RevenueandExpenditure

Estimatesfor aProposedCityof Brookhaven
November 2011

TableofContents
Introduction............................................................................................................................. 1
I. Revenues............................................................................................................................ 3
II. Expenditures.................................................................................................................... 17
AppendixA StudyAreaMap..............................................................................................32
AppendixB TownBrookhavenDevelopment....................................................................33
AppendixC MiscellaneousRevenues.................................................................................37
AppendixD UnincorporatedCountyRevenueFiguresandDataSources........................40
AppendixE HotelsintheStudyArea................................................................................42
AppendixF HOSTCalculationsandCountyCertificationLetter........................................43
AppendixG CDBGDataTables..........................................................................................50
AppendixH ParksData...................................................................................................... 55
AppendixI CapitalDataTables.........................................................................................57
1

Introduction
In }une of ʹͲͳͳǡ State Repiesentative Nike }acobs anu Citizens foi Noith BeKalbǡ IncǤ
ȋheieinaftei DzCͶNBdzȌ engageu the Cail vinson Institute of uoveinment to stuuy an aiea
within unincoipoiateu BeKalb County in oiuei to aiu theii consiueiation of the aieaǯs
possible incoipoiationǤ Biookhavenǡ oi the Dzstuuy aieaǡdz as it is iefeiieu to in this iepoitǡ is
compiiseu of ͳʹǤͲʹ squaie miles
ͳ
anu is situateu in noithwest BeKalb CountyǤ The stuuy
aiea is boiueieu on the west by the cities of Atlanta anu Sanuy Spiings along the Fulton anu
BeKalb County lineǡ on the noith by IǦʹͺͷ which is the southein boiuei of the City of
Bunwoouyǡ on the east by the City of Chamblee anu to the south by a poition of IǦͺͷǤ See
AppendixAforamapofthestudyareaǤ The aiea is home to 0glethoipe 0niveisityǡ a piivate
libeial aits univeisity founueu in ͳͺ͵ͷǡ which houses some of the public iecoius of the
foimei municipal coipoiation known as the village of Noith Atlanta which existeu fiom
ͳͻʹͶ to ͳͻ͸ͷ anu incluueu much of the teiiitoiy incluueu in the stuuy aieaǤ
ʹ

This iepoit pioviues estimates of ievenues anu expenuituies a potential City of
Biookhavenǡ if incoipoiateuǡ coulu anticipate in pioviuing ceitain municipal seivices foi a
single fiscal yeaiǤ The ievenue estimates aie piimaiily baseu upon actual ievenues
collecteu foi the unincoipoiateu aiea by BeKalb County in fiscal yeai ȋFYȌ ʹͲͳͲ as well as
piojections foi fianchise feesǡ the Bomesteau 0ption Sales Taxǡ anu the Community
Bevelopment Block uiantǤ Expenuituie estimates aie piimaiily baseu on costs foi seivices
in the cities of Bunwoouy anu }ohns CieekǤ Foi estimates ielateu to police costsǡ
expenuituies fiom the City of Smyina weie also useuǤ Foi an estimate on an aspiiational
level of paik maintenanceǡ expenuituies fiom the City of Roswell weie useuǤ Foi each city
that was useu to establish costs estimatesǡ CvI0u faculty examineu its buuget uocuments
anu conuucteu inteiviews with city staff to inquiie as to the piopei allocation of ceitain
costs anu to claiify figuies anu line items iepoiteu in theii buugetsǤ
The cities of }ohns Cieek anu Bunwoouy weie selecteu at the outset of the stuuy to
be useu as the piimaiy compaiisons foi expenuituie puiposesǤ Both cities aie similai in

ͳ
As ueteimineu by the Cail vinson Instituteǯs Bivision of Infoimation Technology anu 0utieach Seivices
thiough uIS mappingǤ

ʹ
See uaǤ Law ͳͻ͸͵ǡ pǤ ͵Ͷͷ͹Ǥ
2

size to the stuuy aiea anu both aie locateu in noithein metiopolitan AtlantaǤ In auuitionǡ
both cities aie newǢ Bunwoouy was incoipoiateu on Becembei ͳǡ ʹͲͲͺǡ anu }ohns Cieek on
Becembei ͳǡ ʹͲͲ͸Ǥ
͵
Each of these cities follows a piivatization mouel that aims to minimize
the numbei of fullǦtime staff employeu uiiectly by the city anu to contiact with outsiue
piivate sectoi pioviueis to pioviue seivicesǤ The fiscal yeais of ʹͲͲͻ anu ʹͲͳͲ weie useu
fiom each city to estimate costsǡ because they constituteu the best available uata uuiing the
time the stuuy was conuucteuǤ Foi most of that timeǡ the City of }ohns Cieek contiacteu
with one piivate sectoi contiactoi to pioviue the bulk of its seivicesǡ while Bunwoouy
contiacteu with thiee pioviueisǤ Both cities have moie iecently subuiviueu anu iebiu theii
seivice contiacts to multiple piivate sectoi pioviueisǤ It was assumeu that a new city
woulu follow a similai pattein of outsouicing city seivices to piivate contiactoisǤ An
impoitant point to note about cities that follow this type of mouel is that significant
poitions of capital costs that woulu be attiibutable to a cityǯs capital buuget aie boine by
the contiactoisǤ In othei woiusǡ costs that might otheiwise be attiibutable to a cityǯs capital
buuget aie being spent in opeiations as the contiactois aie iequiieu to use theii vehicles
anu othei capital equipment to peifoim the seiviceǤ
Estimates given in this iepoit aie baseu on tax levies anu seivice levels foi a city not
yet cieateuǢ anuǡ thusǡ they shoulu not be vieweu as ceitaintiesǤ While it is oui hope that
this iepoit assists with the public consiueiation of a potential municipal incoipoiationǡ it
shoulu not be constiueu to constitute a position eithei foi oi against the establishment of a
City of Biookhaven by the Cail vinson Institute of uoveinment ȋCvI0uȌǤ

3
See uaǤ Law ʹͲͲ͸ǡ pǤ ͵ͷͲ͵Ǣ uaǤ Law ʹͲͲͺǡ pǤ ͵ͷ͵͸.
3

I. Revenues
The ievenue estimates outlineu below incluue all majoi ievenue souices a city
incluuing the stuuy aiea woulu have collecteu hau it existeu in ʹͲͳͲ anu assesseu taxes anu
fees at iates similai to BeKalb County in that same yeaiǤ In calculating these estimatesǡ we
applieu metiics useu in piioi ieseaich that weie accepteu by stakeholueis in some of the
most iecent incoipoiation stuuiesǤ Thusǡ this iepoit uses similai ievenue estimation
methouologies as those pioviueu in both ueoigia State 0niveisityǯs ʹͲͲ͹ iepoitǡ DzTheFiscal
Impact on DeKalb County with Possible Incorporation of Dunwoody, Georgiadz anu the Cail
vinson Instituteǯs ʹͲͲͺ iepoitǡ “Revenue and Expenditure Analysis of a Proposed City of
Dunwoody” to the extent possibleǤ The methou foi ueteimining how much ievenue was
assigneu as coming fiom the stuuy aiea is uesciibeu in Table ͳǤ 0ne factoi woithy of note is
that the uata useu to geneiate ievenue estimations uiu not incluue the value of the iecent
DzTown Biookhavendz uevelopment on Peachtiee Roau in the stuuy aiea because the
piopeity is cuiiently owneu by the BeKalb Bevelopment AuthoiityǤ Thusǡ the uevelopment
was not counteu as pait of the commeicial base of the stuuy aiea in calculating the
commeicial iatio useu to estimate numeious ievenues oi in the estimation of piopeity
taxesǤ SeeAppendixBforfurtherexplanationǤ
Table1:StudyAreaRevenueEstimates
RevenueSource DataSource Amount
0ccupation Taxes
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́ͳǡͳ͵ͳǡͻ͵ͺ
Beveiage Excise Taxes
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́Ͷͻ͹ǡͶͷ͹
Peisonal Piopeity Taxes
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́Ͷ͵ͳǡͻͳ͹
BotelȀNotel Taxes
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́͵ͳ͹ǡͻ͸Ͷ
4

BotelȀNotel Taxes
ȋiestiicteu to touiismȌ
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́ʹͳͳǡ͹ͻ͸
Business License Ȃ Police
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́ʹͳ͸ǡͶ͸ͻ
Business LicenseǦBeveiages
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́ͳͷͻǡ͵Ͷ͸
Bank Shaies Taxes
Ratio of assesseu value of commeicial
piopeity in stuuy aiea to BeKalb
unincoipoiateu aiea ̈́͸ͷǡͳͷͷ
Intangible
Ratio of assesseu value of iesiuential Ƭ
commeicial piopeity in stuuy aiea to
unincoipoiateu aiea ̈́ͷ͹ǡͲͲͺ
Bevelopment Funu
Ratio of assesseu value of iesiuential Ƭ
commeicial piopeity in stuuy aiea to
unincoipoiateu aiea ̈́ͷʹʹǡͷͲͲ
Zoning anu vaiiance Fees
anu Peimits
Ratio of assesseu value of iesiuential Ƭ
commeicial piopeity in stuuy aiea to
unincoipoiateu aiea ̈́ͳͲǡͳͺ͹
Insuiance Piemiums
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ʹǡʹͷʹǡͳͲͳ
Fines Ƭ Foifeituies
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ͳǡͻ͸ͳǡ͸͸ͻ
Stoim Watei Funu
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ͳǡͶͷͷǡͺͻ͹
Notoi vehicles Taxes
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́͵Ͷ͸ǡͻͲͲ
Law Enfoicement Ǧ
Confiscateu Nonies Funu
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ʹͶͳǡͲ͵Ͷ
Paiking anu Rental
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ʹͺǡ͵Ͳʹ
Sale of Piinteu NateiialǦ
Police
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ʹ͹ǡ͵Ͷͺ
5

Bomesteau 0ption Sales
Taxes ȋiestiicteu to capitalȌ
Calculation puisuant to 0ǤCǤuǤAǤ Ț ͶͺǦͺǦ
ͳͲͶ ̈́ͷǡͲͲ͹ǡͳͻͶ
State uiantǦCommunity
Bevelopment Block uiant
Aveiage ievenue fiom ͳͻ ueoigia cities
population iange between ͵ͲǡͲͲͲǦ
ͻͶǡͲͲͲ fiom ʹͲͲͷǦʹͲͲͻ ̈́ʹͻͶǡ͸͵͸
Niscellaneous
This iepiesents a numbei of small
ievenue souicesǤ SeeAppendixC. ̈́ͳ͵ǡ͹Ͷ͵
Fianchise Fees Ǧ Cable
Ratio of population in stuuy aiea to
BeKalb unincoipoiateu aiea ̈́ͷͲ͵ǡͲͻͲ
Fianchise Fees Ǧ Electiic
Estimate fiom ueoigia Powei foi the
͵Ͳ͵ͳͻ zip coue applieu pei capita ̈́ʹǡͶͲ͸ǡ͹ʹͳ
Fianchise FeesǦ Natuial uas Aujusteu Estimate fiom Atlanta uas Light ̈́ʹͶͺǡͶͺ͵
Fianchise Fees Phone
Aveiage of pei capita ievenue fiom ʹͲͳͲ
ievenues ieceiveu by }ohns Cieek anu
Bunwoouy ̈́ͳͶͻǡͲͶͲ
Relies on FY ʹͲͳͲ uata unless otheiwise inuicateuǤSeeAppendixDforcountyrevenuedatadetail.
ʹͲͳͲ Real
Piopeity
Taxes
Nillage Rate
͵ǤͷͲ
Tax
Commissionei
ʹͲͳͲ Bigest ̈́ͷǡʹʹͻǡͻ͸͵
ʹͲͳͳ Real
Piopeity
Taxes
Nillage
Rate ͸Ǥ͵ͻ
Tax
Commissionei
Pieliminaiy
ʹͲͳͳ Bigest ̈́ͻǡͻʹ͹ǡͺͺͳ
ʹͲͳͲ Real
Piopeity
Taxes
Penalties
Ratio of
special
uistiict
piopeity
taxes to
oveiall
piopeity
taxes in stuuy
aiea applieu
against
penalties anu
inteiest paiu
on oveiall
taxes in stuuy
aiea ̈́ʹʹǡ͹͸ͳ
ʹͲͳͳ Real
Piopeity
Taxes
Penalties
Ratio of
special
uistiict
piopeity
taxes to
oveiall
piopeity
taxes in stuuy
aiea applieu
against
penalties anu
inteiest paiu
on oveiall
taxes in stuuy
aiea ̈́Ͷ͵ǡʹͲ͹
TotalRevenueEstimateǦ $23,810,619 $28,528,983
6

AǤ Nethouologies 0tilizing Ratios of Assesseu Real Piopeity value
A numbei of taxes cuiiently collecteu in the unincoipoiateu aiea of BeKalb County aie
geneiateu solely by commeicial activityǤ In oiuei to obtain estimates of how much ievenue
woulu be geneiateu by these taxesǡ a compaiison was maue between the assesseu value of
commeicial piopeity in the stuuy aiea anu the unincoipoiateu aiea of the countyǤ
Assuming that the iatio of commeicial ieal piopeity value is a pioxy foi commeicial
activityǡ this iatio was applieu against actual ʹͲͳͲ collections foi seveial ievenue souices
which aie uesciibeu belowǤ Actual county ievenues useu to tabulate the uiffeient ievenue
estimations weie pioviueu by BeKalb County ȋievenues collecteu thiough Becembei
ʹͲͳͲȌǤ Appiaiseu values foi the ieal piopeity in the stuuy aiea weie pioviueu by the
BeKalb Tax Commissioneiǡ anu the tax uigest values foi the countyǯs unincoipoiateu aiea
weie pioviueu by the ueoigia Bepaitment of RevenueǤ To ueteimine ievenue fiom taxes on
public utilitiesǡ the iatio of the assesseu value of utility piopeity in the stuuy aiea to the
assesseu value of utility piopeity in the unincoipoiateu aiea was useuǢ anuǡ foi heavy
equipment taxesǡ the same appioach was taken utilizing the iatio foi inuustiial piopeityǤ
Table ʹ illustiates the iatios of iesiuentialǡ commeicialǡ inuustiialǡ utility anu total assesseu
piopeity value of the stuuy aiea to the unincoipoiateu aiea in BeKalb CountyǤ
Table2:2010PropertyValuesinStudyAreaandUnincorporatedDeKalb
StudyArea Unincorporated
DeKalbCounty
PercentStudy
Areato
Unincorporated
Av Resiuential Piop ̈́ͳǡ͹ͶͲǡ͸ͺ͵ǡͻͲͲ ̈́ͳͳǡͺ͸Ͷǡͷ͵ͷǡ͹ͳʹ ͳͶǤ͸͹Ψ
Av Commeicial Piop ̈́ͷͺͻǡͻͻʹǡͻʹʹ ̈́Ͷǡ͹ͷ͵ǡͳͳͶǡ͸ͳ͹ ͳʹǤͶͳΨ
Av Com Ƭ Res ̈́ʹǡ͵͵Ͳǡ͸͹͸ǡͺʹʹ ̈́ͳ͸ǡ͸ͳ͹ǡ͸ͷͲǡ͵ʹͻ ͳͶǤͲ͵Ψ
Av Inuustiial Piop ̈́ͳ͵ǡͶͶͺǡͻͺͲ ̈́ͻ͸Ͳǡ͸ͳͶǡ͵͵ͳ ͳǤͶͲΨ
Av 0tility Piop ̈́Ͷ͵ͳǡ͸ͺͲ ̈́ʹͻ͹ǡͻͷͻǡʹͷͲ Ͳ ǤͳͶΨ
Total Assesseu value ̈́ʹǡ͵ͺͺǡͳ͵ͷǡʹͲʹ ̈́ͳ͹ǡ͵Ͷ͹ǡ͵ͺͺǡͶͺͺ ͳ͵Ǥ͹͹Ψ

