Allen County Fiscal Summit:2010 Budget Timeline and County

Fiscal Body Budget Review Process

Karen Large

Budget Division Director

July 21, 2009

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Discussion

• 2010 Budget Timeline

• County Council Non-Binding Review and Recommendation

• Contact Information

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2010 Budget Timeline

2009 pay 2010 Budget Timeline • July 1 – County Assessor submits assessed values to County

Auditor• August 1 – County Auditor certifies net assessed values and

submits them to the DLGF• September 2 – Last day for first publication of Notice to

Taxpayers (Budget Form 3) (At least 10 days before public hearing) Also last day that Allen County Council requests submission of your proposed 2010 budget

• September 9 – Last day for second publication of Notice to Taxpayers (Budget Form 3) (At least 3 days before public hearing)

• September 17 – Last day for civil taxing units to submit proposed tax rates, levies and budgets to county council for non-binding review and recommendation (At least 45 days before budget adoption) For Allen County – last day is Sept. 2nd.

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2010 Budget Timeline

• Thirty Day Review Period – County Council reviews proposed tax rates, levies and budgets for civil taxing units - Allen County Council will review civil tax unit budgets on September 9, 2009 and issue non-binding recommendations by September 23, 2009

• October 17 – Last day for county council to review proposed tax rates, levies and budgets and issues non-binding recommendations (At least 15 days before civil taxing unit adopts budget)

• October 22 – Last day for civil taxing unit to hold public hearing to review its proposed tax rate, levy and budget (At least 10 days before budget adoption hearing)

• October 29 – Last day for ten (10) or more taxpayers to file an objection of the proposed tax rates, levies and budgets with the civil taxing unit (not more than seven (7) days after the public hearing)

• November 1 – Last day for civil taxing unit to hold budget adoption hearing and adopt its tax rate, levy and budget and adopt finding if objection is filed

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2010 Budget Timeline

• November 3 – Last day for civil taxing unit to file adopted tax rate, levy and budget with County Auditor (not later than two (2) days after budget adoption)

• November/December – County Auditor publishes the TAB chart no later than fifteen (15) days after modifications, if any, are made to rates, levies and budgets

• November/December – Taxpayers or civil taxing unit file objection to Auditor’s modifications to civil taxing unit’s tax rate, levy or budget no later than ten (10) days after TAB chart publication

• November through February 10 – DLGF works the budgets and issues 1782 notices to units of government (units have ten (10) days to review and propose changes to budget)

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2010 Budget Timeline

• February 10 – Last day for DLGF to publish notice of public budget hearing (Publication must be at least five (5) days before the public hearing)

• February 15 – Last day for DLGF to hold public hearing on the tax rates, levies and budgets

• February 15 – Last day for DLGF to certify tax rates, levies and budgets and issue county budget order

• April 25 – County Treasurer mails tax statements

• May 10 – First installment of 2010 property taxes due

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Additional Budget Timeline Information

• TAB chart of adopted tax rates of taxing units is only advertised if there is a modification by County Auditor or County TAB to adopted tax rate, levies, or budgets

(I.C. 6-1.1-17-12)

• Budget timelines for libraries, schools, city/towns & townships, and special districts are available at http://www.in.gov/dlgf/7176.htm

• Complete 2009/2010 Budget Calendar is available at http://www.in.gov/dlgf/files/090702-_Rushenberg_Memo_-_Revised_2009-2010_Budget_Calendar.pdf

• Deadlines occurring on a Saturday, Sunday or Legal Holiday are effective on the next business day

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County Fiscal BodyBudget Review Process

• Requires civil taxing units to file with the county fiscal body a statement of the proposed or estimated tax rate, tax levy and budget for the following budget year

• If the civil taxing unit is located in more than one county, the civil taxing unit must file the proposed rate, levy and budget with the county fiscal body where the greatest part of the civil taxing unit’s net assessed valuation is located

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Schools

• Schools are not civil taxing units

• Not required to file a proposed tax rate, levy and budget with the county fiscal body for non-binding review and recommendation

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Conservancy District, Solid Waste Management District or Fire

Protection District

• Not required to file a proposed tax rate, levy and budget with the county fiscal body for non-binding review and recommendation

• However, must submit their proposed tax rate, levy and budget to a city/town fiscal body or county fiscal body for final budget adoption

• Proposed tax rate, levy and budget must be submitted to the city, town or county fiscal body at least thirty (30) days before the fiscal body is required to hold the budget adoption hearing

• Deadline for submitting the proposed tax rate, levy and budget is October 2, 2009

• Failure to submit a proposed tax rate, levy and budget will result in the continuation of the most recent annual appropriations and annual tax levy for the following budget year

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Appointed or Unelected Board of Taxing Unit

• If proposed budget is more than the result of the AVGQ minus one (1) (AVGQ is 3.8% in 2010)

– Not required to follow the non-binding review and recommendation process

– However, must submit budget to a city/town fiscal body or county fiscal body (whichever is applicable) for final adoption

– Must submit proposed tax rate, levy and budget thirty (30) days before the fiscal body is required to adopt their budget

– Deadline for submitting the proposed tax rate, levy and budget is October 2, 2009

– Failure to submit a proposed tax rate, levy and budget will result in the continuation of the most recent annual appropriations and annual tax levy for the following budget year

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Civil Taxing Unit

• Must file their proposed tax rate, levy and budget with the county council for review and non-binding recommendation

• Must file at least forty-five (45) days before civil taxing unit fixes its tax rate, levy and adopts its budget

• Last date for civil taxing unit to file budget for non-binding review and recommendation is September 17, 2009 - Allen County Council is requesting all information by Sept. 2nd

• Failure to submit a proposed tax rate, levy and budget will result in the continuation of the most recent annual appropriations and annual tax levy for the following budget year

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Deadline for County Fiscal Body to Review and Make Recommendation

• County Fiscal Body must complete the following at least fifteen (15) days before the civil taxing unit fixes its tax rate, levy and adopts its budget:

(1) Review any proposed or estimated tax rate, levy or proposed budget filed by a civil taxing unit; and

(2) Issue a non-binding recommendation to a civil taxing unit regarding the civil taxing unit’s proposed or estimated tax rate or tax levy or proposed budget

• Last date for county fiscal body to complete its review and issue non-binding recommendation is October 17, 2009 - Allen County Council will be reviewing all tax unit budgets on September 9th and issuing their non-binding recommendation by September 23rd.

• Failure to complete the review and issue non-binding recommendations will result in the continuation of the most recent annual appropriations and annual tax levy for the following budget year

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County Fiscal Body Recommendation

Recommendation must include:

• A comparison of any increase in the civil taxing unit’s budget or tax levy to:

(1) the average increase in Indiana nonfarm personal income for the preceding six (6) calendar years and the average increase in nonfarm personal income for the county for the preceding six (6) calendar years; and

(2) increases in the budgets and tax levies of other civil taxing units in the county

• DLGF must provide each county fiscal body with the most recent available information concerning increases in Indiana nonfarm personal income and increases in county nonfarm personal income

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Budget Review Forms

• DLGF developed forms to assist units in posting their proposed budgets and levies and to assist county councils in reviewing the proposed budgets and levies

• Use of forms is voluntary

• Civil taxing units and county fiscal body can access these forms on the DLGF Web site at www.in.gov/dlgf/6800.htm

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• Karen Large, Budget Division Director

• Telephone: 317.232.3775

• Fax: 317.232.8779

• E-mail: klarge@dlgf.in.gov

• Web site: www.in.gov/dlgf• “Contact Us”: www.in.gov/dlgf/2338.htm.

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Contact the Department