CITY OF GARY, INDIANACITY OF GARY, INDIANApresentation for Reliefpresentation for Relief

to theto the

DISTRESS UNIT APPEAL DISTRESS UNIT APPEAL BOARDBOARD

December 2010December 2010

Honorable Rudolph Clay, MayorHonorable Rudolph Clay, Mayor

CITY OF GARYCITY OF GARYAGENDAAGENDA

INTRODUCTIONINTRODUCTION

RECENT FINANCIAL SITUATIONSRECENT FINANCIAL SITUATIONS

PROPOSED BUDGETS REDUCTIONSPROPOSED BUDGETS REDUCTIONS 20102010 2011-20122011-2012

PROPOSED 16-LINE STATEMENTSPROPOSED 16-LINE STATEMENTS

SUMMARYSUMMARY

CONCLUSIONCONCLUSION

INTRODUCTIONINTRODUCTION

The City of Gary, Indiana is seeking assistance from the The City of Gary, Indiana is seeking assistance from the Distressed Unit Appeal Board pursuant to I.C. 6-1.1-20.3-6 Distressed Unit Appeal Board pursuant to I.C. 6-1.1-20.3-6 et. seqet. seq. Relief from the application of the credit against tax . Relief from the application of the credit against tax liability established under I.C. 6-1.1-20.6 and as also set liability established under I.C. 6-1.1-20.6 and as also set forth in H.B. 1001(2008) is sought in order to ensure the forth in H.B. 1001(2008) is sought in order to ensure the continuation of, as far as possible, basic services to the continuation of, as far as possible, basic services to the citizens of Gary.citizens of Gary.

Under the provisions of I.C. 6-1.1-20.6, the City of Gary Under the provisions of I.C. 6-1.1-20.6, the City of Gary would be required to reduce its tax levy in the amount of would be required to reduce its tax levy in the amount of $30 million in 2009 and $36 million in 2010. Using these $30 million in 2009 and $36 million in 2010. Using these figures, the City would have to reduce its budget by nearly figures, the City would have to reduce its budget by nearly 57% from its 2008 level. 57% from its 2008 level.

INTRODUCTIONINTRODUCTION, cont’d, cont’d

Although the City has reduced its levy for 2010 to $48.5M from Although the City has reduced its levy for 2010 to $48.5M from the $63M 2008 levy, without additional relief for 2010, the city the $63M 2008 levy, without additional relief for 2010, the city would have to shut down the majority of City operations and would have to shut down the majority of City operations and would be unable to provide services other than public safety would be unable to provide services other than public safety protection. protection.

In order to comply with the requirements of this law as they are In order to comply with the requirements of this law as they are currently promulgated, the City hereby provides the Distressed currently promulgated, the City hereby provides the Distressed Unit Appeal Board with the financial plan covering a 3 year Unit Appeal Board with the financial plan covering a 3 year period as a phase-in of the tax caps established by the law.period as a phase-in of the tax caps established by the law.

This plan is submitted with the understanding that as long as the This plan is submitted with the understanding that as long as the entirety of these cuts is required, whether in 2010 or 2012, the entirety of these cuts is required, whether in 2010 or 2012, the City of Gary faces fiscal devastation that will affect not only its City of Gary faces fiscal devastation that will affect not only its residents, but the surrounding communities and the state as well. residents, but the surrounding communities and the state as well.

IC 6-1.1-20.6– STATE MANDATED IC 6-1.1-20.6– STATE MANDATED BUDGETBUDGET

2009 -2010 LEVY REDUCTIONS2009 -2010 LEVY REDUCTIONS

Gary Civil CityGary Civil City 2009 Levy Reduction- $30,305,9302009 Levy Reduction- $30,305,930

This represents a 48% reduction from the 2008 levy of This represents a 48% reduction from the 2008 levy of $63,684,886$63,684,886

2010 Levy Reduction - $36,337,7982010 Levy Reduction - $36,337,798 This represents a 57% reduction from the 2008 levy of $63,684,886This represents a 57% reduction from the 2008 levy of $63,684,886

These reductions represented a pre-1996 LevyThese reductions represented a pre-1996 Levy

RECENT FINANCIAL RECENT FINANCIAL SITUATIONSSITUATIONS

2009 BUDGET REDUCTIONS2009 BUDGET REDUCTIONS

Eliminated 365 positions from the 2009 budget between Eliminated 365 positions from the 2009 budget between January 1, 2009 and June 15, 2009. Reduced Civil City January 1, 2009 and June 15, 2009. Reduced Civil City employees from 1,356 to 991.employees from 1,356 to 991.

General Fund eliminated 117 positions, transferred out 17 to other funds, General Fund eliminated 117 positions, transferred out 17 to other funds, and outsourced 47 positions.and outsourced 47 positions.