7

0ccupation Taxes
0ccupation taxes aie levieu on peisons anu entities engageu in occupations oi tiaues foi
piofitǦmaking puiposesǤ BeKalb County levies an occupation tax in the unincoipoiateu
aieaǤ
Alcoholic Beveiage Excise Taxes
Alcoholic beveiage excise taxes aie collecteu on inuiviuual ietail sales of alcoholic
beveiagesǤ
Peisonal Piopeity Taxes
Peisonal piopeity taxes aie levieu on peisonal piopeity owneu by commeicial businessesǤ
BotelȀNotel Taxes
BotelȀmotel taxes aie collecteu baseu on a peicentage of the nightly ioom iate chaigeu by
hotels within the juiisuiction of a city oi county that levies the taxǤ BeKalb County levies a
tax of ͷΨ of the nightly ioom iateǤ Puisuant to state lawǡ howeveiǡ only the ievenue
geneiateu by a ͵Ψ tax may be spent foi geneial funu puiposesǢ the iemaining ievenue
must be spent on activities piomoting touiismǡ geneially by contiact with a nonǦpiofitǤ
Thusǡ some of the funus iuentifieu in the table aie iestiicteu to this puiposeǤ CͶNB veiifieu
the piesence of at least ͻ hotels in the stuuy aieaǤ ThesearelistedinAppendixEǤ
Alcoholic Beveiage Licenses
In oiuei to sell alcoholic beveiages in ueoigiaǡ a piopiietoi must have both a local anu state
license to sell eithei in packages oi by the uiinkǤ Local licenses aie ieneweu annually anu
each yeaiǯs ienewal is accompanieu by payment of a feeǤ
Business LicensesǦPolice
This line item iepiesents fees geneiateu by backgiounu checks that aie iequiieu to obtain
licenses foi vaiious locallyǦiegulateu activities ȋeǤgǤ alcoholic beveiage pouiing peimitsǡ
8

taxicab licensesǡ etcǤȌǤ Auueu to this figuie is the anticipateu peimit ievenue fiom auultǦ
oiienteu businessesǤ
Bank Shaies Taxes
Cities anu counties aie peimitteu to levy a tax on uepositoiy financial institutions having
offices locateu in theii iespective juiisuictionsǤ
Intangible Taxes
Intangible taxes ȋiecoiuing taxesȌ aie collecteu on piopeity that is solu at the time its ueeu
is iecoiueuǤ This numbei was obtaineu by applying the iatio of the assesseu value of
commeicial anu iesiuential piopeity in the stuuy aiea to the assesseu value of the
commeicial anu iesiuential piopeity in the unincoipoiateu special tax uistiict against the
amount of ievenue collecteu by the county in the unincoipoiateu aieaǤ
Bevelopment Funu
This amount iepiesents fees chaigeu foi peimits ielateu to uevelopment ȋeǤgǤǡ plumbingǡ
electiicalǡ BvACǡ anu builuing inspectionsȌǤ
Zoning anu vaiiance Fees anu Peimits
This figuie iepiesents fees chaigeu of applicants foi zoning changes anu vaiiancesǤ This
figuie was obtaineu by applying the iatio of assesseu value of commeicial anu iesiuential
piopeity in the stuuy aiea to the unincoipoiateu aiea against the ievenue geneiateu by
these activities in the unincoipoiateu aieaǤ
BǤ Nethouologies 0tilizing Ratios of Population of the Stuuy Aiea to the
0nincoipoiateu Aiea
A numbei of ievenue souices uepenu moie uiiectly upon the numbei of inuiviuuals
engaging in ceitain behaviois such as the puichase of insuianceǡ watching cable televisionǡ
owning a caiǡ anu committing tiaffic offensesǤ Foi these ievenue souicesǡ assumptions
weie maue that these behaviois aie faiily constant acioss the unincoipoiateu population
of BeKalb Countyǡ anu thus the iatio of the population of the stuuy aiea to the entiie
9

unincoipoiateu aiea was applieu to the actual ievenuesǤ Table ͵ gives the population
figuies foi the stuuy aiea anu unincoipoiateu BeKalb CountyǤ
Table3:2010PopulationFiguresforStudyAreaandUnincorporatedDeKalb
StudyArea Unincorporated
DeKalbCounty
PercentStudy
Areato
Unincorporated
Population Ͷͻǡͳͺͺ ͷ͸ʹǡ͹͵ͳ ͺǤ͹ͶΨ
Neuian Bouseholu
Income
̈́ͷ͸ǡʹ͵ͳ ̈́ͷͳǡͻͷ͹
Poveity Rate ͳʹǤʹΨ ͳͶǤͷΨ
Population figuies foi the stuuy aiea weie supplieu by the ueoigia ueneial Assembly 0ffice of Congiessional
anu Legislative ReappoitionmentǢ othei figuies foi populationsǡ meuian householu incomeǡ anu poveity iate
came fiom the ʹͲͳͲ Census anu the Ameiican Community Suiveyǡ ʹͲͲͷǦʹͲͲͻ estimates utilizing ʹͲͳͲ Blocks
anu ʹͲͲͲ Blockgioups that appioximateu the stuuy aiea foi ACS ͲͷǦͲͻ uataǤ
Insuiance Piemiums Tax
Insuiance piemiums taxes aie collecteu on policies wiitten foi both piopeity anu casualty
anu life insuiance policies puichaseu by those insuieu within the juiisuiction of a city oi
unincoipoiateu aieas of a countyǤ The figuie given above is baseu on the iatio of the
population of the stuuy aiea to the population of the unincoipoiateu aieaǤ
Fines anu Foifeituies
Tiaffic offenses anu ceitain misuemeanoi offenses may be aujuuicateu in county level
ȋiecoiueisȌ anu city level ȋmunicipalȌ couits anu fine ievenue fiom these offenses is
ietaineu by the local goveinment with juiisuictionǤ An assumption was maue that iates of
petty offenses of this natuie take place on a faiily consistent level acioss unincoipoiateu
BeKalbǡ anu the population iatio was applieu to ʹͲͳͲ actual ievenueǤ
Stoim Watei Fee
BeKalb County collects a stoim watei utility fee in oiuei to uefiay the costs associateu with
infiastiuctuie to hanule stoim watei iunoffǤ The fees imposeu aie uesigneu to be
piopoitionate to the amount of iunoff cieateu by impeivious suifacesǤ The ʹͲͳͲ iates
chaigeu by BeKalb County weie ̈́Ͷͺ pei single family iesiuential uwelling annuallyǤ
10

Nultiple uwelling units aie each chaigeu half of that iate annuallyǡ anu all othei impioveu
piopeities aie chaigeu at a iate of ̈́Ͷͺ pei ͵ǡͲͲͲ squaie feet of impeivious suifaceǤ As the
amount of impeivious suiface in the stuuy aiea is unknown at this time as well as the
actual collections fiom the stuuy aieaǡ the population iatio was useu heie as a iough
appioximation of uevelopment anuǡ consequentlyǡ ieflective of the amount of impeivious
suifaceǤ Because stoim watei utilities opeiate as an enteipiise funu anu because the fees
collecteu must be useu foi stoim watei utility puiposesǡ this figuie was also useu to
calculate expenuituiesǤ
Notoi vehicles
Notoi vehicles aie subject to an au valoiem tax levieu on theii assesseu valueǤ The figuie
above is ueiiveu by applying the population iatio anu assumes cai owneiship is consistent
acioss the unincoipoiateu aieaǤ
Law Enfoicement Ǧ Confiscateu Nonies Funu
This funu iepiesents ievenues ieceiveu fiom money confiscateu in uiug casesǤ An
assumption was maue that police seizuie of money fiom illegal uiug tiafficking woulu be
piopoitionate to populationǤ
Paiking anu Rental
This figuie is ueiiveu fiom miscellaneous ievenues collecteu in the unincoipoiateu aiea
fiom a vaiiety of minoi ievenue souices likes paiking anu iental fees that a city might
expect to similaily collect ovei timeǤ
Sale of Piinteu NateiialǦPolice
Police uepaitments aie able to chaige fees foi copies of police iepoitsǡ inciuent iepoitsǡ
motoi vehicle acciuent iepoits anu othei miscellaneous mateiialsǤ It is assumeu that theie
woulu be some uemanu foi the same types of uocuments fiom a municipalityǤ
CǤ Bomesteau 0ption Sales Tax ȋiestiicteu to capitalȌ
The Bomesteau 0ption Sales tax is a one cent countywiue sales tax oiiginally
enacteu to pioviue foi county piopeity tax iollback that is levieu on the sales of most
11

goousǤ It has been amenueu ovei time to allow up to twenty peicent of its pioceeus to be
spent on capital neeus anu to pioviue that newly incoipoiateu cities ieceive a poition of
the pioceeus fiom the countywiue levy to use foi theii capital neeusǤ A veiy specific
foimula founu in 0ǤCǤuǤAǤ Ț ͶͺǦͺǦͳͲͶ pioviues foi the calculation of the amount to be
uistiibuteu to a new municipality baseu on both the level of funus to be spent in a given
yeai on capital as ueteimineu by the county anu the ielative size of the iesiuential
homesteau ieal piopeity tax uigests of the applicable local goveinmentsǤ The intent behinu
the statutoiy changes that allow cities in BeKalb County to ieceive uistiibutions seems to
ieflect a uesiie to equalize the benefit of the tax iollback to municipal taxpayeis that pay
piopeity taxes to cities insteau of the county foi ceitain seivicesǤ Thusǡ the Dzequalization
paymentsdz maue to cities unuei the statute aie piopoitional to the size of the cityǯs
iesiuential homesteau uigestǤ
To aiiive at a moie accuiate appioximation of a yeaiǯs woith of B0ST uistiibutions
to a city compiiseu of the stuuy aieaǡ the aveiage was taken of two calculationsǤ Because
theie aie seveial vaiiables involveu in the B0ST foimula anu because sales tax ievenues
aie subject to vaiiations causeu by economic uptuins anu uowntuinsǡ oveiall pioceeus
fiom two tax yeais weie useu to calculate likely uistiibutions to a city compiiseu of the
stuuy aieaǤ The ʹͲͲͻ pioceeus of the B0ST tax weie appioximately ̈́ͺ͵ǡͲͲͲǡͲͲͲ anu the
ʹͲͳͲ pioceeus weie appioximately ̈́ͻͳǡͲͲͲǡͲͲͲǤ
Anothei vaiiant in the B0ST pioceeus calculation is the capital factoi set by the
countyǡ which ueteimines the amount of the oveiall pioceeus that can be spent by the
county on capital neeusǤ 0sing the most iecent B0ST ceitification fiom the BeKalb Tax
Commissionei to establish the total homesteau uigest foi the county anu each qualifieu
municipalityǡ a calculation of the ʹͲͲͻ B0ST pioceeus amount applieu against a capital
factoi of Ͳ ȋscenaiio ͳȌ was aveiageu with a calculation of ʹͲͳͲ pioceeus applieu against a
ʹͲΨ capital factoi ȋscenaiio ʹȌǤ The homesteau tax uigest foi the stuuy aiea was calculateu
baseu on tax infoimation pioviueu by the BeKalb Tax Commissioneiǯs 0fficeǤ CvI0u
calculateu the total amount of uistiibutions likely uue to all qualifieu municipalities to
ueteimine the total amount of equalization payments to ueuuct fiom the excess capital
pioceeus in scenaiio ʹǤ Appendix F contains these two separate calculations using the
12

spreadsheetutilizedbytheGeorgiaDepartmentofRevenueaswellasthemostrecentcounty
certificationletter.
It shoulu be noteu that uistiibutions aie maue fiom the pievious yeaiǯs tax
collectionsǡ so a new city woulu have to wait to begin collecting this uistiibutionǤ Piioi to
the issuance of the iepoitǡ but aftei the issuance by the county of its most iecent
ceitification lettei ȋiequiieu by 0ǤCǤuǤAǤ Ț ͶͺǦͺǦͳͲͶȌǡ the ueoigia Attoiney ueneial hau
instiucteu the ueoigia Bepaitment of Revenue to use the maintenance anu opeiations tax
uigest insteau of the bonu tax uigestǤ This accounts foi some of the uiffeiences between the
statements maue in the countyǯs ceitification lettei anu the figuies useu in the
calculationsǤ
Ͷ

BǤ Community Bevelopment Block uiant
Community Bevelopment Block uiants ȋCBBuȌ aie awaiueu by the feueial anu state
goveinments to local goveinments meeting ceitain ciiteiiaǤ To obtain an estimate foi what
a city compiiseu of the stuuy aiea might expect to ieceive fiom such giantsǡ five yeais of
awaius foi ͳͻ uiffeient ueoigia cities ianging in population fiom appioximately ͵ͲǡͲͲͲ to
ͻ͵ǡͲͲͲ weie aveiageu into a pei capita amountǡ aujusteu foi inflation anu applieu against
the population of the stuuy aieaǤ uiants foi the City of Albany weie not incluueu in the final
calculation because the giant amounts weie so laige in compaiison to the othei iecipients
that it appeaieu to be a statistical anomalyǤ It is also woithy of note that neithei Bunwoouy
noi }ohns Cieek has ieceiveu any CBBu funus since theii incoipoiationǤ Both the fact that
the cities aie new anu that they both have low poveity iates piobably contiibute to thisǤ
Because the poveity iate in the stuuy aiea is gieatei than that of these two compaiison
cities makes it moie likely that it coulu be a CBBu iecipient at some point in the futuieǤ
ͷ

ThedatausedforthesecalculationsisshowninAppendixG.

4
At the time of issuance of the iepoitǡ the ueoigia Bepaitment of Revenue was seeking claiification as to
whethei to use the entiie county homesteau tax uigest oi the total municipal homesteau tax uigest as the
piopei uenominatoi in the Dzstep ͵dz calculation applicable in instances when the capital pioceeus uo not
geneiate enough foi all the cities to be paiu an Dzequalization paymentǤdz Because the statute utilizes the teim
Dzmunicipalityǡdz the total maintenance anu opeiations homesteau tax uigest foi all municipalities anu the stuuy
aiea was useu as the uenominatoi in oui calculationsǤ 0sing the county total uigest in this scenaiio woulu
ieuuce the municipal uistiibutionsǤ
ͷ
Foi moie infoimation on CBBu ciiteiiaǡ seeǣ httpǣȀȀpoitalǤhuuǤgovȀhuupoitalȀB0BǫsicαȀpiogiam
officesȀcomm planningȀcommunityuevelopmentȀpiogiamsǤ
13

EǤ Fianchise Fees

Some ievenue souices aie unique to municipal coipoiations in ueoigiaǤ Fianchise
fees aie essentially iental compensation by a piivate utility company foi use of a cityǯs
public iightsǦofǦwayǤ Foi estimating the electiicǡ natuial gasǡ anu telephone fianchise feesǡ
the authois consulteu with the piivate iegulateu utilities foi assistance in estimating the
likely ievenuesǤ
Fianchise Fees Ǧ Cable
Feueial anu state law allows cities anu counties to entei into fianchise agieements with
cable companies to compensate the local goveinment foi theii use of the public iightsǦofǦ
wayǤ These fees aie usually ͷΨ of the ievenue ueiiveu fiom cable television seivicesǤ
Assuming cable television vieweiship is consistent acioss the unincoipoiateu aieaǡ the
iatio of the population of the stuuy aiea to the unincoipoiateu aiea applieu against the
actual cable fianchise fee ievenues iesults in the figuie aboveǤ
Fianchise Fees Ǧ Electiic
Fianchise fees foi electiic utilities aie the iesult of contiacts between municipal
coipoiations anu electiic utility pioviueis that occupy a cityǯs iightǦofǦwayǤ These
agieements typically pioviue that ͶΨ of the gioss sales of electiic powei within a cityǯs
limits less sales taxes anu fuel costs be paiu annually to the city to compensate the city foi
use anu occupancy of public piopeityǤ The sole electiic utility pioviuei in the stuuy aiea is
ueoigia PoweiǤ Puisuant to iecent iulings by the ueoigia Public Seivice Commissionǡ half
of the annual fianchise fee paiu by ueoigia Powei to municipal coipoiations is collecteu
fiom the iate base of all ueoigia Powei customeis statewiue ȋas a cost of uoing businessȌ
anu the othei half is collecteu as a fee solely on the electiic bills of customeis within the
municipality collecting the feeǤ Thusǡ collection of the electiic fianchise fee woulu iesult in
an inciease of less than ʹΨ in the electiic bills of city customeisǤ
ueoigia Poweiǯs account iecoius aie oiganizeu by zip coue anu so they weie unable to
pioviue an exact estimate of the anticipateu annual fianchise fee that woulu be collecteu
baseu on the gioss sales within the stuuy aieaǤ They weie able to pioviue an estimateǡ
14

