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Home My WebLink About2022-09-26 1:30PM WORKSHOP SESSIONBRAZOS COUNTY B RYAN, T EXAS NOTICE OF MEETING AND AGENDA WORKSHOP SESSION BRAZOS COUNTY COMMISSIONERS COURT 2 1 vP 242 P. - 7 BRAZOS COUNTY COMMISSIONERS WILL MEET INAWORKSHOP SESSION AS FOLLOWS: MEETING DATE: September26, 2022 MEETING TIME: 1:30 PM MEETING PLACE: Brazos County Administration Building, 200 South Texas Avenue, Suite 106, Bryan, TX 1. Call to Order 2. Discussion of the Tax Code and 2022 Tax Rate 3. Adjourn The Brazos County Administration Building, 200 South Texas Avenue, Suite 106, Bryan, TX is wheelchair accessible. Handicap parking spaces are available. Any request for sign interpretive services must be made two working days before the meeting. To make arrangements, please call (979) 361-4102. Vol. 3 (0 Pg. / 7S— MINUTES SEPTEMBER 26, 2022 BRAZOS COUNTY COMMISSIONERS COURT WORKSHOP SESSION Call to Order A workshop session of the Commissioners' Court of Brazos County, Texas was held in the Brazos County Commissioners Courtroom in the Administration Building, 200 South Texas Avenue, in Bryan, Brazos County, Texas, beginning at 1:30 p.m. on Monday, September 26, 2022 with the following members of the Court present: Duane Peters, County Judge, Presiding; Steve Aldrich, Commissioner of Precinct 1; Russ Ford, Commissioner of Precinct 2; Nancy Berry, Commissioner of Precinct 3, Absent; Irma Cauley, Commissioner of Precinct 4; Karen McQueen, County Clerk. The attached sheets contain the names of the citizens and officials that were in attendance. 2. Discussion of the Tax Code and 2022 Tax Rate Judge Peters called the meeting to order and invited Tax Assessor/Collector Kristeen Roe to explain the newly found information regarding an extension on ratifying the tax rate. Ms. Roe explained that while the County typically operates under the September 30th deadline for ratifying the tax rate, due to delayed receipt of the certified appraisals, the deadline is extended until October 21, 2022. The Court sought clarification from Ms. Roe on the potential ramifications of continuing to delay the ratification date. Judge Peters began discussion on the proposed tax rate. He stated that the intention of the workshop is to work toward a compromise that is less than the 0.4835 proposed rate but higher than no new revenue rate. Commissioner Aldrich expressed concern over setting a rate that creates additional revenue for the County without disclosing the VOL 3 7 (p Pg. projects for which the revenue will be utilized. Judge Peters discussed many projects on the horizon and explained the need for the additional revenue. Commissioner Ford stated that he felt he was not given an opportunity to share his thoughts on the tax rate during the budget process. Further discussion ensued regarding the prioritization of budget requests during the FY2023 Budget preparation process. Judge Peters then steered the discussion toward compromising on an appropriate tax rate. He stated that he is interested in settling for less than the 0.4835 Proposed Tax Rate. Commissioner Cauley added that she feels it is time to do the work of the County and she spoke in favor of a compromise. Commissioner Aldrich stated that he would be comfortable with a 0.4435 tax rate, as it is neutral to homeowners, or a 0.4535 tax rate that would be neutral to the budget. Commissioner Ford shared that he would be most comfortable with a tax rate of 0.4435. Judge Peters stated that those rates do not take into account the projects that will need to be completed. The meeting was then adjourned at 2:35 p.m. 3. Adjourn EVOL 37 o pg. The foregoing minutes of the Commissioners Court Workshop Session held September 26, 2022 have been examined and are approved in open Court this the llth day of October 2022 in Bryan, Brazos County, Texas. Duane Peters County Judge mil �- rws Russ Ford Commissioner, Precinct 2 Irma auley Commissioner, Precin 4 Attest: Karen McQueen County Clerk N�- r Steve Aldrich Commissioner, Precinct 1 Nancy Berry Commissioner, Precinct 3 Pg 11 of 2, BRAZOS COUNTY COMMISSIONER'S COURT 'DAY OF 209a 1AMIWWOM90 Name (PLEASE PRINT) \ A btM Organization (PLEASE PRINT) .bMns�,ko(uA ,N(Y)M\ss-ow iQZ�L /& `cd I 11 E --�Z(ppg. 1 ? q Pg Z of ?-- BRAZOS COUNTY COMMISSIONER'S COURT DAY OF S , 20 �a- I a �0 � l�J�v Ksb,no Name (PLEASE PRINT) r. Y Gi k w.n V VIA. PftzLt5 *(LAD i �A cA 160�l Organization (PLEASE PRINT) C /' CS6 kVE U-.