance Department Staff
$‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Transfers to Other Funds"Transfers Out"
Heritage Village at Hurricane Shoals Park
In government accounting, certain revenues are kept in their own "bucket", so that they are used for specific purposes. These are known as Special Revenue Funds. Some Special Revenue Funds are fully self‐supporting, like the Emergency Management Agency. Some Funds, like Recreation, charge fees for services but also receive money from tax revenue.
Page 9
Photo by Finance Department Staff
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Special Revenue Funds
Subsidies fromTax Dollars
Special Revenue
Sources of Revenue
Other Non Major Special Funds not Listed: SPLOST, Debt, Fire Districts, Grants, Industrial Development Authority and Capital Projects
Source: 2014 Budget Presentation
West Jackson EMS Station
Page 10
Photo by Rick Sanders, Director of Parks & Recreation
$4,500,000
$6,500,000
$8,500,000
$10,500,000
$12,500,000
$14,500,000
2012 2013 2014 2015 2016 2017
Annual Debt Service Payments
Source: 2011 and 2012 Comprehensive Annual Reports (CAFR)
Debt Management
For a complete understanding of the individual debt instruments, please refer to the
2012 Comprehensive Annual Financial Report, pages 37 through 48, available online at
http://www.jacksoncountygov.com/Index.aspx?page=93
This chart is for illustration purposes only.
The total annual debt payment for Jackson County is increasing 59% in 2014, with no anticipated relief over the next four years. The drop in property tax revenue, due to the drop in land value during the Great Recession, is making this a challenging time for county leaders.
$1,100,000
$1,300,000
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
2009 2010 2011 2012 2013
Thousands
Total County Taxable Property Value
New lights at East Jackson Park
Page 11
$1,100,000
$1,300,000
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
2009 2010 2011 2012 2013
Thousands
The Great Recession in Jackson CountyTotal County Taxable Property Value
7.000 8.000 9.000 10.000 11.000
2008
2009
2010
2011
2012
2013
6 Year History of County Millage Rates
Unincorporated
Incorporated
Millage Rates
Why is my millage rate lower if I live outside a city limit (Unincorporated)?
Insurance Companies pay a tax for each and every policy they write in Jackson County. By law these taxes reduce your property tax millage rate. This tax reduction is known as a "rollback".
If you live inside a city limit, this insurance tax is paid to your city and your city millage rate is reduced. Your county property tax is lower if you do not live inside a city limit because this insurance tax is paid to the county and this reduces your county millage rate.
The taxable value of property in Jackson County has decreased 19% since 2009. Severe austerity measures have been enacted by your County Commission to offset this loss of revenue without
large tax increases.
Page 12
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2007 2008 2009 2010 2011 2012 2013 2014
TAVT
LOST
10 months, annualized Budget
Local Option Sales Tax(L.O.S.T.)
Hoschton Park
Jackson County receives sales tax revenue for each dollar of goods sold in the county.
Local Option Sales Tax (L.O.S.T) is 1 cent on each dollar and is used by the county in the General Fund.Title Ad Velorem Tax (TAVT) Motor vehicles purchased on or after March 1, 2013 and titled in this state are exempt from sales and use tax and annual ad valorem tax, also known as the "birthday tax". These taxes are replaced by a one‐time tax that is imposed on the fair market value of the vehicle called the title ad valorem tax fee ("TAVT"). The fair market value is the taxable base of the motor vehicle. The manner in which fair market value is determined depends on whether the motor vehicle is new or used. From the Georgia Department of Revenue, http://onlinemvd.dor.ga.gov/TAP/faqs.aspx
Hoschton Park
Page 13
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Determine the Fair Market Value 150,000.00$
Assessed Value 40% of Fair Market Value 60,000.00$ ($150,000 X 0.4)
Homestead Exemption * LESS: (2,000.00)
Taxable Value 58,000.00
Millage Conversion Per $1000 of Assessed Value 58.00$ ($58,000 / 1000)
2013 County Millage Rate Unincorporated Outside any city limit 8.86
2014 County Millage Rate Incorporated Inside any city limit 10.12
Annual Homeowner's County Property Tax Outside any city limit 513.88$ ($58.00 X 8.86)
Annual Homeowner's County Property Tax Inside any city limit 586.96$ ($58.00 X 10.12)PLUS: School TaxesPLUS: Fire District Taxes
Sample Homeowner's Property Tax
How do I calculate my county property taxes?
Step 1
Step 2
Step 3
Property Tax Bills
* Restrictions apply. Contact the Jackson County Tax Assessor for details.
School Maintenance & Operations
58%
School Bond9%
Average Fire District5%
Board of Commissioners Unincorporated Millage
27%
State Millage1%
BREAKDOWN OF TAX RATES(TOTAL TAXES LEVIED: APPROXIMATELY 33.036 MILLS)
FY 2014Note: The 2013 Millage Provides the Funding for FY 2014
Board of Education
Page 15
‐ 0.50 1.00 1.50 2.00 2.50 3.00
North Jackson
Talmo
Nicholson
Jackson Trail
Harrisburg
Plainview
Maysvillle
East Jackson
Arcade
South Jackson
West Jackson
Jackson County Fire Districts 2013 Millage Rates
The City of Jefferson and the City of Commerce include the fire district millage in the overall city millage rate.
0.000 5.000 10.000 15.000 20.000 25.000
County School System
Commerce City Schools
Jefferson City Schools
Jackson County School Districts2013 Millage Rates
Operating Millage
Bond (Debt) Millage
Other Millage Rates in Jackson County
Page 16
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