howeveiǡ foi the ͵Ͳ͵ͳͻ zip coueǤ The ͵Ͳ͵ͳͻ zip coue contains the laigest poition of the
stuuy aieaǡ but also incluues poitions of the City of AtlantaǤ The southein poition of the
stuuy aiea also incluues poitions of seveial othei zip couesǤ
Thusǡ to achieve the estimateu figuie aboveǡ ueoigia Poweiǯs estimate foi the ͵Ͳ͵ͳͻ zip
coue of ̈́ͳǡͺͺͲǡͲͲͲ was uiviueu by the numbei of peisons iuentifieu as living in the ͵Ͳ͵ͳͻ
zip coue by the 0ǤSǤ Buieau of the Censusǡ ͵ͺǡͶʹ͵ǡ to obtain a pei capita amount that was
then applieu against the estimateu population of the stuuy aieaǤ
Fianchise Fee Ǧ Natuial uas
Atlanta uas Light is the only natuial gas uistiibution utility occupying public iightsǦofǦway
in the stuuy aieaǤ Fianchise fees paiu to municipal coipoiations aie paiu out of the iate
base of all AuL customeis as a cost of uoing businessǤ AuL pioviueu an estimateu fianchise
fee of ̈́ʹ͸ͲǡͶͷʹ baseu on iuentification of the numbei of customeis in a slightly laigei
stuuy aiea than the one incluueu in this stuuyǤ They pioviueu the estimate baseu on the
ʹͲͳͲǦʹͲͳͳ fianchise fee iate applieu against the annual amount of usage by those
customeis fiom Septembei ʹͲͲͻ thiough August ʹͲͳͲǤ
Because a new estimate foi the final stuuy aiea coulu not be obtaineu piioi to the
completion of the iepoitǡ CvI0u aujusteu uown the estimate pioviueu by AuLǤ The aiea
which CvI0u askeu AuL to use to calculate theii estimate containeu an auuitional ͳʹ͵ tax
paicels anu ͷ͹ͷ moie people than the final stuuy aieaǤ Even though all ͷ͹ͷ people
piobably uiu not iepiesent inuiviuual customeisǡ CvI0u aujusteu uown AuLǯs estimate as if
each peison iepiesenteu a customei in oiuei to assuie that the iesulting aujustment
iepiesenteu a moie conseivative ievenue estimateǤ
Fianchise Fees Ǧ Phone
An attempt was maue to obtain an estimate fiom ATƬT foi the anticipateu fianchise fee
fiom lanu line telephone seivice in the stuuy aieaǤ Foi a numbei of ieasons ielateu to the
iapiuly changing pace of the telephone inuustiyǡ they weie ieluctant to pioviue an
estimateǤ Since only lanuline telephone seivice iequiies occupancy of the municipal iightǦ
ofǦwayǡ movement away fiom lanuline seivice to inteinetǦbaseu anu cell telephony seivices
15

is making this a uiminishing ievenue souice foi municipal coipoiationsǤ Thusǡ this figuie
was obtaineu by aveiaging the pei capita ʹͲͳͲ telephone fianchise fee ievenue of the cities
of Bunwoouy anu }ohns Cieek anu applying against the population of the stuuy aieaǤ
Table4:CityandFiscalYearBudget Revenue PerCapita
}ohns Cieek Ǧ FY ͳͲ ̈́ʹͲͳǡͶͶͺ ʹǤ͸͵
Bunwoouy Ǧ FY ͳͲ ̈́ͳͷͺǡ͸Ͳͺ ͵ǤͶ͵
Aveiage Pei Capita Revenue ͵ǤͲ͵
StudyAreaRevenueEstimate $149,040

FǤ Real Piopeity Taxes
The figuies given heie iepiesent the amount of ieal piopeity taxes being paiu by
stuuy aiea iesiuents to the county foi the seivices being pioviueu thiough county special
seivice tax uistiictsǤ These special uistiict seivices incluue policeǡ ioaus maintenanceǡ paiks
anu iecieationǡ anu stoim watei systemsǤ
͸
In oiuei to allow foi compaiison of available
ievenues at existing levels of taxationǡ these figuies weie useuǤ It shoulu be noteu that
because statutoiy county homesteau exemptions anu the Bomesteau 0ption Sales Tax
cieuit must be applieu to the taxable value of iesiuential homesteau piopeity to ueteimine
the amount of ievenue geneiateu by application of a paiticulai millage iate in county
special uistiictsǡ this specific millage iate uoes not uiiectly equate to a municipal millage
iateǤ In othei woiusǡ the methou utilizeu heie uemonstiates the amount of piopeity tax
ievenue being geneiateu in the stuuy aiea foi the county that woulu become available to a
municipality that took ovei the piovision of those municipal seivices cuiiently being
pioviueu by the county if the amount of piopeity tax collections iemaineu constant but
was insteau collecteu by a cityǤ
ʹͲͳͲ
The millage iate foi the unincoipoiateu special tax uistiict in BeKalb County in ʹͲͳͲ was
͵Ǥͷ millsǤ The taxable assesseu value fiom the ʹͲͳͲ uigest foi the stuuy aiea geneiateu
̈́ͷǡʹʹͻǡͻ͸͵ in piopeity tax ievenue foi the unincoipoiateu special seivices tax uistiict
baseu on this millage iateǤ

͸
See uaǤ Law ͳͻͺʹǡ pǤ Ͷ͵ͻ͸ǡ anu BB ͸Ͳ͹ǡ effective Nay ͳͳǡ ʹͲͳͳǤ
16

ʹͲͳͳ
Recent statutoiy changes have iequiieu that police seivices be bioken apait fiom the othei
special seivices tax uistiict seivices anu billeu as a sepaiate line itemǤ
͹
The ʹͲͳͳ millage
iate foi the police seivices that weie pieviously incluueu in the special seivices tax uistiict
is ͷǤͻͶ mills anu the millage iate foi the iemaining unincoipoiateu special seivices is ǤͶͷ
millsǤ Togetheiǡ these two millage iates equal ͸Ǥ͵ͻ mills anu iepiesent seivices funueu
fiom the pievious unincoipoiateu special tax uistiictǤ The ʹͲͳͳ figuie is baseu on ʹͲͳͳ
taxable assesseu value figuiesǡ iuentification of homesteau exemptionsǡ value of the
homesteau exemption anu millage iates pioviueu by the Tax Commissioneiǡ as well as the
application of the B0ST tax cieuitǤ
ͺ
While most of the ievenues useu in the iepoit uiaw on
ʹͲͳͲ ievenuesǡ the changes in millage iateǡ uigestǡ anu law suggesteu a sepaiate calculation
of the ʹͲͳͳ potential ievenues be maueǤ It shoulu be noteu that the ʹͲͳͳ piopeity tax
uigest uata useu to estimate the amount of piopeity tax ievenues to be geneiateu on the
cuiient ͸Ǥ͵ͻ millage iate weie obtaineu fiom the Tax Commissionei in }uly of ʹͲͳͳ anu it
isǡ theiefoieǡ likely that it uoes not ieflect completeu tax appealsǤ
ͻ

Penalties
Foi each yeaiǯs ʹͲͳͲ anu ʹͲͳͳ ieal piopeity tax ievenueǡ the iatio of penalties anu inteiest
collecteu in the stuuy aiea against all taxes collecteu in the stuuy aiea was applieu against
the ʹͲͳͲ anu ʹͲͳͳ special uistiict ievenuesǡ iespectivelyǤ

7
See BB ͸Ͳ͹ǡ effective Nay ͳͳǡ ʹͲͳͳǤ

ͺ
The B0ST tax cieuit was calculateu baseu on a B0ST factoi of Ͷ͹Ǥ͵ΨǤ

ͻ
This calculation assumes full collection.
17

IIǤ Expenuituies

The expenuituie estimates below aie baseu piimaiily on expenuituies incuiieu by
compaiable goveinments to pioviue seivices similai to those contemplateu to be pioviueu
by a city compiiseu of the stuuy aieaǤ In calculating these estimatesǡ CvI0u fiist establisheu
two piimaiy compaiable goveinmentsǡ the cities of Bunwoouy anu }ohns CieekǤ These
cities weie selecteu baseu on seveial factoisǤ Both cities aie newǡ }ohns Cieek was officially
incoipoiateu in Becembei of ʹͲͲ͸ anu Bunwoouy in Becembei of ʹͲͲͺǤ Both cities aie
locateu in the noith metio Atlanta aiea anu aie close in population to the stuuy aieaǤ
Bunwoouyǡ like the stuuy aieaǡ is wholly containeu insiue the limits of BeKalb CountyǤ
Because the two main compaiison goveinments hau lowei poveity iates anuǡ theiefoieǡ
might not have compaiable ciime issuesǡ an auuitional compaiison cityǡ Smyinaǡ was auueu
foi puiposes of compaiing costs foi opeiating a police uepaitmentǤ Smyinaǯs populationǡ
poveity iate anu meuian householu income aie veiy similai to the stuuy aieaǡ anu its
location in the metio Atlanta aiea all makes it a goou city foi puiposes of compaiing police
seivicesǤ Piofile uata foi the stuuy aiea anu the compaiison cities is given below in Table ͷǤ
Table5:2010DemographicProfileofStudyAreaandPrimaryComparisonCities
StudyArea JohnsCreek Dunwoody
Population Ͷͻǡͳͺͺ ͹͸ǡ͹ʹͺ Ͷ͸ǡʹ͸͹
RaceǦWhite ͷͳǤͷΨ ͷͻǤͻΨ ͸ͶΨ
RaceǦBlack ͳͳǤͶΨ ͻΨ ͳʹǤ͵Ψ
RaceǦBispanic ͵ͲǤʹΨ ͷǤʹΨ ͳͲǤ͵Ψ
RaceǦ0thei ͹Ψ ʹͷǤͺΨ ͳ͵Ǥ͵Ψ
Neuian Income ̈́ͷ͸ǡʹ͵ͳ ̈́ͳͲͺǡʹ͹ͻ ̈́ͺ͵ǡͲͶ͸
Poveity Ψ ͳʹǤʹΨ ͵ǤʹΨ ͶǤ͸Ψ
Population figuies foi the stuuy aiea weie supplieu by the ueoigia ueneial Assembly 0ffice of Congiessional
anu Legislative ReappoitionmentǢ othei figuies foi populations anu meuian income anu poveity iate came
fiom the ʹͲͳͲ Census anu the Ameiican Community Suiveyǡ ʹͲͲͷǦʹͲͲͻ estimates utilizing ʹͲͳͲ Blocks anu
ʹͲͲͲ Blockgioups that appioximateu the stuuy aiea foi ACS ͲͷǦͲͻ uataǤ
18

Foi most of the cost estimates givenǡ the figuies weie ueiiveu by aveiaging the pei
capita costs of expenuituies maue by the two compaiison cities foi both the fiscal yeais of
ʹͲͲͻ anu ʹͲͳͲǤ
ͳͲ
In some instancesǡ it was not possible to allocate costs to one oi moie
uepaitments because each city hau enteieu into contiacts with piivate pioviueis wheie
costs foi vaiious seivices weie aggiegateu togetheiǤ To ueteimine how best to inteipiet
the buuget anu othei financial uocuments of each cityǡ faculty fiom CvI0u inteivieweu the
City Nanageis anu the Finance Biiectois of both Bunwoouy anu }ohns Cieek anu claiifieu
infoimation with the City Cleik of SmyinaǤ The explanation foi how each estimate was
ueiiveu is incluueu belowǤ The summaiy of the expenuituies is given in Table ͸ belowǤ It is
impoitant to note that }ohns Cieek utilizeu a sole piivate contiactoi uuiing the fiscal yeais
incluueu in the iepoitǤ The piivate contiactoi uiu not allocate its invoiceu costs to any
paiticulai uepaitment of the city anu thus city staff uiu its best to appioximate these
allocations in theii buuget anu othei financial uocumentsǤ
To ueteimine seivices on which to estimate expenuituiesǡ it was assumeu that a city
compiiseu of the stuuy aiea woulu pioviue the seivices cuiiently pioviueu to the
unincoipoiateu aiea via the unincoipoiateu special tax uistiictsǤ This incluues policeǡ
paiksǡ ioau maintenanceǡ anu stoim wateiǤ It was also assumeu that a new city woulu be
iesponsible foi planning anu zoningǢ but that fiie anu iescueǡ EǦͻǦͳǦͳǡ sanitationǡ anu othei
geneial countywiue seivices woulu continue to be pioviueu by the countyǤ
ͳͳ
This means
that new city iesiuents woulu continue to pay geneial county taxesǡ the fiie seivice uistiict
taxǡ assessments foi uiauy Bospitalǡ anu any existing unincoipoiateu oi countywiue
bonueu inuebteuness just as they aie nowǤ Boweveiǡ the unincoipoiateu special uistiict
taxes woulu be eliminateu anu ieplaceu by a municipal millage iateǤ
ͳʹ

ͳͲ
City of Bunwoouy FY ʹͲͳͲ annual opeiating anu capital buugetǡ useu FY ʹͲͲͻ amenueu buuget anu FY
ʹͲͳͲ appioveu buuget figuiesǤ }ohns Cieek FY ʹͲͳͳ Pioposeu Buugetǡ useu FY ʹͲͲͻ actual expenuituies anu
FY ʹͲͳͲ miuǦyeai ieviseu buuget figuiesǤ City of Smyina FY ʹͲͳͳ buugetǡ useu FY ʹͲͳͲ buuget figuiesǤ

ͳͳ
This woulu also incluue geneial county goveinment opeiationsǡ all health anu welfaie seivicesǡ all couit
anu juuicial seivices ȋexcept the county iecoiueiǯs couit Ǧ whose function woulu be supplanteu by a
municipal couit in a newly incoipoiateu cityȌǡ animal contiolǡ public libiaiiesǡ anu the seivices of the office of
the sheiiffǡ the tax commissioneiǡ anu the tax assessoiǤ
ͳʹ
The piovision of public school seivices anu taxes levieu to funu those seivices by the BeKalb Boaiu of
Euucation woulu be unaffecteu by municipal incoipoiationǤ
19

Table6:SummaryofExpenditureEstimates
City Council ̈́ʹͳͷǡͲͻ͵
City Nanagei ̈́ͶͲͺǡʹ͸Ͳ
ueneial 0peiationsȀAuministiative Seivices ̈́ʹǡͲ͵ͷǡ͵ͻͻ
Finance ̈́ͳǡͺͲͶǡʹͳ͸
Legal Bepaitment ̈́ʹͺͲǡ͵͹ʹ
City Cleik ̈́ͳͷͳǡͻͻͳ
Buman Resouices ̈́ͳ͵͹ǡ͹ʹ͸
Community Bevelopment ̈́ʹǡ͹Ͳͳǡͺͻ͹
Bebt Inteiest fiom TAN ̈́ͳͲͳǡ͵ʹ͹
Facility Leases ̈́ͷͻʹǡͷͻʹ
Facility Naintenance ̈́͵Ͷǡͻʹ͵
Nunicipal Couit ̈́ʹͻͷǡ͸ʹͲ
Paiks ȗ ̈́ͳǡ͵͹͸ǡͶͻʹ
Police ̈́ͷǡͷ͸ͺǡͲͺʹ
Public Woiks ̈́͵ǡ͸ͳͲǡͻ͹ͺ
Stoim Watei ̈́ͳǡͶͷͷǡͺͻ͹
Touiism ̈́ʹͳͳǡ͹ͻ͸
Contingency Funu ̈́͵ʹͺǡͷ͹͸
TotalOperatingCosts $21,311,237
Annual Capital foi Roaus Ƭ Biainage anu Paik Acquisition ̈́ʹǡͻͶͲǡ͵ʹ͵
Police Capital anu ueneial StaitǦ0pȗȗ ̈́ͺ͵ͳǡ͸ͺʹ
TotalAnnualExpenditures $25,083,242

DeficitBasedonRevenueEstimatesUsing2010PropertyTaxes Ǧ$1,272,623
SurplusBasedonRevenueEstimatesUsing2011PropertyTaxes*** +$3,445,741

ȗ CͶNB askeu foi an estimation of the costs associateu with a supeilative level of paiks maintenance seiviceǤ
This is uiscusseu in moie uetail in the paiks section belowǤ
ȗȗ This figuie iepiesents costs foi police vehicles anu police equipmentǡ as well as fuinituie anu financial
softwaie puichaseu foi geneial goveinment puiposes in BunwoouyǤ These costs aie amoitizeu ovei the
couise of five yeaisǤ Because police capital costs aie not incluueu elsewheieǡ these aie tieateu heie as an
ongoing annual capital expenseǢ see police capital anu geneial staitǦup belowǤ
ȗȗȗBaseu on ʹͲͳͳ Pieliminaiy Piopeity Tax Bigest BataǤ



20

City Council
At the instiuction of CͶNBǡ an assumption was maue that theie woulu be six council
membeis anu one mayoiǤ
CityandFiscalYearBudget Dept.Budget
ȋͳ Nayoiǡ ͸ Council Nembeis pei cityȌ
}ohns Cieek Ȃ FY Ͳͻ ̈́ͳͺͺǡͺͺͺ
}ohns Cieek Ȃ FY ͳͲ ̈́ʹ͹͹ǡ͸ͳ͹
Bunwoouy Ȃ FY Ͳͻ ̈́ͳͷ͵ǡʹͺ͵
Bunwoouy Ȃ FY ͳͲ ̈́ʹͶͲǡͷͺʹ
StudyAreaEstimate with ͳ Nayoiǡ ͸ Council Nembeis $215,093

