County of Linn Fiscal 2013 Budget

Public Hearing March 14, 2012

Budget Summary
Countywide levy rate: $6.11, no change from FY 12, no change in the additional rate paid by rural residents of $3.71
Impact to homeowner: approximately 4.5% or $13 increase on a home assessed at $100,000 due to state rollback change Property taxes levied of $57.9 million, an increase of $1.9 million or 3.4% from FY 12 Local Option Sales Tax projects budgeted at $5.3 million with $4.7 million for road construction and $0.6 million for conservation projects

Budget Summary (continued)

Wages for elected officials and deputies will increase by 2.00% plus $5,000 for Sheriff and Attorney, 2.25% for all others
Bargaining unit wages increase 2.25% per contract, management wages are budgeted to increase 2.30% Budget of $119.2 million, a decrease of $10.5 million due to completion of flood recovery projects General fund expenditure minimal decrease due to transfer of CSRU from county department to state department

Budget Initiatives
Countywide tax rate of $6.11 per thousand General fund uses not to exceed revenues

General fund ending balance of 25%

Wage increases funded for existing staff No increase in operations Funding for offers of $1.5 million

Budgeting For Outcomes (BFO)

Determine how much money is available Define priorities elected leaders determine what programs are important to constituents Allocate resources among high priority results Conduct analysis to decide what offers to accept Budget available dollars to the highest priorities Set measures of annual progress Check what actually happened Communicate performance results

Countywide Taxable Valuation Growth

7.0%
6.0% 5.0% 4.3% 4.0% 3.2% 2.1% 2.0% 1.5% 1.7% 5.9%

4.0%
3.0% 2.0% 1.0% 0.0%

3.9% 3.4%

FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13

Rural Taxable Valuation Growth

6.0% 4.0% 2.5% 2.0% 0.0% -2.0% -0.3% 3.1% 3.3% 3.5% 4.6% 3.5% 4.5% 4.9%

-4.0%
-4.4% -6.0% FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13

Residential Rollback
60% 51% 50% 49% 48% 46% 46% 44% 46% 47% 49% 51%

40%
30% 20% 10% 0%

FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13

Revenues by Source
Charges for Use of Money Miscellaneous Service 1% 1% Licenses & Permits 6% 1%

Intergovernmental 35%

Other Taxes 7%

Property Taxes 49%

Revenues by Source

Expenditures by Service Area

Government Services 4% Administration 12% Public Safety & Legal Services 21%

Roads & Transport. 11%

County Environment 6%

Mental Health 32%

Physical Health & Social Services 14%

Expenditures by Service Area

Expenditures by Fund
Secondary Rds. Other 5% 9% Rural Services 1% Capital Projects 1% Debt Service 1%

Mental Health 30%

General 53%

Taxable Values
Commercial 28% Industrial 4% Utilities 6%

Agricultural 3%

Residential 59%

Combined Tax Rate

Linn County $6.11 16% Miscellaneous $1.30 4%

Cedar Rapids Schools $15.16 40%

City of Cedar Rapids $15.22 40%

Fiscal Year 2012 Rates

Tax Rate Impact

Homeowners in cities will pay approximately 4.5% more than last year in county taxes, or $13 for a home assessed at $100,000
Increase in residential taxable value due to state rollback change from 48.5% in current year to 50.8% in FY 13 Commercial property will pay the same if assessed value remains the same. Average Cedar Rapids change will result in 3.0% increase in county taxes

Farms will pay 16.6% less in FY 13 than in current year due to change in rollback from 69.0% to 57.5%

Fund Balance General Fund

60% 50%

40%
30% 20% 10% 0% 26% 23% 25% 25%

16%

18%

FY 08

FY 09

FY 10

FY 11

FY 12

FY 13

Personnel Positions
1,000 900 800 700 600 500 400 300 200 100 824.53 820.93 788.81 816.10 834.13 789.69

FY 08

FY 09

FY 10

FY 11

FY 12

FY 13