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Dear Friend of Hamilton County: Happy Thanksgiving. While I want to write to you and offer a detailed discussion about what isbefore us for a vote next week, I don’t want to lose sight of the more important matters such as allthat we have to be thankful for. Among the many blessings we have shared is the fact that wehave been able to return to you and to all county residential property owners over $230 million inproperty taxes these past thirteen years. I hope to be able to continue providing that importantelement of tax relief to county property tax payers.I also thank you for your email about the county stadium tax fund. I share your concern about thefund and also your passion to preserve the property tax rollback.I recently received a copy of an electronic newsletter “Action Alert” printed and distributed by thegroup COAST about this issue. Regrettably COAST is churning a difficult issue into soundbitesand partisan politics at a time when the solutions require sound thinking, thoughtful deliberationand bipartisan cooperation. It also requires decisions that are grounded in facts – a concept thatis foreign to COAST.Our Board has neither eliminated the property tax rollback, nor have we proposed to do so. Whatdid happen is we received a report fromour  CountyAdministrator, Patrick Thompson, and our  Budget Director, Christian Sigmanabout the terrible condition of the fund along with a variety of options about how to deal with it. Personally, I do not find any of the options to be appealing.Since I was elected I have worked hard in applying every other available option to balance thefunds so that property taxpayers like you can still receive a tax break on property taxessubsidized by sales tax payers. While COAST tries to make it out that the problems before us are the result of Democrats on thecounty commission, the reality is that the diewas cast about this day over a decade ago when thethenCountyCommission [all Republicans] established the fund and its obligations based on sales tax calculations that have never come true. The votersof Hamilton Countysupporteda new sales taxby over 63% of the vote in March 1996 that was designed to support a whole programof new development, services and contractual obligations. The program was dependent upon thesales tax growing by a minimum of 3% every year . Taxes growing at that level would cover all obligations and permit a property tax reduction for residential property owners equal to 30% of thetaxes collected to be distributed each year for as long as the tax existed. The results?Ascope of work that is more expensive than the tax will permit because the cost of the overruns plus theCounty’sobligations under the Bengals lease,when coupled with a sales tax that is not living up to expectations,produces a deficit in the fund. All of this was set in motion and done by the threeRepublican Commissioners and their Republican county prosecutor/lawyer Joe Deters and his officeover a decade ago.When I ran for theCountyCommission in 2000 I ran againstone of those Republican commissioners. I was told every year since 2001 that the stadium fund was going to go into thered within a year or two. I have had to deal with the deficitin thestadium fund in eight of my nineyears as aCountyCommissioner. Each year we received several options including eliminating the rollback. Despite being pressed to eliminate the rollback for eight years I have declined to doso.As a result I have helped support over $230 Million in property tax reductions as your CountyCommissioner.For COAST to assert that Commissioner spending these past 13 years hascreated the problem is patently false. During my tenure,I have done everything I can to honor the promise to the voters and maintain the rollback while taking other action to keep costs in thatfund down.COAST attacks the use of outside counsel but it was outside counsel that I hired that introducednew cost control measures overseeing construction of the Reds ballpark that allowed us to build
 
that stadium on time and on budget,in stark contrast to the overruns at Paul Brown stadiumunder the watch of my predecessor commissioners and the prosecutor’s office. These same costcontrol measures and additional amendments to them,monitored by outside counsel,brought in the riverfront infrastructure elements of the ballpark construction under budget and ahead of schedule – again in stark contrast to the former CountyCommission andtheir use of the county prosecutor as their lawyers.Outside counsel has produced significant returns to county taxpayers. Since their retention, our outside lawyers have been directly involved in negotiating contracts; securing grants; anddefending litigation; that has netted or saved county taxpayers between $260 million and $277million. In other words, our expenditure of money on outside counsel has netted taxpayers abouta 2000% increase in dollars over what we have spent on their fees. I don’t know of any other investment of county dollars that has produced anywhere close to that rate of return.I also took substantial personal risk and exposure by bringing a taxpayer suit against the Bengalsin an effort to try to reform the lease agreement and get other financial concessionsto try toensure the stadium fund remained solvent. Rather than help me,the Republican Commissioners opposed me.(Republican Commissioner, Phil Heimlich, who was elected in 2002, did come onboard, but the court ultimately determined the statute of limitations expired before he loaned hissupport to the effort.)Rather than protect county taxpayers,the prosecutor’s office fought me and refused to pursue the litigation. Their opposition and refusals delayed the county’s pursuit of the litigation until after the statutes of limitation expired, essentially killing the litigation.Yet COAST writes to taxpayers that we should be entrusting all of these issues to theprosecutor’s office and that David Pepper and I have caused this fiscal crisis. COAST would alsohave us walk away from the Banks redevelopment project. Why would we waste the taxpayer paid for infrastructure improvements that are in ground and ready to support almost $800 millionof private money that will create jobs and improve our revenue base and our riverfront? Whywould we break existing contracts resulting in costly litigation? If we did the things COAST wantsus to do,we would be wasting tens of millions of taxpayer dollars each year, not the other wayaround.Our use of outside counsel has actually saved county taxpayers tens of millions of dollars more than what we actually spent.I haven'tyetmade up my mindabout what needs to be done.I do think that what we do should reflect the framework approved by the voters in 1996. In other words, the voters agreed tosubstitute a sales tax for property taxes in an amount of 30% of the sales taxes generated. Thesales taxes were supposed to cover the cost of building two stadiums; the public infrastructuresupporting them; and the infrastructure between them to allow for development to occur. Thesales taxes were also supposed to cover a contribution to Cincinnati Public Schools for dedicateddebt service funding for a percentage of the schools’ long term capital plan. The failure of thesales tax to grow as projected,coupled with the fiscal failures and legal failures by both the 1990sCountyCommission and county prosecutor’s civil legal staff has placed us squarely where we are today. But we must, I believe, try to come up with a solution that keeps the faith with theframework of the stadium tax deal which is sales taxes to replace property taxes and to cover thecost of all obligations.I am looking at all options. Many people would like for us to maintain the property tax reductionfor residential property owners by making additional cuts in county services. I don’t believe wecan do that without doing great harm to public safety and to our legal obligations.If it comes fromour general fund it will require massive cuts to the recently approved budget – a budget that was just balanced after laying off over 1000 county employees and reducing overall expenditures byover $62 million in two years.If we exempt our safety functions and make cuts only out of non-safety operations we will be unable to run the rest of the county. A pro rata reduction in other operations, for example, will result in a 42% reduction in funding for the county Auditor,
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