City Nanagei
These costs weie ueteimineu by aveiaging the ʹͲͲͻ anu ʹͲͳͲ fiscal yeais of Bunwoouy
anu }ohns CieekǤ These buuget lines incluueu costs not just foi salaiies anu benefits but
also foi stuuies anu othei uiscietionaiy items typically paiu foi out of a city manageiǯs
buugetǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́͸ͺͳǡ͵ʹͳ ̈́ͺǤͺͺ
}ohns Cieek Ǧ FY ͳͲ ̈́ͳǡͲͻʹǡͶ͸͵ ̈́ͳͶǤʹͶ
Bunwoouy Ǧ FY Ͳͻ ̈́ʹ͵͹ǡͳ͵ͻ ̈́ͷǤͳ͵
Bunwoouy Ǧ FY ͳͲ ̈́ʹʹͻǡʹ͹ͺ ̈́ͶǤͻ͸
Aveiage Pei Capita Expenuituie ̈́ͺǤ͵Ͳ
StudyAreaExpenditureEstimate $408,260

ueneial 0peiationsȀAuministiative Seivices
This figuie iepiesents ongoing opeiational costsǡ incluuing infoimation technologyǤ These
figuies uo not incluue piopeity anu liability insuiance costs which aie incluueu unuei
FinanceǤ Foi }ohns Cieekǡ these figuies also incluue human iesouices costs which weie
biought inǦhouse uuiing fiscal yeai ʹͲͳͲǤ As pieviously mentioneuǡ }ohns Cieekǯs contiact
21

with the piivate sectoi pioviuei uiu not allocate costs to any paiticulai uepaitment of the
cityǤ So foi this figuie anu otheis in the iepoitǡ specific cost allocation is an appioximationǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͷǡͷʹͻǡʹͳͶ ̈́͹ʹǤͲ͸
}ohns Cieek Ǧ FY ͳͲ ̈́ͷǡͲ͹ͳǡͷ͹͵ ̈́͸͸ǤͳͲ
BunwoouyǦ FY Ͳͻ ̈́͹͸ͷǡ͹ͷͷ ̈́ͳ͸Ǥͷͷ
BunwoouyǦ FY ͳͲ ̈́ͶͻͻǡͲͲͲ ̈́ͳͲǤ͹ͻ
Aveiage Pei Capita Expenuituie ̈́ͶͳǤ͵ͺ
StudyAreaExpenditureEstimate $2,035,399

Finance
This figuie iepiesents all tiauitional finance functionsǣ accountingǡ puichasingǡ contiact
auministiationǡ iisk managementǡ accounting anu payiollǤ It also incluues piopeity anu
liability insuianceǤ Fiscal Yeai ʹͲͲͻ foi Bunwoouy was excluueu because costs coulu not
be cleaily allocateu to the uepaitmentǤ




Legal Seivices
This figuie ieflects the pei capita aveiage of two fiscal yeais fiom both }ohns Cieek anu
BunwoouyǤ Fees ielateu to ongoing litigation against an auult novelty business weie
ueuucteu fiom the }ohns Cieek expenuituiesǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́͵ͳ͵ǡͺͺͳ ̈́ͶǤͲͻ
}ohns Cieek Ǧ FY ͳͲ ̈́ͶʹͷǡͲͲͲ ̈́ͷǤͷͶ
Bunwoouy Ǧ FY Ͳͻ ̈́ʹͷͲǡͲͲͲ ̈́ͷǤͶͲ
Bunwoouy Ǧ FY ͳͲ ̈́͵ͷͻǡͲͲͲ ̈́͹Ǥ͹͸
Aveiage Pei Capita Expenuituie ̈́ͷǤ͹Ͳ
StudyAreaExpenditureEstimate $280,372

CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͳǡ͹͹ͳǡͶͻͷ ̈́ʹ͵ǤͲͻ
}ohns Cieek Ǧ FY ͳͲ ̈́ͳǡ͹͹ͷǡͶͲͳ ̈́ʹ͵ǤͳͶ
BunwoouyǦ FY ͳͲ ̈́ʹǡͻͷͳǡͻʹ͹ ̈́͸͵ǤͺͲ
Aveiage Pei Capita Expenuituie ̈́͵͸Ǥ͸ͺ
StudyAreaExpenditureEstimate $1,804,216
22

City Cleik
This figuie iepiesents two fiscal yeais fiom both cities aveiageu pei capita anu applieu to
the stuuy aiea populationǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͳ͵ͷǡͶͷͷ ̈́ͳǤ͹͹
}ohns Cieek Ǧ FY ͳͲ ̈́ͳͺͺǡͳͳͷ ̈́ʹǤͶͷ
Bunwoouy Ǧ FY Ͳͻ ̈́ʹͲͺǡ͸ͻͻ ̈́ͶǤͷͳ
Bunwoouy Ǧ FY ͳͲ ̈́ͳ͸ͺǡͷͷͶ ̈́͵Ǥ͸Ͷ
Aveiage Pei Capita Expenuituie ̈́͵ǤͲͻ
StudyAreaExpenditureEstimate $151,991

Buman Resouices
This figuie only incluues one buuget yeai foi each compaiison city because in fiscal yeai
ʹͲͲͻ human iesouices costs weie assigneu to geneial opeiations in }ohns Cieek anu to the
finance uepaitment in BunwoouyǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY ͳͲ ̈́ʹͶ͵ǡͳͺ͵ ̈́͵Ǥͳ͹
Bunwoouy Ǧ FY ͳͲ ̈́ͳͳʹǡͲͲͲ ̈́ʹǤͶʹ
Aveiage Pei Capita Expenuituie ̈́ʹǤͺͲ
StudyAreaExpenditureEstimate $137,726

Community Bevelopment
This figuie incluues costs foi planning anu zoningǡ builuing inspectionsǡ anu coue
enfoicementǤ It iepiesents an aveiage of two fiscal yeais foi both cities aveiageu pei capita
anu applieu to the stuuy aiea populationǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͷǡʹͺ͹ǡ͹ͷͶ ̈́͸ͺǤͻʹ
}ohns Cieek Ǧ FY ͳͲ ̈́Ͷǡͺʹ͹ǡ͹͵ʹ ̈́͸ʹǤͻʹ
Bunwoouy Ǧ FY Ͳͻ ̈́ͳǡͺͳ͵ǡͷͲͲ ̈́͵ͻǤʹͲ
Bunwoouy Ǧ FY ͳͲ ̈́ʹǡʹͷͳǡͷͲͲ ̈́ͶͺǤ͸͸
Aveiage Pei Capita Expenuituie ̈́ͷͶǤͻ͵
StudyAreaExpenditureEstimate $2,701,897

23

Bebt Inteiest fiom TAN
Tax Anticipation Notes aie essentially loans taken out anu iepaiu within the same calenuai
yeai to assist with cash flow given that expenuituies occui thioughout the yeai anu ceitain
tax ievenues aiiive only at given times of the yeaiǤ Bunwoouy manageu to avoiu taking out
a TAN by ieceiving fianchise fee payments fiom an electiic utility up fiontǡ anu }ohns Cieek
was able to avoiu utilizing much of the funus they weie authoiizeu to boiiowǤ In oiuei to
have some iuea of the likely costs associateu with inteiest on a TAN shoulu a new city neeu
to utilize oneǡ the costs below foi fiscal yeai ʹͲͲͻ weie taken fiom the miuǦyeai buuget
because the actual enu of yeai inteiest paiu was so lowǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͳ͹ͷǡͲͲͲ ̈́ʹǤʹͺ
}ohns Cieek Ǧ FY ͳͲ ̈́ͳͶͲǡ͹͸͹ ̈́ͳǤͺ͵
Aveiage Pei Capita Expenuituie ̈́ʹǤͲ͸
StudyAreaExpenditureEstimate $101,327

Facility Leases
Both }ohns Cieek anu Bunwoouy lease the space that houses theii city hall anu police
uepaitmentsǤ This figuie iepiesents an aveiage of ʹͲͳͲ fiscal yeai cost pei squaie foot foi
}ohns Cieek anu Bunwoouy applieu against the aveiage amount of squaie footage leaseu by
the two citiesǤ
CityandFiscalYearBudget LeasedSpaceSq.Ft. PerCapitaSq.Ft.
}ohns Cieek Ǧ FY ͳͲ ͷʹǡͲͲͲ Ǥ͸ͺ
Bunwoouy Ǧ FY ͳͲ ʹͷǡͲͲͲ ǤͷͶ
Aveiage Squaie Footage Ǥ͸ͳ
StudyAreaEstimateofSquareFootageNeeded 30,005

CityandFiscalYearBudget Dept.Budget PerSq.Ft.
}ohns Cieek Ǧ FY ͳͲ ̈́ͳǡͳ͵ͺǡ͵Ͷ͸ ̈́ʹͳǤͺͻ
Bunwoouy Ǧ FY ͳͲ ̈́ͶͶͲǡͲͲͲ ̈́ͳ͹Ǥ͸Ͳ
Aveiage Cost pei Squaie Foot ̈́ͳͻǤ͹ͷ
StudyAreaExpenditureEstimate $592,592

24

Facility Naintenance
Although the leases coveieu almost all maintenance costsǡ this figuie iepiesents
expenuituies maue by Bunwoouy in fiscal yeai ʹͲͳͲ to pioviue aii conuitioning uuiing
municipal couit anu city council meetings that weie helu aftei iegulai business houisǤ
These costs weie figuieu pei capita anu applieu to the population of the stuuy aieaǤ
Nunicipal Couit
This figuie iepiesents costs foi two fiscal yeais foi each city aveiageu pei capita anu
applieu to the stuuy aiea populationǤ
CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͶͳͻǡͲͳ͹ ̈́ͷǤͶ͸
}ohns Cieek Ǧ FY ͳͲ ̈́ͷͲͷǡͺͷͺ ̈́͸Ǥͷͻ
Bunwoouy Ǧ FY Ͳͻ ̈́ʹ͹ͳǡͻͶ͹ ̈́ͷǤͺͺ
Bunwoouy Ǧ FY ͳͲ ̈́ʹͺͳǡͻͺͳ ̈́͸ǤͲͻ
Aveiage Pei Capita Expenuituie ̈́͸ǤͲͳ
StudyAreaExpenditureEstimate $295,620

Paiks
In oiuei to calculate an expenuituie estimate foi paik maintenanceǡ CvI0u ueviateu fiom
the iepoit methouology employeu foi estimating othei expenuituiesǤ This was foi two
ieasonsǤ Fiistǡ utilizing the stuuy methouology to ueteimine paiks maintenance costs was
too uifficult because Bunwoouy uiu not take owneiship of the paiks in its city until fiscal
yeai ʹͲͳͲ aftei the passage of a geneial statute anu it was uifficult to ueteimine the actual
acieage of paiks that aie maintaineu by }ohns CieekǤ Seconuǡ CͶNB wanteu CvI0u to
investigate the costs that might be associateu with paiks maintenance in a city with a
supeib ieputation foi excellent seivice in paiks maintenanceǤ
BeKalb County pioviueu uetaileu infoimation iuentifying the costs associateu with
maintaining the paiks within the stuuy aiea anu estimateu the annual net cost to be
̈́ͶͺͲǡͳͶͲǤ SeeAppendixH. CͶNB inventoiieu all the paiksǡ iecieation centeisǡ anu pools in
the stuuy aiea anu the following chait lists the paiks anu theii amenitiesǣ
25

Table7:StudyAreaParkAmenities
Paik Acies FielusȀCouits Pools
Rec CenteisȀ
Picnic
shelteis
Playgiounu
Stiuctuies
Ashfoiu Paik ͵
ʹ tennis
ͳ basketball
ͳǦlgǤ iental ʹ
Blackbuin Paik ͶͻǤͷ
ʹ baseball
͵ soccei
ͳͺ lighteu tennis
ͳǦpicnic ͳ
Biiaiwoou Paik ͳͺ
ʹ lighteu tennis ͳ Ǧ͵ͻͲͲ
squaie foot
ͳǦͳͲǡͲͲͲ sqǤ
ftǤ
ͳǦpicnic
ͳ
Biookhaven Paik ͻ ͳ multiǦuse ͵Ǧpicnic ͳ
ueoigian Bills Paik ͹
ͳ multiǦuse
Φ basketball
ͳǦpicnic
ʹ
Lynwoou Paik ͳ͹
ʹ tennis
ʹ multiǦuse
ͳ Ǧʹ͹ͲͲ
squaie foot
ͳ iec centei
ʹǦpicnic

͵
Nuiphey Canulei
Paik ͳ͵ͷ
ͳʹ lighteu
baseball
ʹ lighteu
football
ʹ tennis
ͳǦͷʹͲͲ
squaie foot
ͳͶǦpicnic
ͶǦlgǤ iental


Ͷ
Skylanu Paik ͳͳ
ʹ tennis
ͳ multiǦuse
ͳ picnic
͵
Total ʹͶͻǤͷ

Because the City of Roswell has been iecognizeu on multiple occasions foi its paiks in
iecent yeais by the ueoigia Paiks anu Recieation Association
ͳ͵
anu because it is locateu
neai the stuuy aiea in noithein metio Atlantaǡ it was chosen as a compaiison foi the
puipose of ueteimining what level of costs might be associateu with maintaining a
similaily high seivice level foi the paiks in the stuuy aieaǤ
CityandFiscalYearBudget Dept.Budget Acres CostPerAcre
Roswell FY ͳͲ ̈́ͷǡͲͷͻǡͶ͵ʹ ͻͳ͹ ̈́ͷǡͷͳ͹
Roswell FY Ͳͻ ̈́ͷǡͳ͵ͻǡͻͶͷ ͻͳ͹ ̈́ͷǡ͸Ͳͷ
Aveiage Pei Acie Expenuituie ̈́ͷǡͷ͸ͳ
StudyAreaExpenditureEstimate ʹͶͻǤͷ $1,376,492

ͳ͵
See httpǣȀȀioswellǤpatchǤcomȀaiticlesȀioswellǦpaiksǦwinǦbestǦinǦstateǦawaiuǦagainǤ
26

The uiffeience between the BeKalb County estimate foi the cuiient level of maintenance
anu this aspiiational expenuituie is ̈́ͺͻ͸ǡ͵ͷʹǤ The aspiiational amount was useu in
calculating the total estimateu costs in Table ͸Ǥ Neithei of the compaiison cities maintains a
iobust iecieation piogiamǡ ielying insteau on nonǦpiofits to seive this functionǡ it was
assumeu a city compiiseu of the stuuy aiea woulu opeiate similailyǤ
Police
Police opeiational expenuituies foi the two most iecent fiscal yeais of }ohns Cieek anu
Bunwoouy anu the two most iecent fiscal yeais foi Smyina weie aveiageu pei capita anu
applieu to the population of the stuuy aieaǤ The most iecent fiscal yeais fiom Smyina weie
auueu foi the ieasons aiticulateu aboveǤ
2010DemographicProfileStudyAreaandSmyrna
StudyArea Smyrna
Population Ͷͻǡͳͺͺ ͷͳǡʹ͹ͳ
Neuian Income ̈́ͷ͸ǡʹ͵ͳ ̈́ͷͷǡͶ͸ͺ
Poveity Ψ ͳʹǤʹΨ ͳ͵Ǥ͹Ψ
Population figuies foi the stuuy aiea supplieu by the ueoigia ueneial Assembly 0ffice of Congiessional anu
Legislative ReappoitionmentǢ othei figuies foi populationsǡ meuian householu incomeǡ anu poveity iate fiom
the ʹͲͳͲ Census anu the Ameiican Community Suiveyǡ ʹͲͲͷǦʹͲͲͻ estimates utilizing ʹͲͳͲ Blocks anu ʹͲͲͲ
Blockgioups that appioximateu the stuuy aiea foi ACS ͲͷǦͲͻ uataǤ
Because costs weie not allocateu between iegulai police seivices anu costs of opeiating
Smyinaǯs jail in its FY ʹͲͲͻ buugetǡ figuies fiom its FY ʹͲͳͳ buuget weie useu in oiuei to
pioviue two yeais of costs foi SmyinaǤ No jail costs aie incluueu in this figuieǡ as it was
assumeu that a new city woulu not maintain its own jail anu that it woulu enjoy a similai
aiiangement with the BeKalb County Sheiiff as uoes BunwoouyǤ In Bunwoouyǡ a ͳͲΨ fine
auuǦon is collecteu on cases that go to municipal couit anu sent to the county to pay foi
housing neeus foi any municipal piisoneisǤ Nunicipal piisoneis woulu only be those
awaiting aujuuication oi seiving a sentence imposeu by the cityǯs municipal couitǤ It is
woithy of note that within these costsǡ }ohns Cieek maintains ͵ kǦͻ unitsǡ paiticipates in a
coopeiative inteigoveinmental SWAT teamǡ anu employs ͵ǦͶ people with foiensic
27

iesponsibilities anu an inteinal affaiis peisonǤ Bunwoouy contiibutes one peison to a
coopeiative inteigoveinmental SWAT teamǡ anu employs one fullǦtime naicotics peisonǤ
ͳͶ

CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́͹ǡͶͳʹǡ͸ͳ͹ ̈́ͻ͸Ǥ͸ͳ
}ohns Cieek Ǧ FY ͳͲ ̈́ͺǡͶʹʹǡ͸ͳʹ ̈́ͳͲͻǤ͹͹
Bunwoouy Ǧ FY Ͳͻ ̈́ͷǡͳͲͶǡ͹ͻͻ ̈́ͳͳͲǤ͵͵
Bunwoouy Ǧ FY ͳͲ ̈́ͶǡͻͲ͹ǡͻʹͷ ̈́ͳͲ͸ǤͲͺ
Smyina Ǧ FY ͳͲ ̈́͸ǡͷͶʹǡ͵ͷͻ ̈́ͳʹ͹Ǥ͸Ͳ
Smyina Ǧ FYͳͳ ̈́͸ǡ͸ͲͷǡͲͺͶ ̈́ͳʹͺǤͺ͵
Aveiage Pei Capita Expenuituie ̈́ͳͳ͵ǤʹͲ
StudyAreaExpenditureEstimate $5,568,082

Public Woiks
To estimate costs foi public woiksǡ which woulu piimaiily be ioau anu biiuge iepaii anu
maintenanceǡ we obtaineu the numbei of local ioau lane miles within the stuuy aiea anu
foi the cities of Bunwoouy anu }ohns Cieek fiom the Infoimation Technology anu 0utieach
Seivices Bivision of CvI0u thiough use of uIS mapping technologyǤ Fiscal yeai
expenuituies foi ʹͲͲͻ anu ʹͲͳͲ foi both cities weie calculateu pei lane mile
ͳͷ
anu then
aveiageuǤ That amount was multiplieu against the numbei of lane miles in the stuuy aieaǤ
}ohns Cieek figuies uemonstiate a much highei cost pei lane mile uue to a massive ioau
wiuening pioject that took place uuiing the fiscal yeais ievieweuǤ It also shoulu be noteu
that while costs associateu with stieet lights aie incluueu in Bunwoouyǯs expenuituiesǡ
ievenues fiom iesiuential stieet light assessments in the stuuy aiea weie not estimateuǤ
Thusǡ the aveiage pei lane mile opeiating costs below shoulu be iobust enough to covei
costs associateu with significant ioau impiovementsǤ


ͳͶ
BeKalb County maintains use of a police helicoptei anu othei specializeu iesouices that might only be
available to the city on a cost oi inteigoveinmental agieement basis upon incoipoiationǤ

ͳͷ
uB0T total lane mileageǡ ʹͲͲͻ foim ͶͻͻǤ ȋCity maintains all Dzcountydz ioausǤȌ
28

CityandFiscalYearBudget Dept.Budget LaneMiles CostperLaneMile
}ohns Cieek Ǧ FY Ͳͻ ̈́͸ǡͻͷͺǡ͹ͻ͹ ͵Ͳ͸ǤͶͳ ̈́ʹʹǡ͹ͳͳ
}ohns Cieek Ǧ FY ͳͲ ̈́͸ǡͷͶ͸ǡͷ͵ͺ ͵Ͳ͸ǤͶͳ ̈́ʹͳǡ͵͸ͷ
Bunwoouy Ǧ FY Ͳͻ ̈́ͳǡ͹ʹʹǡͻͻͻ ʹ͹ʹǤͺͲ ̈́͸ǡ͵ͳ͸
Bunwoouy Ǧ FY ͳͲ ̈́ʹǡ͸ͻ͵ǡͷ͹͸ ʹ͹ʹǤͺͲ ̈́ͻǡͺ͹Ͷ
Aveiage Cost Pei Lane Nile ̈́ͳͷǡͲ͸͹
Numbei of Lane Niles in stuuy aiea ʹ͵ͻǤ͸͹
StudyAreaExpenditureEstimate $3,610,978

Stoim Watei
Stoim watei utilities aie enteipiise funus uesigneu to be funueu by a fee stiuctuie that
appioximates theii costǤ Since the ievenue estimate geneiateu a laigei numbei than the
expense estimate calculateu belowǡ the laigei amount was useu in Table ͸ above to insuie
an oveiall conseivative appioach to estimating expenuituiesǤ Because piopeity owneis in
the stuuy aiea aie cuiiently paying the fee stiuctuie imposeu by BeKalb County anu
because Bunwoouy has maintaineu the same fee stiuctuie imposeu by BeKalb piioi to its
incoipoiationǡ Bunwoouy figuies aie shown below foi illustiative puiposesǤ
CityandFiscalYearBudget Dept.Budget PerCapita
Bunwoouy Ǧ FY Ͳͻ ̈́ͳǡͳͻͻǡͻͶͳ ̈́ʹͷǤͻͶ
Bunwoouy Ǧ FY ͳͲ ̈́ͳǡͳͻͻǡͻͶͳ ̈́ʹͷǤͻͶ
Aveiage Pei Capita Expenuituie ̈́ʹͷǤͻͶ
StudyAreaExpenditureEstimate $1,275,937

Touiism
Because a poition of the hotelȀmotel tax is ueuicateu to be spent on touiism by state lawǡ
many juiisuictions tenu to use that poition of the tax foi theii touiism buugetǤ Thusǡ the
estimateu ievenue figuie foi hotelȀmotel taxes iestiicteu to touiism has been useu as the
estimateu expenuituie amountǤ
Contingency Funu
These aie funus useu by cities to covei unfoieseen expenuituiesǤ Bunwoouy uiu not
maintain a contingency funu in its fiist full fiscal yeaiǤ

29

CityandFiscalYearBudget Dept.Budget PerCapita
}ohns Cieek Ǧ FY Ͳͻ ̈́ͺ͵͵ǡ͸ͻʹ ̈́ͳͲǤͺ͹
}ohns Cieek Ǧ FY ͳͲ ̈́ͺͲͲǡͺ͸͵ ̈́ͳͲǤͶͶ
Bunwoouy Ǧ FY Ͳͻ ̈́Ͳ ̈́Ͳ
Bunwoouy Ǧ FY ͳͲ ̈́ʹͷͲǡͲͲͲ ̈́ͷǤͶͲ
Aveiage Pei Capita Expenuituie ͸Ǥ͸ͺ
StudyAreaExpenditureEstimate $328,576

Annual Capital foi Roaus anu Biainage anu Paik Acquisition
These costs iepiesent the onǦgoing capital costs associateu with maintaining ioaus anu
accompanying uiainageǢ iǤeǤǡ lanuǡ equipmentǡ as well as iepaiis anu alteiations to fixeu
woiksǤ To ueteimine this figuieǡ capital expenuituies foi ioaus anu uiainage iepoiteu to
the ueoigia Bepaitment of Community Affaiis by ͳͻ cities ianging in population fiom
͵ͳǡͲͲͲ to ͻʹǡͲͲͲ foi ʹͲͲ͹ǡ ʹͲͲͺǡ anu ʹͲͲͻ weie aveiageu pei capitaǤ These numbeis weie
then aujusteu foi inflation to ʹͲͳͲ uollai valuesǡ anu the pei capita aveiage of those
numbeis was then applieu against the stuuy aieaǯs populationǤ See Appendix IǤ This figuie
excluues costs foi capital associateu with seivices that will continue to be maintaineu by
BeKalb County goveinment like libiaiies anu fiie stationsǡ as well as capital costs
associateu with city functions assumeu to be coveieu thiough opeiational costs by viitue of
contiacting with the piivate sectoiǤ Capital neeus foi police seivices weie also excluueu
fiom this numbei as they aie accounteu foi sepaiately as police capitalǤ
To the figuie foi annual capital was auueu the cost foi a newly incoipoiateu city to acquiie
the paiks fiom BeKalb County as ueteimineu by the numbei of acies anu the statutoiy
foimula set foith in 0ǤCǤuǤAǤ Ț ͵͸Ǧ͵ͳǦͳͳǤͳǡ which is ̈́ʹͶǡͻͷͲǤ This statute was passeu to
iesolve an impasse between Bunwoouy anu BeKalb Countyǡ ovei the costs of paik
acquisitionǡ anu by viitue of its woiuing woulu apply if the stuuy aiea weie incoipoiateuǤ
Even though this amount iepiesents only a oneǦtime expenseǡ it was auueu to the line foi
annual capital costs because annual capital costs foi paiks aie not incluueu elsewheieǤ
ͳ͸

ͳ͸
BCA uata uoes not segiegate lanu acquisition costs fiom othei paiksǦielateu capital costsǡ consequently
only the statutoiilyǦueiiveu paiks acquisition cost figuie was useuǤ
30

Police Capital anu ueneial StaitǦ0p
These costs iepiesent those associateu with equipping a city police uepaitment as well as
some geneial nonǦpolice specific cityǦwiue staitǦup costsǤ Nost of these iepiesent costs
associateu with beginning the opeiation of a police uepaitment uue to the laige amount of
equipment anu vehicles neeueu to pioviue police seivicesǤ Foi puiposes of calculating this
figuieǡ it was assumeuǡ baseu on the iecent expeiiences of }ohns Cieek anu Bunwoouyǡ that
leaseǦpuichase agieements woulu be useu to acquiie the neeueu vehicles anu equipment
puisuant to a fiveǦyeai lease at an inteiest iate of ʹǤͷΨǤ To aiiive at these costsǡ it was
assumeu that theie woulu be ͷ͵ police officeis in a stuuy aiea city uepaitmentǡ baseu on
the aveiage numbei of police officeis pei capita cuiiently employeu in the cities of }ohns
Cieekǡ Bunwoouyǡ anu Smyinaǡ one officei foi eveiy ͻʹͻ peopleǤ
Compaiison of Resiuent Population to Numbei of Police 0fficeis
}ohns Cieek Bunwoouy Smyina Stuuy Aiea
ʹͲͳͲ Population ͹͸͹ʹͺ Ͷ͸ʹ͸͹ ͷͳʹ͹ͳ Ͷͻͳͺͺ
NoǤ of Police 0fficeis ͸͵ Ͷ͸ ͻͳ
Resiuents pei 0fficei ͳʹͳͺ ͳͲͲ͸ ͷ͸͵

The total costs of equipping each Bunwoouy officei with a vehicleǡ computeiǡ fuinituieǡ
iauioǡ fiieaim anu othei basic equipment was ueteimineu pei capita anu applieu against
the numbei of officeis assumeu foi the stuuy aiea to aiiive at a total officei police capital
cost estimateǤ


Aveiage numbei of iesiuents pei officei ͻʹͻ
NoǤ of officeis assumeu foi stuuy aiea ͷ͵
CityandFiscalYearBudget Budget CostPerOfficer
Bunwoouy Ǧ FY Ͳͻ Police StaitǦup ̈́ʹǡ͸͹ͶǡͲͲͲ ̈́ͷͺǡͳ͵Ͳ
Numbei of 0fficeis Assumeu foi stuuy aiea Ǧͷ͵ x ̈́ͷͺǡͳ͵Ͳ pei officei
StudyAreaExpenditureEstimate $3,077,847
31

In auuition to capital expenuituies foi policeǡ a new city woulu likely incui some geneial
staitǦup costsǤ Bunwoouyǯs staitǦup costs incluueu expenuituies foi fuinituie anu
softwaieǤ Because }ohns Cieek staitǦup costs weie subsumeu in theii piivate venuei
contiactǡ while Bunwoouy chose to puichase staitǦup equipment foi its sole owneishipǡ
only Bunwoouy figuies weie useu to ueteimine geneial staitǦup costsǤ
CityandFiscalYearBudget Budget PerCapita
Bunwoouy Ǧ FY Ͳͻ NonǦpolice StaitǦup ̈́͹͹ͺǡͲͲͲ ͳ͸Ǥͺʹ
StudyAreaExpenditureEstimate $827,342

Police capital costs anu geneial staitǦup costs figuieu pei capita foi the stuuy aiea weie
auueu togethei anu assumeu to be financeu ovei a five yeai teim on similai teims to those
useu by Bunwoouy to finance these same expensesǤ


Police Capital StaitǦ0p Estimate $3,077,847
ueneial StaitǦ0p Cost Estimate $827,342
Total StaitǦup Cost Estimate $3,905,189
Amortizedover5yearsat2.5%interest $831,682
Appendix A
͵ʹ
33

Appenuix B
Town Biookhaven Bevelopment
Town Biookhaven is a mixeuǦuse pioject locateu on a ͷͶǦacie site on Peachtiee
Roau just south of 0glethoipe 0niveisityǤ The oiiginal mastei plan foi the pioject incluueu
a ietail centeiǡ thiee iesiuential builuingsǡ iestauiantsǡ anu signatuie specialty shopsǤ
Cuiientlyǡ Town Biookhaven incluues as commeicial tenants Costcoǡ Publixǡ Naishallsǡ anu
LA Fitnessǡ among otheisǤ Although oiiginally planneu as conuosǡ the completeu
iesiuential builuings incluue apaitments that aie available foi leaseǤ
In ʹͲͲͺ the Bevelopment Authoiity of BeKalb County appioveu a tenǦyeai
giauuateu tax abatement foi the piojectǤ The appioveu tax abatement iequiies the
uevelopeiǡ thiough its subsiuiaiyǡ to pay an incieasing peicentage of piopeity taxes that
woulu be oweu on the pioject foi each yeai ovei a tenǦyeai peiiouǤ In yeai elevenǡ the
company will pay ͳͲͲΨ of the taxes assesseu on the piopeity subject to the abatementǤ
The incieasing peicentages payable by the uevelopei aie set foith in payment in lieu of
taxes ȋPIL0TȌ agieements also appioveu in connection with the abatementǤ The specific
peicentages payable by the uevelopei aie uiscusseu in moie uetail belowǤ The tax
abatement stiuctuie appioveu foi the uevelopei is consistent with the thenǦexisting policy
of the Bevelopment Authoiity anu with othei uevelopment authoiities in ueoigiaǤ In
auuition to the tax abatementǡ the lanu use anu zoning uesignations iequiieu to suppoit the
oiiginal mastei plan foi the pioject weie appioveu by the BeKalb County Boaiu of
CommissioneisǤ
BackgroundofTaxAbatementTransactions
Piopeity tax abatements aie typically pioviueu in ueoigia using a bonuǦlease
tiansactionǤ 0nuei the tiansactionǯs stiuctuieǡ title to the piopeity subject to the tax
abatement is tiansfeiieu to a uevelopment authoiity that is exempt fiom taxationǤ The
piopeity is then leaseu to a piivate companyǤ Typical tax abatements last between five anu
ͳͷ yeaisǡ with ten yeais being most commonǤ In many localitiesǡ the leaseholu inteiest helu
by the piivate company is subject to taxationǡ often accoiuing to an incieasing peicentage
foimulaǤ Theie is no statutoiy guiuance on how such leaseholu inteiest shoulu be valueu
34

foi au valoiem tax puiposesǢ howeveiǡ the ueoigia Supieme Couit has helu that each
county may ueteimine the faii maiket value of the lease on a Dzieasonabledz basisǤ Typicallyǡ
the teims of the lease anu the methouology foi valuation of the leaseholu inteiest aie
negotiateu up fiont with the county tax assessoiǡ anu a PIL0T agieement is executeu
setting foith the valuation methouology anu the amountsǡ incluuing any incieasing
peicentagesǡ that the company will owe uuiing the teim of the tax abatement tiansactionǤ
The uevelopment authoiity issues bonus to acquiie the piopeity that is subject to
the abatementǡ anu the bonus aie secuieu by the lease payments fiom the piivate
companyǤ While actual financing can be the puipose of the bonusǡ geneially the sole
puipose of the bonuǦlease tiansaction is the tax abatementǤ In such casesǡ the piivate
company Dzbuysdz the bonusǡ anu thus the company is both the obligoi on the bonus thiough
the lease payments anu the holuei of the bonusǤ In most bonuǦlease tiansactions foi tax
abatement puiposesǡ the uocumentation pioviues that the payments unuei the lease can be
papei tiansactions in lieu of an actual tiansfei of funusǤ
TownBrookhavenTaxAbatementStructure
In 0ctobei ʹͲͲͺ the Bevelopment Authoiity appioveu the tax abatement foi Town
Biookhaven utilizing the bonuǦlease tiansaction uesciibeu aboveǤ
ͳ͹
As iequiieu by ueoigia
lawǡ the pioposeu bonus weie valiuateu in the Supeiioi Couit of BeKalb County puisuant
to an 0iuei anu Final }uugment enteieu on Becembei ʹͻǡ ʹͲͲͺǤ 0nuei the stiuctuie
appioveu anu valiuateuǡ the Bevelopment Authoiity will issue uiawǦuown bonus to acquiie
the pioject fiom the uevelopei as the pioject is uevelopeuǤ
ͳͺ
The pioject is then leaseu
fiom the Bevelopment Authoiity to the uevelopei thiough a lease agieementǤ The payment
of the bonus is secuieu by the payments maue by the uevelopei puisuant to the leaseǤ
The Town Biookhaven stiuctuie pioviues that the uevelopei Semblei Bell
Biookhavenǡ LLC will puichase the bonus that aie issueuǡ making the uevelopei both the