�AIAI a c:�-T - 5CC `jam2ct fpl Cb j�Np T�c�,s Val. 37� P�•. �gO BRAZOS COUNTY, TEXAS GENERAL FUND ESTINI ATED UNRESERVED FUND 'BALANCE For The Year Ending September 30, 2023 Fund Balance at October 1, 2022 $ 133,840,625 Reserved Balances: Nonspendable Fund Balances: For Prepaid Expenditures 1,758,630 For Inventories 1,494,063 Restricted Fund Balances: For Pre -Trail Bond Program 524,803 For Drug Court Programs 3,138 For Vital Statistics 59,897 For Title IV-E Programs 31,028 For Family Protection Services 80,900 For Revenue Replacement FY 20 6,419,821 For Revenue Replacement FY 21 .8,445,192 For Revenue Replacement FY 22 8,500,000 For Operations and Emergency 10,000,000 Unreserved, Unrestricted Fund Balance 10/01/2022 For The Year Ending September 30, 2023: Estimated Revenues Estimated Expenditures Estimated Unreserved and Unrestricted Fund Balance (September 30, 2023) Estimated revenues is based on budgeted revenues less budgeted uses of fund balance Estimated expenditures based on expending 95% of the budgeted expenditures. 3,252,694 34,064,779 $ 96,523,152 154,922,308 (193,747,408) $ 57,698,052 Vol. 3 7 (p pg, l �[. Brazos County, Texas Analysis of Possible Tax Rates M&O Rate Changed So Total Tax Rate Four Places after Decimal General Fund Revenue at Tax Year Appraised Value M&O Tax Rate MS Tax Rate Total Tax Rate 98% Collection Rate Adopted for 2021 $ 19,738,788,650 0.442257 0.051243 0.4935 $ 91,870,899 $ 91,870,899 Tax Year Appraised Value M&O Tax Rate I&S Tax Rate Total Tax Rate Total General Fund Revenue at 98% Collection Rate Increase in Revenue Over Tax Year 2021 NNR 2022 $ 22,879,121,718 $ 0.389314 $ 0.040097 0.429411 $ 94,421,025 $ 2,550,126 $ 22,879,121,718 0.393403 0.040097 0.433500 $ 95,337,940 $ 3,467,041 $ 22,879,121,718 0.403403 0.040097 0.443500 $ 97,580,094 $ 5,709,195 $ 22,879,121,718 0.413403 0.040097 0.453500 $ 99,822,248 $ 7,951,349 $ 22,879,121,718 0.423403 0.040097 0.463500 $ 102,064,402 $ 10,193,503 $ 22,879,121,718 0.433403 0.040097 0.473500 $ 104,306,556 $ 12,435,656 Proposed Rate $ 22,879,121,718 0.443403 0.04009i 0.4835U0 $ 106,548,710 $ 14,677,810. $ 22,879,121,718 0.453403 0.040097 0.493500 $ 108,790,864 $ 16,919,964 $ 22,879,121,718 0.463403 0.040097 0.503500 $ 111,033,017 $ 19,162,118 $ 22,879,121,718 0.473403 0.040097 0.513500 $ 113,275,171 $ 21,404,272 VAR $ 22,879,121,718 $ 0.478369 $ 0.040097 0.518466 $ 114,388,527 $ 22,517,628 NNR=No New Revenue Rate VAR=Voter Approval Rate % Increase in M&O rate 1.05% 3.62% 6.19% 8.76% 11.32 % 16.46% 19.03 % 21.60% 22.87% C» Tax Year 2022 Possible Tax Rates r > Avg Home 2021 2022 2022 with HS Current Proposed Annual Monthly Proposed Exemption County Taxes County Taxes Variance Variance County Tax Rate $0.4935 2021 Tax Rate ' $305,026 _$1,310 ($50)_ ($4)_- $0.4294 NNR _ _ _ -- ($37)_ -_-- - --- _ - ._ _ $305,026 _ --- - _- — $1,353 _ _j$7)__ -- - ($1) - - $- ------- - i $305!026 _$1,414 __- $54 $5 _ —___$0.4635 -----__$7 -- $0.4735 - $305,026 _ _ $1,475 _ $115 $10 _ . _$0.4835 Proposed $12_ $0.49.3.5 $305, 026 $1,536 $15_ $0.5035 � - i_$305,026 -------$176----___ : _ $1;566 _..... $207 --.--- ._,. $17 --- - $05135 ------ $305,026 $1,581 $222 $19 $0.5185 VAR t� Brazos County, Texas 170 Budget to Actual. Comparison - General Fund For the Years Presented FY 2&2:ias ii£; 9/26/2022 ` FY'2021 «* FY 2020 «* . « FY 2019 , FY 2Di8 Y Z017. FY 2616 FY 2915 - FY i614 a A dpEx edes 158753;354 3433;358 , 0 15' ,>$ EOY Expenditures Final $ 101,429,401 $ 101,109,527 . $ 116,118,714 . $ 98,642,234 $ 105,730,527 $: 95,946,001 $ 89,558,775 $ 87,950,850 ,8921w. $ 72,194,51 Remaining $ ,'57,363,953 $ 32,323 831 $ '24155;291 $ 27174;428 . $ i%461;522 $ °16,549,217 $' `13,232,217` $ 11,976;456 $ 4,7gfi What makes up the remaining: Salary &Benefits 11,510,883 7,226,446 5,378,846 3,847,703 - Vacant Positions, hard to find people to work General Fund Contingency 4,294,570 1,110,005 506,824 1,566,237 Road & Bridge Projects 1,440,647 4,104,455 6,032,902 7,011,417 - Unfinished projects that continue to the new year ARPA Revenue toss 14,865,013 - - - Indigent Health Care 5,793,499 5,734,687 4,677,332 4,001,290 Other: Dept. Support, Contract... 7,370,943 8,255,581 7,136,189 2,070,477 Transfers to other Funds 12,088,348 5,892,657 423,198 8 682,304` - Amount that: is not transferred to specific funds (ex - General Capital Projects) 57363;953. $""32;323,831' $ 24;15S,291 $ 21J?0,428 %age of Expenditures Unspent 36% 24% 17% 22% 13% 15% 13% 12% 12% %age of Expenditures Spent 64% 76% 83% 78% 87% 85% 87% 88% 88% Does * FY 2019 - Spring of 2020 is when COVID hit - Most of the County was operating remotely from home. ** FY 2010, FY 2021 and FY 2022 - COVID -'Courts slowly opened back up, IT related purchases on backorder, construction/renovation projects slow due to COVID, certain items hard to find, projects rolling year to year due t able to get them started Transfers from General Fund to Other Funds -Transfer will take place only if needed