Parks Fund eliminated 106 positions (mostly seasonal and part-time)Parks Fund eliminated 106 positions (mostly seasonal and part-time) Genesis Center eliminated 54 positions from its tax-based fundGenesis Center eliminated 54 positions from its tax-based fund

2009 RECENT FINANCIAL 2009 RECENT FINANCIAL SITUATIONSITUATION

Reduced General Fund from 29 departments to 22 departments (of Reduced General Fund from 29 departments to 22 departments (of which 1 dept. is unfunded and 1 consists only of commissionerswhich 1 dept. is unfunded and 1 consists only of commissioners))

Departmental Changes Included:Departmental Changes Included: Consolidated Health Dept. and Community ServicesConsolidated Health Dept. and Community Services Eliminated Status of Women Dept. Staff (except Commissioners)Eliminated Status of Women Dept. Staff (except Commissioners) Outsourced Sanitation Department (moved street employees from General Outsourced Sanitation Department (moved street employees from General

Fund-General Services Dept. to Motor Vehicle Highway Fund)Fund-General Services Dept. to Motor Vehicle Highway Fund) Consolidated Mayors’ Dept, City Operations, and Public InformationConsolidated Mayors’ Dept, City Operations, and Public Information Transferred Jail Services to CountyTransferred Jail Services to County Consolidated General Services and DemolitionConsolidated General Services and Demolition Consolidated Finance and Human ResourcesConsolidated Finance and Human Resources Consolidated Building, Planning, and Public WorksConsolidated Building, Planning, and Public Works Did not fund Labor Relations Dept. for 2009Did not fund Labor Relations Dept. for 2009

YEAR 2009YEAR 2009PROPOSED REDUCTIONS Versus IMPLEMENTED PROPOSED REDUCTIONS Versus IMPLEMENTED

REDUCTIONSREDUCTIONS

PERSONNEL: PERSONNEL: Reduce workforce by 148 positions through the Reduce workforce by 148 positions through the following means (following means (Actual reduction is 365Actual reduction is 365))

Consolidate Health and Community Services Departments Consolidate Health and Community Services Departments (Yes)(Yes) Consolidate Public Info and Chief of Staff Departments Consolidate Public Info and Chief of Staff Departments (Yes)(Yes) Outsource Sanitation Services Outsource Sanitation Services (Yes)(Yes) Transfer City Jail Services to the County Transfer City Jail Services to the County (Yes)(Yes) Transfer employees to Grant, where allowable Transfer employees to Grant, where allowable (Yes)(Yes) Transfer majority of street dept. employees from Gen Fund to Motor Transfer majority of street dept. employees from Gen Fund to Motor

Vehicle HWY Vehicle HWY (Yes)(Yes) Down-sized staff in several other departments of tax-based funds Down-sized staff in several other departments of tax-based funds (Yes)(Yes) Close 6 Park Pavilions Close 6 Park Pavilions (Yes)(Yes)

YEAR 2009YEAR 2009PROPOSED REDUCTIONS versus IMPLEMENTED PROPOSED REDUCTIONS versus IMPLEMENTED

REDUCTIONSREDUCTIONS

PERSONNEL, continuedPERSONNEL, continued

Close 4 of 8 Pools for summer usage, reducing summer Park part-time Close 4 of 8 Pools for summer usage, reducing summer Park part-time staff significantly staff significantly (Yes(Yes))

Complete an analysis of medical insurance coverage and reorganize Complete an analysis of medical insurance coverage and reorganize insurance plan to increase employees’ contribution accordingly, to more insurance plan to increase employees’ contribution accordingly, to more adequately cover self-insurance medical claims expenses (adequately cover self-insurance medical claims expenses (In final processIn final process))

Reduce Clothing Allowance and negotiate with Fire and Police Reduce Clothing Allowance and negotiate with Fire and Police Department Unions changes in sick leave requirements and holiday Department Unions changes in sick leave requirements and holiday compensation. (compensation. (In processIn process))

Negotiating with Teamsters union to remove payouts of sick days upon Negotiating with Teamsters union to remove payouts of sick days upon termination. termination. (In process(In process))

Make changes to Police, Fire, and ASCME unions premiums to pay 100% Make changes to Police, Fire, and ASCME unions premiums to pay 100% of medical insurance employee premiums, instead of 25% discount for of medical insurance employee premiums, instead of 25% discount for public safety and $30.00 discount for ASCME public safety and $30.00 discount for ASCME (In process(In process))

YEAR 2009YEAR 2009, , ContinuedContinued

PROPOSED REDUCTIONS versus IMPLEMENTED PROPOSED REDUCTIONS versus IMPLEMENTED REDUCTIONSREDUCTIONS

OPERATIONSOPERATIONS: : Participation in Fuel Hedging program co-authored by Crowe Participation in Fuel Hedging program co-authored by Crowe