17
The bond-lease transaction approved for Town Brookhaven consists of five separate series of bonds. The five
series were validated in the same validation proceeding in an aggregate principal amount not to exceed
$244,000,000. Typically, the aggregate amount of the bonds will reflect the total amount of expected construction
and other development costs for a project.
18
For example, initial bonds would be issued to acquire the land, and as improvements are constructed, additional
bonds are issued to acquire those improvements.
35

bonuholuei anu the obligoi on the bonusǤ The uevelopeiǯs stiuctuie is consistent with the
typical bonuǦlease tax abatement tiansaction in that no tiueǡ oi actualǡ financing is
involveuǢ the sole puipose of the bonu issue is to pioviue the tax abatement by tiansfeiiing
owneiship of the pioject to the Bevelopment Authoiity foi the peiiou of the tax abatementǤ
The lease agieements incluue the option on the pait of the uevelopei to teiminate the
leases at any timeǡ at which point the piojectǯs owneiship woulu be tiansfeiieu back to the
companyǤ The teimination option is consistent with typical tax abatement bonuǦlease
stiuctuiesǤ
TownBrookhavenPILOTAgreements
In typical tax abatement bonuǦlease tiansactionsǡ the payments to be maue in lieu of
taxes ȋoften stateu as peicentages of taxes otheiwise payableȌ aie usually set foith in one
oi moie PIL0T agieements which aie usually negotiateu upǦfiont among the Bevelopment
Authoiityǡ the piivate uevelopeiǡ the county boaiu of tax assessois anu the county tax
commissioneiǤ A PIL0T agieement can be a sepaiate agieement oi incluueu as sepaiate
piovisions in one of the othei bonu uocumentsǡ such as the lease agieementǤ In the Town
Biookhaven stiuctuieǡ the PIL0T agieements
ͳͻ
aie pait of the lease agieement anu iequiie
that the uevelopei fileǡ not latei than Naich ͳǡ ʹͲͲͻ anu then Apiil ͳ of each yeai
theieafteiǡ with the Bevelopment Authoiityǡ the BeKalb County Boaiu of Assessois anu the
BeKalb County Tax Commissionei pioǦfoima piopeity tax ietuins containing uetaileu lists
of the items of piopeity compiising the pioject that is subject to the tax abatement anu
showing the cost anu uate of puichase of each itemǤ
The amounts that aie payable unuei the uevelopei PIL0T agieements aie calculateu
as peicentages of noimal taxes that woulu have been oweu baseu on the value of the items
of piopeity uesciibeu in the ietuinsǤ The applicable peicentages of noimal taxes useu to
calculate the uevelopeiǯs payments unuei the PIL0T agieement aie set foith in the
following scheuuleǣ

19
Since the bond structure technically consisted of five separate series of bonds, there are five separate, but
substantially identical, PILOT agreements – one for each series of bonds.
36

Tax Yeai Payment Peicentages
ͳ ͷǤͲΨ
ʹ ͳͶǤͷΨ
͵ ʹͶǤͲΨ
Ͷ ͵͵ǤͷΨ
ͷ Ͷ͵ǤͲΨ
͸ ͷʹǤͷΨ
͹ ͸ʹǤͲΨ
ͺ ͹ͳǤͷΨ
ͻ ͺͳǤͲΨ
ͳͲ ͻͲǤͷΨ
ͳͳ anu theieaftei ͳͲͲǤͲΨ

0nuei the PIL0T agieementsǡ at the time that tax bills aie sent to piopeity owneis
in the countyǡ the Tax Commissionei will senu to the uevelopei a bill oi invoice foi the
payments uueǤ If the uevelopei fails to make the payments iequiieu unuei the PIL0T
agieementsǡ the Tax Commissionei can assess penalties anu inteiest in amounts that woulu
be assesseu if the payments to be maue unuei the PIL0T agieements weie au valoiem
taxesǤ
Since the pioject was not locateu in a city at the time the PIL0T agieements weie
executeu anu no city is paity to themǡ it seems likely that no new municipality woulu be
bounu to themǤ Thusǡ shoulu a city be cieateu that incluues the Town Biookhaven
uevelopmentǡ theie woulu likely neeu to be some ueteimination of whethei the new city
wanteu to entei into a PIL0T agieement with the uevelopeiǤ

37

Appenuix C
Niscellaneous Revenues
The following table pioviues gieatei uetail foi the ievenue souices which
inuiviuually total less than ̈́ͳͲǡͲͲͲǤ
Revenue
Source
Methodology StudyArea
Estimate
DataSource
0tility Taxes
Ratio of assesseu value of utility
piopeity in stuuy aiea to
unincoipoiateu aiea ͳǡ͵ͳ͵
BeKalb Revenue Repoit by
Funu yeai thiough Becembei
ʹͲͳͲȋ0nincoipoiateuȌ
Beavy
Equipment
Taxes
Ratio of assesseu value of
inuustiial piopeity in stuuy
aiea to BeKalb unincoipoiateu
aiea ͵
BeKalb Revenue Repoit by
Funu yeai thiough Becembei
ʹͲͳͲ ȋ0nincoipoiateuȌ
Fingeipiinting
Fees
Ratio of population in stuuy
aiea to BeKalb unincoipoiateu
aiea ͳǡͶͺ͸
BeKalb Revenue Repoit by
Funu yeai thiough Becembei
ʹͲͳͲ ȋunincoipoiateuȌ
Copying Fees
Ratio of population in stuuy
aiea to entiie County ͸ǡ͵ͺ͸
BeKalb Revenue Repoit by
Funu yeai thiough Becembei
ʹͲͳͲ ȋgeneial funuȌ
Notoi vehicles Ȃ
Penalties
Ratio of penalties paiu foi
piopeity taxes to piopeity
taxes paiu in stuuy aiea times
total motoi vehicles taxes ͳǡͷͳͲ BeKalb Tax Commissionei
Qualifying Fees
͵Ψ of gioss annual
salaiyȀelecteu official ͵ǡͲͶͷ
Puisuant to 0ǤCǤuǤAǤ Ț ʹͳǦʹǦ
ͳ͵ͳ

Investment
Income
Ratio of Population in stuuy
aiea to unincoipoiateu aiea Ͳ
BeKalb Revenue Repoit by
Funu yeai thiough Becembei
ʹͲͳͲ ȋunincoipoiateuȌ
Total
Miscellaneous $13,743



38

0tility Taxes
Piopeity owneu by public utilities is assesseu by the state anu a local millage iate is applieu
to that assessmentǤ The iatio of the assesseu value of utilityǦowneu piopeity in the stuuy
aiea to the unincoipoiateu aiea was applieu against the assesseu value foi utility owneu
piopeity in the unincoipoiateu aieaǤ
Beavy Equipment Taxes
Taxes aie assesseu on ceitain heavy equipment typically useu in inuustiial enviionmentsǤ
An assumption was maue that the assesseu value of inuustiial piopeity seives as a pioxy
foi the piesence of such equipmentǤ The iatio of assesseu value of inuustiial piopeity to
the assesseu value of inuustiial piopeity in the unincoipoiateu aiea was applieu to the
ievenue geneiateu fiom heavy equipment taxes in the unincoipoiateu aieaǤ
Fingeipiinting Fees
This figuie iepiesents ievenue ueiiveu fiom fees chaigeu foi making fingeipiint sets foi
license applicants to those iequesting them foi piofessional license applications oi othei
ieasonsǤ The iatio of population of the stuuy aiea to the unincoipoiateu aiea was useu to
ueteimine this amountǤ
Copying Fees
uoveinments aie alloweu to chaige small fees pei page foi copies of uocumentsǤ It was
assumeu that a piopoitionate amount of iequests woulu be maue of a city compiiseu of the
stuuy aieaǤ Beieǡ the available uata foi copying fees iepiesenteu fees collecteu on a countyǦ
wiue basisǡ so the iatio of population of the stuuy aiea to the entiie county population was
useuǤ
Notoi vehicles Ȃ Penalties
This figuie was obtaineu by applying the iatio of penalties paiu foi ieal piopeity taxes to
ieal piopeity taxes paiu in the stuuy aiea times the anticipateu amount of motoi vehicle
39

taxesǤ An assumption was maue that the iatio of taxpayeis that incuiieu penalties foi
failuie to timely pay ieal piopeity taxes woulu be the same foi motoi vehicle taxesǤ
Qualifying Fees
State lawǡ 0ǤCǤuǤAǤ Ț ʹͳǦʹǦͳ͵ͳ pioviues that municipalities collect qualifying fees foi those
seeking electeu office at a iate of ͵Ψ of gioss annual salaiy foi the electeu office being
soughtǤ CͶNB askeu foi an assumption to be maue that this figuie be calculateu foi one
mayoi anu six council membeisǤ Thusǡ this figuie was obtaineu by aveiaging the salaiies of
the electeu officials in Bunwoouy anu }ohnǯs Cieek ȋeach of which have six council
membeis anu one mayoiȌ anu then multiplying that aveiageu amount by thiee peicentǤ
Investment Income
Noimally local goveinments aie able to ueiive some ievenue fiom inteiest obtaineu on
investments of funus typically maue foi limiteu peiious of timeǤ As theie was no ievenue
fiom such investments in the ʹͲͳͲ actual ievenue uata fiom BeKalb Countyǡ we uiu not
estimate a figuieǤ








40

Appenuix B
ʹͲͳͲ 0nincoipoiateu County Revenue Figuies anu Bata Souices
Revenue Souice 0nincoipoiateu County
Revenue Figuie
Bata Souice
0ccupation Taxes
ͻǡͳʹͳǡͳ͹ͷ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Beveiage Excise Taxes
ͶǡͲͲͺǡͷͳͶ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Peisonal Piopeity Taxes
͵ǡͶͺͲǡ͵ͻͷ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
BotelȀNotel TaxȀ
BotelȀNotel Tax ȋiestiicteuȌ
Ͷǡʹ͸͸ǡ͸Ͷ͸
BeKalb ʹͲͳͳ Buuget Book
Business License Ǧ Police
ͳǡ͹ͶͶǡ͵ͳͷ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Business License Ǧ Beveiages
ͳǡʹͺͶǡͲͳʹ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Bank Shaies Tax
ͷʹͷǡͲͳͻ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Intangible
ͶͲ͸ǡ͵ʹͺ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Bevelopment Funu
͵ǡ͹ʹͶǡͳ͸Ͷ BeKalb ʹͲͳͳ Buuget Book
Revenue fiom Peimit Fees
Zoning anu vaiiance Fees
anu Peimits
͹ʹǡ͸ͳʹ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Insuiance Piemiums
ʹͷǡ͹͸͹ǡ͹Ͷ͹ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Fines Ƭ Foifeituies
ʹʹǡͶͶͶǡ͹ʹʹ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ

41

Stoim Watei Funu
ͳ͸ǡ͸ͷ͹ǡͺͷͻ
BeKalb ʹͲͳͳ Buuget Book
Notoi vehicles
͵ǡͻ͸ͻǡͳͲ͸ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Law Enfoicement Ǧ
Confiscateu Nonies Funu
ʹǡ͹ͷ͹ǡͺʹͳ
BeKalb ʹͲͳͳ Buuget Book
Paiking anu Rental
͵ʹ͵ǡͺͳͻ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Sale of Piinteu NateiialǦ
Police
͵ͳʹǡͻͲ͹ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ
Fianchise Fees Ǧ Cable ͷǡ͹ͷ͸ǡͳͺͲ BeKalb Revenue Repoit by
Funu yeai thiough
Becembei ʹͲͳͲ














42

Appenuix E
Botels in the Stuuy Aiea
ͳ Bilton uaiuen Inn Atlanta Peiimetei Centei
ͳͷͲͳ Lake Beain Biiveǡ Atlantaǡ uA ͵Ͳ͵ͳͻ
ʹ Wingate by Wynuham
ʹͻʹͲ Claiimont Roauǡ Atlantaǡ uA ͵Ͳ͵ʹͻ
͵ Niciotel Inn anu Suites AtlantaȀBuckheau Aiea
ͳͺͶͲ Coipoiate Boulevaiuǡ Atlantaǡ uA ͵Ͳ͵ʹͻ
Ͷ Reu Roof Inn
ͳͻ͸Ͳ NǤ Biuiu Bills Roauǡ Atlantaǡ uA ͵Ͳ͵ʹͻ
ͷ Bampton Inn Biuiu Bills
ͳͻ͹ͷ Noith Biuiu Bills Roauǡ Atlantaǡ uA ͵Ͳ͵ʹͻ
͸ Boubletiee Botel Atlanta Noith Biuiu Bills Emoiy Aiea
ʹͲ͸ͳ Noith Biuiu Bills Roauǡ Atlantaǡ uA ͵Ͳ͵ʹͻ
͹ Resiuence Inn Atlanta BuckheauȀLenox Paik
ʹʹʹͲ Lake Boulevaiuǡ Atlantaǡ uA ͵Ͳ͵ͳͻ
ͺ Extenueu Stay Beluxe Atlanta Ǧ Lenox
͵ͻ͸͹ Peachtiee Roauǡ Atlantaǡ uA ͵Ͳ͵ͳͻ
ͻ Boliuay Inn Full Seivices
Ͷ͵ͺ͸ Chamblee Bunwoouy Roauǡ Atlantaǡ uA ͵Ͳ͵Ͷͳ



43

Appenuix F
B0ST Calculations anu County Ceitification Lettei


















Example from 48-8-104
(2) For illustration purposes, a hypothetical example of the (3) In the event the total amount payable in a calendar year to all existing municipalities
calculation of the equalization amount is provided below. Calculated using DeKalb/Study Area as certified by the county pursuant to subparagraph (d)(2)(B) of this Code section plus
Example Example data Calculation the total equalization amount payable to all qualified municipalities in the special district
First, calculate the exceeds the capital outlay proceeds calculated based on a maximum capital factor of 0.200,
homestead factor in the commissioner shall pay to the governing authority of each qualified municipality a share
accordance with division of such proceeds calculated as follows:
(c)(2)(B)(i) of this Code Amount from county certification letter (A) above plus Equalization amount (J) from left 3,814,328.47 $
section as follows: Does this amount exceed Capital outlay proceeds (A) below? YES
(A) Capital factor 0.150 0.150 - If yes, continue calculation below. If no, go to (5) below
certified by county as
required by subsection (d) (A) Determine the capital outlay proceeds based on a maximum capital factor of 0.200;
of this Code section Capital outlay proceeds = Capital factor (A) times Net Sales & Use tax (B) from left 16,600,000.00 $
(B) Net amount of sales and $50 million 50,000,000.00 $ 83,000,000.00 $ (B) Subtract the amount certified by the county as payable to existing municipalities pursuant
use tax collected in the to subparagraph (d)(2)(B) of this Code section;
special district pursuant Amount from county certification letter: $0.00
to this article for the (C) The remaining amount equals the portion of the capital outlay proceeds that may be used
previous calendar year by the commissioner to pay equalization amounts to qualified municipalities.
(C) Taxes levied for county $100 million 100,000,000.00 $ 154,329,606.97 $ Total: 16,600,000.00 $
purposes on only that The commissioner shall calculate each qualified municipality's share of such remaining amount
portion of the county tax by dividing the net homestead digest for each qualified municipality by the total homestead
digest that represents net digest for all municipalities.
assessments on qualified Net Homestead Digest for municipality: 1,291,864,316 $
homestead property after Total Homestead Digest for all municipalities: 4,198,280,316
all other homestead Divide Net Homestead Digest by Total Homestead Digest: 31%
exemptions have been applied
(D) Calculation of 0.425 0.425 0.538 Total (C) above times calculated percentage above 5,108,031.39 $
homestead factor using
figures above =
[(1-0.150)($50 (4) In the event the incorporated county millage rate for a qualified municipality is greater than
million/$100 million)] the unincorporated county millage rate, no payment shall be due from the governing authority
Next, calculate the 15.0 mills of the qualified municipality to the governing authority of the county.
equalization amount in
accordance with paragraph (1)
of this subsection as follows: (5) In the event the amount of capital outlay proceeds exceeds the sum of the equalization
(E) Unincorporated county 15.0 mills 15.00 19.40 mills amounts due all qualified municipalities plus the total amount certified under subparagraph (d)(2)(B)
millage rate of this Code section as due all existing municipalities, the commissioner shall distribute to each
(F)Minus the incorporated Difference: (10.0 mills) (10.00) (13.91) mills qualified municipality a portion of such excess equal to the net homestead digest for such
county millage rate for municipality divided by the total homestead digest.
qualified municipality "Y" Capital outlay proceeds = Capital factor (A) times Net Sales & Use tax (B) from left - $
Difference: = 5.0 mills 5.00 5.49 mills Amount from county certification letter (A) above plus Equalization amount (J) from left 10,928,408.00 $
(G) Times homestead factor x .425 0.425 x 0.538 Does amount of Capital outlay proceeds exceed amount from (3) above? NO
(calculated above) If yes, continue calculation below. If no, go back to (3) above
(H) Equals the equalization = 2.125 2.125 2.953 mills
millage: Amount of excess = Capital outlay proceeds minus amount from (3) above (10,928,408.00) $
(I) Times net homestead $200 million 200,000,000.00 $ 1,291,864,316 $
digest for qualified Net Homestead Digest for municipality from Certification letter: 1,291,864,316.00 $
municipality "Y" Total Homestead Digest for county: 9,051,268,724.00 $
(J) Equals the equalization $425,000 $425,000.00 3,814,328.47 $ Divide Net Homestead Digest by Total Homestead Digest: 14%
amount payable to
municipality "Y" Total (C) above times calculated percentage above (1,559,783.58) $
Georgia Department of Revenue
Local Government Services Division
Data compiled by: J.Ussery
1 of 1
Scenario 1
44
Example from 48-8-104
(2) For illustration purposes, a hypothetical example of the (3) In the event the total amount payable in a calendar year to all existing municipalities
calculation of the equalization amount is provided below. Calculated using DeKalb/Study Area as certified by the county pursuant to subparagraph (d)(2)(B) of this Code section plus
Example Example data Calculation the total equalization amount payable to all qualified municipalities in the special district
First, calculate the exceeds the capital outlay proceeds calculated based on a maximum capital factor of 0.200,
homestead factor in the commissioner shall pay to the governing authority of each qualified municipality a share
accordance with division of such proceeds calculated as follows:
(c)(2)(B)(i) of this Code Amount from county certification letter (A) above plus Equalization amount (J) from left 3,902,927.31 $
section as follows: Does this amount exceed Capital outlay proceeds (A) below? NO
(A) Capital factor 0.150 0.150 0.200 If yes, continue calculation below. If no, go to (5) below
certified by county as
required by subsection (d) (A) Determine the capital outlay proceeds based on a maximum capital factor of 0.200;
of this Code section Capital outlay proceeds = Capital factor (A) times Net Sales & Use tax (B) from left 18,241,559.40 $
(B) Net amount of sales and $50 million 50,000,000.00 $ 91,207,797.00 $ (B) Subtract the amount certified by the county as payable to existing municipalities pursuant
use tax collected in the to subparagraph (d)(2)(B) of this Code section;
special district pursuant Amount from county certification letter: $0.00
to this article for the (C) The remaining amount equals the portion of the capital outlay proceeds that may be used
previous calendar year by the commissioner to pay equalization amounts to qualified municipalities.
(C) Taxes levied for county $100 million 100,000,000.00 $ 154,329,606.97 $ Total: 18,241,559.40 $
purposes on only that The commissioner shall calculate each qualified municipality's share of such remaining amount
portion of the county tax by dividing the net homestead digest for each qualified municipality by the total homestead
digest that represents net digest for all municipalities.
assessments on qualified Net Homestead Digest for municipality: 1,291,864,316 $
homestead property after Total Homestead Digest for all municipalities: 4,198,280,316
all other homestead Divide Net Homestead Digest by Total Homestead Digest: 31%
exemptions have been applied
(D) Calculation of 0.425 0.425 0.473 Total (C) above times calculated percentage above 5,613,160.12 $
homestead factor using
figures above =
[(1-0.150)($50 (4) In the event the incorporated county millage rate for a qualified municipality is greater than
million/$100 million)] the unincorporated county millage rate, no payment shall be due from the governing authority
Next, calculate the 15.0 mills of the qualified municipality to the governing authority of the county.
equalization amount in
accordance with paragraph (1)
of this subsection as follows: (5) In the event the amount of capital outlay proceeds exceeds the sum of the equalization
(E) Unincorporated county 15.0 mills 15.00 19.40 mills amounts due all qualified municipalities plus the total amount certified under subparagraph (d)(2)(B)
millage rate of this Code section as due all existing municipalities, the commissioner shall distribute to each
(F)Minus the incorporated Difference: (10.0 mills) (10.00) (13.01) mills qualified municipality a portion of such excess equal to the net homestead digest for such
county millage rate for municipality divided by the total homestead digest.
qualified municipality "Y" Capital outlay proceeds = Capital factor (A) times Net Sales & Use tax (B) from left 18,241,559.40 $
Difference: = 5.0 mills 5.00 6.39 mills Amount from county certification letter (A) above plus Equalization amount (J) from left 11,211,166.00 $
(G) Times homestead factor x .425 0.425 x 0.473 Does amount of Capital outlay proceeds exceed amount from (3) above? YES
(calculated above) If yes, continue calculation below. If no, go back to (3) above
(H) Equals the equalization = 2.125 2.125 3.021 mills
millage: Amount of excess = Capital outlay proceeds minus amount from (3) above 7,030,393.40 $
(I) Times net homestead $200 million 200,000,000.00 $ 1,291,864,316 $
digest for qualified Net Homestead Digest for municipality from Certification letter: 1,291,864,316 $
municipality "Y" Total Homestead Digest for county: 9,051,268,724 $
(J) Equals the equalization $425,000 $425,000.00 3,902,927.31 $ Divide Net Homestead Digest by Total Homestead Digest: 14%
amount payable to
municipality "Y" Total (C) above times calculated percentage above 1,003,429.98 $
Georgia Department of Revenue
Local Government Services Division
Data compiled by: J.Ussery
1 of 1
Scenario 2
45
46
47
48
49
50

Appenuix u
CBBu Bata Tables
Bata Souice ueoigia Bepaitment of Community Affaiis CBBu Awaius
Population figuies ieflect 0ǤSǤ Census Buieau Annual Estimates
ʹͲͲͷ

City Pop Total Pei
capita
Inflation
Aujustment
Kennesaw ͵Ͳ͵Ͳ͵ ͸ͺ͸ͻ ͲǤʹʹ͸͸͹͹
Nilton x x Ͳ
Newnan ͵ͳͷͺ͹ Ͳ Ͳ
Balton ͵ͳͺͶͳ Ͷ͸ͻʹͷ ͳǤͶ͹͵͹ʹͻ
Binesville ʹͻ͸ͷͳ ʹͶͲ͵͸ ͲǤͺͳͲ͸͵
East Point ͶʹͳͻͶ ͺ͹͸Ͳ͹ ʹǤͲ͹͸ʹͻ
uainesville ͵ͳͻͷ͵ Ͳ Ͳ
P̵tiee City ͵͵ͺ͹ͳ Ͳ Ͳ
Rome ͵ͷͺͻͲ ʹ͹͹ͷ͸ͺ ͹Ǥ͹͵͵ͺͷ͵
Bunwoouy x x Ͳ
Smyina Ͷ͹Ͷͻͻ ʹ͹ͷͶͺ͵ ͷǤ͹ͻͻ͹͸Ͷ
valuosta Ͷͺʹ͵Ͳ ͵ʹͷͲ ͲǤͲ͸͹͵ͺͷ
Naiietta ͸ʹ͹Ͳͷ ʹͲͺͳ͵ͳ ͵Ǥ͵ͳͻʹͲͻ
Alphaietta Ͷͻ͵ͷ͵ Ͳ Ͳ
Wainei Robins ͷ͹͸͸ͷ Ͷ͸Ͷͻͺ͵ ͺǤͲ͸͵ͷʹʹ
}ohns Cieek x x Ͳ
Roswell ͺͷͻʹͳ ʹ͹ͳͲ͹ͻ ͵ǤͳͷͶͻͺ
Nacon ͻ͵͸ͻ͸ ʹͳ͵ʹʹͲͺ ʹʹǤ͹ͷ͸͸͸
Sanuy Spiings x x Ͳ
Aveiage ͵Ǥ͸ͻͺͺͶ͹ ͵Ǥͻͺ







51

ʹͲͲ͸

City Pop Total Pei
capita
Inflation
Aujustment
Kennesaw ͵ͳͲʹ͹ ͳ͹ͳ͵Ͳ ͲǤͷͷʹͳ
Nilton x x Ͳ
Newnan ʹ͸ͺʹͲ Ͳ Ͳ
Balton ͵ʹͶͲ͵ ͵ͳʹ͸ͲͲ ͻǤ͸Ͷ͹ʹͷͷ
Binesville ͵ͲͲͻͶ ͵ͶʹͲ͸͸ ͳͳǤ͵͸͸ͷͺ
East Point ͶʹͻͻͶ ͺ͹͸Ͳ͹ ʹǤͲ͵͹͸ͷ͸
uainesville ͵͵Ͳͳͺ Ͳ Ͳ
P̵tiee City ͵ͶʹͶͺ Ͳ Ͳ
Rome ͵͸Ͳͺʹ ͶͺͶͲͳͶ ͳ͵ǤͶͳͶʹͺ
Bunwoouy x x Ͳ
Smyina Ͷͺ͹Ͳ͸ ʹ͹ͷͶͺ͵ ͷǤ͸ͷ͸Ͳ͵ͺ
valuosta Ͷͺ͸ͻͳ ͵ʹͷͲ ͲǤͲ͸͸͹Ͷ͹
Naiietta ͸ͶͲ͹ͳ ʹͲͺͳ͵ͳ ͵ǤʹͶͺͶͶ͵
Alphaietta Ͷͻ͸͸͵ Ͳ Ͳ
Wainei Robins ͷͺ͸ͲͶ ͸ͶͶʹͷͺͷ ͳͲͻǤͻ͵Ͷʹ
}ohns Cieek x x Ͳ
Roswell ͺ͸ͷ͵͵ ʹ͹ͳͲ͹ͻ ͵Ǥͳ͵ʹ͸͸͸
Nacon ͻ͵͹Ͷ͸ ʹͳ͵ʹʹͲͺ ʹʹǤ͹ͶͶͷʹ
Sanuy Spiings ͺͷʹͲͻ Ͳ Ͳ
Aveiage ͳͳǤ͵͸ʹͷ͵ ͳͳǤͻ͵










52

ʹͲͲ͹
City Pop Total Pei
capita
Inflation
Aujustment
Kennesaw ͵ͳ͸ͲͲ ͹͵͹͹ʹ ʹǤ͵͵Ͷͷͷ͹
Nilton ͳͷʹͲͶ Ͳ Ͳ
Newnan ʹͺ͹͵͹ Ͳ Ͳ
Balton ͵͵Ͳͳͺ ͶͲͳͷ͹͵ ͳʹǤͳ͸ʹʹͶ
Binesville ͵ͲͲͳͲ ͵ͳ͵ͻͳͳ ͳͲǤͶ͸Ͳʹͳ
East Point Ͷ͵͵ͳʹ ʹͻ͵͹ͺͺ ͸Ǥ͹ͺ͵Ͳ͸ʹ
uainesville ͵Ͷͳ͵͸ Ͳ Ͳ
P̵tiee City ͵Ͷ͵Ͷ͵ Ͳ Ͳ
Rome ͵ͷͺͳͲ Ͳ Ͳ
Bunwoouy x x Ͳ
Smyina ͶͻͶ͹͸ ͳʹͻͳͺͺ ʹǤ͸ͳͳͳʹͷ
valuosta Ͷͺ͸Ͳ͹ ͵ʹͷͲ ͲǤͲ͸͸ͺ͸͵
Naiietta ͸ͷʹͳ͹ ʹͶͷʹͺͷ ͵Ǥ͹͸ͳͲͷͻ
Alphaietta ͶͻͶ͵ͷ ͳ͹ͷͲͲͲ ͵ǤͷͶͲͲͲʹ
Wainei Robins ͷͻ͹ʹͻ ͸͸ʹͳ͸ʹ ͳͳǤͲͺ͸ͳͳ
}ohns Cieek ͷͻͶ͸ͻ Ͳ Ͳ
Roswell ͺ͹ͳͷ͸ ʹͻͷͻ͵͵ ͵Ǥ͵ͻͷͶͶ
Nacon ͻ͵ͳ͵͵ ͳͷ͹ͳͷͶͲ ͳ͸Ǥͺ͹Ͷͳͷ
Sanuy Spiings ͺ͵Ͳ͵ʹ Ͳ Ͳ
Aveiage ͶǤͲͷͻ͹ͳʹ ͶǤͳ͵










53

ʹͲͲͺ
City Pop Total Pei
capita
Inflation
aujustment
Kennesaw ͵ʹ͸ͺͻ ͳ͵Ͷͷͷ͸ ͶǤͳͳ͸ʹͶ͹
Nilton ͳͷ͵ͳͻ Ͳ Ͳ
Newnan ͵ͲͶͷͷ Ͳ Ͳ
Balton ͵͵Ͷ͵ʹ ʹ͹͵ʹͲͲ ͺǤͳ͹ͳͺͳͳ
Binesville ʹͻ͹ͷʹ ͻͶͳͳͶͶ ͵ͳǤ͸͵ʹͻ͹
East Point Ͷ͵Ͷͳ͸ Ͳ Ͳ
uainesville ͵ͷͶ͹͸ ͺͻ͵͹ͳ͸ ʹͷǤͳͻʹͳ͵
P̵tiee City ͵Ͷ͸ͷͺ Ͳ Ͳ
Rome ͵ͷͻͶ͵ Ͳ Ͳ
Bunwoouy x x Ͳ
Smyina ͷͲͳͲͲ ͵ʹͷ͹ʹ͵ ͸ǤͷͲͳͶͷ͹
valuosta ͷͳͷͻͺ Ͳ Ͳ
Naiietta ͸͸Ͳ͸ͺ ͳ͸ʹ͸ͺͷ ʹǤͶ͸ʹ͵ͺ͹
Alphaietta Ͷͻͺ͵ͺ Ͳ Ͳ
Wainei Robins ͸ͲͻͲ͵ ͸ͳʹ͹ʹͶ ͳͲǤͲ͸Ͳ͸ͷ
}ohns Cieek ͷͻͷʹʹ Ͳ Ͳ
Roswell ͺ͹ͷ͸͸ ͸ͳͻͺͳ͵ ͹ǤͲ͹ͺʹ͵ͺ
Nacon ͻʹͷ͸ʹ Ͳ Ͳ
Sanuy Spiings ͺʹͺ͵ʹ Ͳ Ͳ
Aveiage ͷǤʹͺͻ͹͹ʹ ͷǤʹͳ












54

ʹͲͲͻ
City Pop Total Pei
capita
Inflation
Aujustment
Kennesaw ͵͵ͲͶ͵ ͳʹ͸ͻ͸͹ ͵ǤͺͶʹͶ͹ͺ
Nilton ͳ͸ʹͲ͸ Ͳ Ͳ
Newnan ͵ͳͷͺ͹ Ͳ Ͳ
Balton ͵͵͸ͲͶ ͷ͸Ͳ͹ʹͳ ͳ͸Ǥ͸ͺ͸ͳͶ
Binesville ͵Ͳ͹ͲͶ ͷͷʹ͵Ͳ͸ ͳ͹ǤͻͺͺͲͺ
East Point Ͷ͵ͶͶͳ Ͳ Ͳ
uainesville ͵ͷ͹ͷͲ ʹͲ͹͸ͻʹ ͷǤͺͲͻͷ͸͸
P̵tiee City ͵Ͷ͹ͺͶ Ͳ Ͳ
Rome ͵͸Ͳ͵ͳ ͵ͻͲͲ ͲǤͳͲͺʹͶ
Bunwoouy x Ͳ Ͳ
Smyina ͷͲ͹ͳʹ ͸͹ͲͶͲͳ ͳ͵Ǥʹͳͻ͹͹
valuosta ͷʹͳ͸ͻ Ͳ Ͳ
Naiietta ͸͸ͻͷ͵ ͳ͹ʹ͵Ͳ͵ ʹǤͷ͹͵Ͷͻʹ
Alphaietta ͷͳͷ͸ͻ Ͳ Ͳ
Wainei Robins ͸ʹͲʹ͸ ͷ͵ʹʹ͵͹ ͺǤͷͺͲͺ͸ͻ
}ohns Cieek ͸ͳ͹ͻͶ Ͳ Ͳ
Roswell ͺ͹͹ͳͻ ͳ͵ͳʹ͹ͳͺ ͳͶǤͻ͸ͷͲͶ
Nacon ͻʹͷͺʹ Ͳ Ͳ
Sanuy Spiings ͺͷ͸ʹͷ Ͳ Ͳ
Aveiage ͶǤ͸ͷͶͲͻ͵ ͶǤ͹ͳ



ʹͻǤͻ͸ Total Inflation Aujusteu to ʹͲͳͲ values
ͷǤͻͻ ͷ yeai aveiage
Ͷͻͳͺͺ Stuuy aiea pop

ʹͻͶǡ͸͵͸
Total



55

Appenuix B
Department of Recreation, Parks and Cultural Affairs
Brookhaven Scope Questions
1. The age and square footage of the recreation centers in Briarwood Park and
Lynwood Park?
Briarwood Recreation Center
History
The center was built in 1964. It is unknown if the property was either purchased or donated.
The origin of its name is unknown.
Building Features - less than 10,000 square feet to include:
x Gymnasium 5205 sq. ft. Multi-purpose room 1200 sq. ft.
x classroom 525 sq. ft.(estimate) office 90 sq. ft. (est.)
x mechanical room 60 sq. ft. (est.) hallway 32 sq. ft. (est.)
x snack area 464 sq. ft (est.) kitchen 70 sq. ft. (est.)
x x-room 44 sq. ft. (est.) restrooms each @ 296 sq. ft. (est.)
Lynwood Recreation Center
History
x Lynwood Recreation Center originated from the Lynwood Park School.
x The school was built in the early 40’s for the African-American community
students in grades 1-12
x When integration took place in the mid-60’s the school closed.
x The county purchased the land for $1.00 and redeveloped the recreation center in
the early 70’s.
Building Features - 15,000 square ft. The building consist of a game room 38’x 28 ½’,
art/weight room 28’x 24’,
2. The annual revenue collected from the reservation fees for picnic shelters in Blackwood
Park and Murphey Candler Park?
The department only charges a fee to rent a picnic shelter at Blackburn and its estimated annual
revenue is around 1,500 dollars annually.
56

3. The total annual revenue generated by the pools in Briarwood, Lynwood, and Murphey
Candler Parks?
Briarwood pool = pool closed due environmental issues
Lynwood Pool = $800 dollars annually
Murphey Candler = 31,000 annually
4. The total annual revenue generated by the tennis courts in Ashford, Blackburn,
Briarwood, Lynwood, Murphey Candler, and Skyland Parks?
The Department only charges a fee at Blackburn tennis center and it brings in an estimated
$16,600 dollars annually.
5. The annual costs for operating these parks, pools and recreation centers?
x It costs the County approximately $113,000 annually to operate the Lynwood and
Briarwood Recreation Centers.
x Annual costs to the County to operate Murphey Candler, Lynwood and Briarwood pools:
Murphy Candler:
o $25,000 for personnel
o $9,000 chemical cost
o $3,000 supplies
Briarwood and Lynwood are the same due to volume of people attending:
o 16,000 for personnel
o 5,500 chemical cost
o 3,000 supplies
Annual costs for operating Ashford, Blackburn, Briarwood, Lynwood, Murphey Candler, and
Skyland Parks:
o $331,040 per year



57

Appenuix I
Capital Bata Tables
Bata Souice ueoigia Bepaitment of Community Affaiis Capital Expenuituies foi Roaus anu
Biainage
Population figuies ieflect 0ǤSǤ Census Buieau Annual Estimates
ʹͲͲ͹
City
Population Total Capital
Expenuituie Roaus
anu Biainage
Pei Capita Inflation
Aujustment
Albany
͹ͷǡ͵͵ͷ ʹ͹ʹ͵͹Ͷͻ ̈́͵͸Ǥͳ͸
Alphaietta
Ͷ͵ǡͶʹͶ ͶͶͳͲʹͶͷ ̈́ͳͲͳǤͷ͸
Balton
͵͵ǡͲͶͷ ʹͲʹͻ͹ʹͺ ̈́͸ͳǤͶʹ
East Point
ͶʹǡʹͲͶ Ǧ
uainesville
͵͵ǡ͵ͶͲ ͵ͲͶ͸Ͳ͸͸ ̈́ͻͳǤ͵͸
Binesville
ʹͻǡͷͷͶ ͻʹͷͶʹͺ ̈́͵ͳǤ͵ͳ
}ohns Cieek
Ǧ
Kennesaw
͵Ͳǡͻ͵͸ ʹͷ͵͹ͳ͹ ̈́ͺǤʹͲ
Nacon
ͻ͵ǡ͸͸ͷ ͳͷͺ͵Ͷ ̈́ͲǤͳ͹
Naiietta
͸͵ǡͳͷʹ ʹͷ͵ͻͶͳ͵ ̈́ͶͲǤʹͳ
Newnan
ʹ͹ǡͲͻ͹ ʹͲʹͳ͸Ͷͷ ̈́͹ͶǤ͸ͳ
Peachtiee City
͵ͶǡͻͶ͹ ʹͲͺͺͳ͵ͻ ̈́ͷͻǤ͹ͷ
Rome
͵͸ǡͳͶʹ ͳ͵͹ͶͶͲͻ ̈́͵ͺǤͲ͵
Roswell
ͺ͹ǡͺͲʹ ͷͳ͵͹͸ͺͷ ̈́ͷͺǤͷͳ
Sanuy Spiings
nȀa
Smyina
Ͷͺǡ͸͵ʹ Ͳ ̈́͵ʹǤ͸ͷ
valuosta
Ͷͷǡͷʹͻ ͸ͻͳͺͻͳ͵ ̈́ͳͷͳǤͻ͹
Wainei
Robins
ͷͺǡ͸͹ʹ
ͺ͸ͳ͸͹Ͷ
̈́ͳͶǤ͸ͻ


Aveiage ̈́ͷ͹Ǥͳͻ ̈́ͷͺǤͳͺ

58

ʹͲͲͺ
City
Population Total Capital
Expenuituie Roaus
anu Biainage
Pei Capita Inflation
Aujustment
Albany
͹ͷǡͺ͵ͳ Ͳ ͲǤͲͲ
Alphaietta
ͶͻǡͻͲ͵ ͻͲʹͶ͹ͳͻ ͳͺͲǤͺͷ
Balton
͵͵ǡ͸Ͷͺ ʹͷͲ͸͸͸͵ ͹ͶǤͷͲ
East Point
nȀa Ͳ
uainesville
͵ͷǡ͸͸ͺ ͳͶͶͺ͹ͳͲ ͶͲǤ͸ʹ
Binesville
͵Ͳǡͳͷʹ ͵ͳͶͲʹͲ͹ ͳͲͶǤͳͷ
}ohns Cieek
ͷͻǡͶ͵ͳ ͸ͶͶ͵Ͳͺ ͳͲǤͺͶ
Kennesaw
͵ͳǡ͸ʹͺ ͳ͵͹Ͷ͸ͳ͵ Ͷ͵ǤͶ͸
Nacon
ͻʹǡ͹͹ͷ ʹͳ͹ͺͻ ͲǤʹ͵
Naiietta
͸͹ǡͷ͸ʹ ͻͶͻͻ͵ͳͲ ͳͶͲǤ͸Ͳ
Newnan
͵ͲǡͶ͹Ͷ Ͷͳ͹͵Ͳ͵͹ ͳ͵͸ǤͻͶ
Peachtiee City
͵Ͷǡ͹ͺͺ ʹͺͲͶͲͺͳ ͺͲǤ͸Ͳ
Rome
͵͸ǡͲͶͳ ͳ͵ͷͻͶͷͺ ͵͹Ǥ͹ʹ
Roswell
ͺ͹ǡ͸ͷ͹ Ͷͷ͹͸ͳͺͺ ͷʹǤʹͳ
Sanuy Spiings
ͺʹǡ͸͹Ͷ ͻͺͲ͸Ͳͷ ͳͳǤͺ͸
Smyina
ͶͻǡͺͷͶ ͶͶ͹͸ͺͳͲ ͺͻǤͺͲ
valuosta
ͶͺǡͷͶ͹ ʹͳͶͲ͹ͷ͵ ͶͶǤͳͲ
Wainei
Robins
͸ͳǡ͵͵͸
͸ͻͺͳʹͲ ͳͳǤ͵ͺ


Aveiage ͸ʹǤ͵Ͷ ͸ͳǤͶͶ






59

ʹͲͲͻ
City
Population Total Capital
Expenuituie Roaus
anu Biainage
Pei Capita Inflation
Aujustment
Albany ͹ͷǡ͸ͳ͸ Ǧ Ǧ
Alphaietta ͷͳǡͷ͸ͻ ͷǡͺͷ͵ǡͲͳͳ ͳͳ͵ǤͷͲ
Balton ͵͵ǡ͸ͲͶ ͵͵ǡͲͻͶ ͲǤͻͺ
Bunwoouy Ͷ͸ǡʹ͸͹ ͵ͶǡͶͳͶ ͲǤ͹Ͷ
uainesville ͵ͷǡ͹ͷͲ ͹ͷͶǡ͵͸Ͷ ʹͳǤͳͲ
Binesville ͵Ͳǡ͹ͲͶ ͵ǡͳʹͻǡͲ͸ͻ ͳͲͳǤͻͳ
}ohns Cieek ͸ͳǡ͹ͻͶ ͳǡ͵ͷͶǡͳͺͻ ʹͳǤͻͳ
Kennesaw ͵͵ǡͲͶ͵ ͳǡͶͺ͹ǡ͹Ͷ͸ ͶͷǤͲʹ
Nacon ͻʹǡͷͺʹ ͳͳǡ͹͵͵ ͲǤͳ͵
Naiietta ͸͸ǡͻͷ͵ ͳʹǡͶͳ͸ǡ͹͵ʹ ͳͺͷǤͶͷ
Newnan ͵ͳǡͷͺ͹ ʹǡ͹ͳ͵ǡʹͷ͵ ͺͷǤͻͲ
Peachtiee City ͵Ͷǡ͹ͺͶ ͻͲ͹ǡͶͻͷ ʹ͸ǤͲͻ
Rome ͵͸ǡͲ͵ͳ ͳǡ͹ͳͷǡ͹ͳ͸ Ͷ͹Ǥ͸ʹ
Roswell ͺ͹ǡ͹ͳͻ ͹ǡ͸͹ͻǡͲͲͲ ͺ͹ǤͷͶ
Sanuy Spiings ͺͷǡ͸ʹͷ ͸ǡͺ͵Ͳǡͷ͵Ͳ ͹ͻǤ͹͹
Smyina ͷͲǡ͹ͳʹ ͷǡͶ͵͵ǡͳͷͳ ͳͲ͹ǤͳͶ
valuosta ͷʹǡͳ͸ͻ ʹǡͺͶ͸ǡ͸͹Ͳ ͷͶǤͷ͹
Wainei
Robins ͸ʹǡͲʹ͸ ͵ǡ͹͸͵ǡͺ͸ʹ
͸ͲǤ͸ͺ


Aveiage ͷ͹Ǥ͹ͺ ͷͺǤͶͻ
ͳ͹͹Ǥͺ Total Inflation Aujusteu to ʹͲͳͲ values
ͷͻǤʹ͹ ͵ yeai aveiage
Ͷͻͳͺͺ Stuuy aiea population
̈́ʹǡͻͳͷǡ͵͹͵ Total

Supplemental ProposedCityof Brookhaven
PropertyTaxAnalysis
January 2012




SupplementalProposedCityofBrookhavenPropertyTaxAnalysis

AttherequestofStateRepresentativeMikeJacobs,thissupplementalanalysiswasundertaken
to determine the potential property tax revenue that would be derived under two hypothetical
municipal millage rate scenarios. Utilizing the same data used to prepare the primary report, Revenue
andExpenditureEstimatesforaProposedCityofBrookhaven,theamountofpropertytaxrevenuethat
would be generated by a hypothetical municipal millage rate of 3.35 mills and 3.221 mills with a
homestead exemption of $20,000 was calculated. Because residential homestead property owners in
DeKalbCountyenjoythebenefitofapropertytaxrollbackoncountytaxesbyvirtueoftheoperationof
the Homestead Option Sales Tax, identical millage rates imposed by the county and cities within the
county have a different impact in the dollar amount due the applicable government from residential
homesteadpropertyowners.
The primary study estimated expenditures at $25,083,242 and revenues of $28,528,983 based
on the 2011 preliminary tax digest and current county special district millage rate of 6.39 mills. This
revenue estimate is based upon an estimation of $9,927,881 in property tax revenue and $43,207 in
property tax penalties currently being collected in the DeKalb County special district. The estimated
revenues other than the property tax related revenues are $18,557,895, meaning that for estimated
revenuestomatchestimatedexpenditures,$6,525,347wouldneedtobegeneratedbypropertytaxes.
Asdemonstratedinthetablebelow,themillageratenecessarytogeneratethatamountofpropertytax
revenue is 3.221. A municipal millage rate of 3.35 mills would generate $6,786,928, which exceeds
estimatedexpendituresintheprimarystudyby$261,348.
Table1:RevenueGeneratedbyHypotheticalCityMillageRates andDeKalbSpecialDistrictMillageRate
CityMillageRateof3.221millswith
$20,000homesteadexemption
City Millage Rate of 3.35 mills with
$20,000homesteadexemption
DeKalb County Millage Rate of 6.39
mills with existing homestead
exemptions and HOST factor of
47.3%
$6,525,580 $6,786,928 $9,927,881

Supplemental ProposedCityof Brookhaven
Airport AreaRevenueAnalysis
March 2012
SupplementalProposedCityofBrookhavenAirportAreaRevenueAnalysis

This supplemental analysis was undertaken at the request of State Representative Mike Jacobs
to determine the estimated potential tax and fee revenue value that could be derived from a small
portionoftheareaoriginallyincludedinthestudyareaintheprimaryreport,RevenueandExpenditure
EstimatesforaProposedCityofBrookhaven.Utilizingthesamedataandmethodologyusedtoprepare
theprimaryreport,theestimatedamountofrevenuethatwouldbegeneratedbythesocalled“airport
area”wascalculated.
1

It should be noted that much of this area is part of Peachtree DeKalb Airport and thus being
publicproperty,wouldnotgeneratetaxrevenuetoamunicipalcorporation.Becausethereisverylittle
residentpopulationintheairportarea,therevenueestimatemethodologiesprovidedinthereportthat
aremostheavilydependentoncommercialpropertywereutilized.Includingpropertytaxes,removalof
theairportareawouldreducetheoverallrevenueestimatebyapproximately$126,000.Fordetermining
thepropertytaxportionofthisestimate,apropertytaxmillagerateof3.35millsandthe2011property
taxdigestvalues,whichwerelowerthan2010values,wereused.
The following table demonstrates the changes in the ratios of residential, commercial, and
industrial areas of the study area to the unincorporated area of DeKalb County with the Airport Area
removed.
RatioComparisonsPrimaryReportStudyAreaWithandWithoutAirportArea
OriginalStudyArea (including
AirportArea)
StudyAreawithoutAirport
Area
ResidentialAV 14.67% 14.66%
CommercialAV 12.41% 12.10%
IndustrialAV 1.40% 1.31%
A previous supplemental analysis, Supplemental Proposed City of Brookhaven Property Tax
Analysis,indicatedthatamunicipalmillagerateof3.35millsinthestudyareawouldgenerateanoverall
revenueestimatewhichexceedsestimatedexpendituresintheprimarystudyby$261,348.Subtracting
the estimated revenue loss resulting from removal of the airport area from this figure, results in an
anticipatedsurplusof$135,348,beforetakingintoconsiderationanypossiblereductioninexpenditures
thatmightresultfromremovaloftheairportarea.

1
Theairportareaisatriangleshapedzoneincludedintheprimarystudyarea.Thewesternboundaryofthe
airportareaistheeasternhalfofClairmontRoadbetweenBufordHighwayandthelimitsoftheexistingCityof
Chamblee,andtheeasternboundaryrunsbetweenBufordHighway’sintersectionwithClairmontRoadalongthe
westernsideofBufordHighwaynorthtoitsintersectionwiththecitylimitsofChamblee.

removal of
the airport area would reduce the overall revenue estimate by approximately $126,000.
3.35 mills
anticipated surplus of $135,348,
results in an