Chizek (IACT) and funded through Indiana Bond Bank. Chizek (IACT) and funded through Indiana Bond Bank. Allows 1st and 2nd class cities to lock in gasoline prices, Allows 1st and 2nd class cities to lock in gasoline prices, which helps to reduce risk from escalating gasoline prices. which helps to reduce risk from escalating gasoline prices. (Yes)(Yes)

Work with Indiana American Water to identify meters no Work with Indiana American Water to identify meters no longer needed, or meters that can be down-sized to reduce longer needed, or meters that can be down-sized to reduce water bills. water bills. (In process)(In process)

Exploring new vendor to lock in natural gas prices at a rate Exploring new vendor to lock in natural gas prices at a rate lower than current provider for NIPSCO lower than current provider for NIPSCO (In-process)(In-process)

YEAR 2009YEAR 2009, , ContinuedContinued

PROPOSED REDUCTIONS versus IMPLEMENTED PROPOSED REDUCTIONS versus IMPLEMENTED

REDUCTIONS REDUCTIONS

OPERATIONSOPERATIONS, continued, continued

Work with Crystal Clean to purchase used oil from oil Work with Crystal Clean to purchase used oil from oil changes provided by Vehicle Maintenance changes provided by Vehicle Maintenance (In process)(In process)

Transfer the payment of $1.1M in Water Hydrant Fees to the Transfer the payment of $1.1M in Water Hydrant Fees to the community community (Yes)(Yes)

Negotiated a better Cell Phone and Negotiated a better Cell Phone and land lines land lines plan resulting plan resulting in approx. $30,000 savings per month. in approx. $30,000 savings per month. (Yes)(Yes)

Year 2009Year 2009, , ContinuedContinued

PROPOSED REDUCTIONS versus IMPLEMENTED PROPOSED REDUCTIONS versus IMPLEMENTED REDUCTIONS REDUCTIONS

REVENUES:REVENUES:

Increase fees for City Services in most departments Increase fees for City Services in most departments (Yes)(Yes) GSD established a Garbage Collection Fee in conjunction with GSD established a Garbage Collection Fee in conjunction with

outsourcing saving approx. $3.3M to the City outsourcing saving approx. $3.3M to the City (Yes)(Yes) Selected a new EMS Billing Service (that has currently increased Selected a new EMS Billing Service (that has currently increased

collections) to assist in financially retaining EMS collections) to assist in financially retaining EMS (Yes)(Yes) Working (in 2009) with USX Public Safety Director to engage their grant Working (in 2009) with USX Public Safety Director to engage their grant

writer to write grants effective for 2010 City of Gary Public Safety writer to write grants effective for 2010 City of Gary Public Safety overtime and equipment. overtime and equipment. (Yes, but no results yet)(Yes, but no results yet)

Advertise new rates for licenses and permits- December 2009; send Advertise new rates for licenses and permits- December 2009; send follow-up letter to businesses operating without business licenses by follow-up letter to businesses operating without business licenses by January 31 2010 to increase revenues for licenses and permits. January 31 2010 to increase revenues for licenses and permits. (Yes, in (Yes, in process)process)

CITY OF GARY FINANCIAL CITY OF GARY FINANCIAL LEVY REDUCTION PLANLEVY REDUCTION PLAN

2010-20122010-2012

OBJECTIVEOBJECTIVE: To petition DUAB according to IC 6-1.1-: To petition DUAB according to IC 6-1.1-20.6, and reduce Civil City property tax levy by $36M 20.6, and reduce Civil City property tax levy by $36M between years 2010-2012, at a phase-in rate, which between years 2010-2012, at a phase-in rate, which would allow the City to: would allow the City to:

Maintain maximum efficiency allowable in public Maintain maximum efficiency allowable in public service from gradual reduced levels of property tax service from gradual reduced levels of property tax revenues.revenues.

Spur economic development to increase tax revenues Spur economic development to increase tax revenues from a declining property tax base.from a declining property tax base.

Obtain additional grant funding for pertinent services.Obtain additional grant funding for pertinent services.

2010 LEVY REDUCTION2010 LEVY REDUCTION

Reduced 2010 levy by $9MReduced 2010 levy by $9M

From Personnel ReductionsFrom Personnel Reductions

From Operation expenses (such as grants and subsidies, and From Operation expenses (such as grants and subsidies, and professional services)professional services)

Elimination of Excess LevyElimination of Excess Levy

ANALYSIS OF MAJOR 2010 ANALYSIS OF MAJOR 2010 BUDGET EXPENSESBUDGET EXPENSES

Police and Fire Budgets are 48% of Total 2010 Police and Fire Budgets are 48% of Total 2010 BudgetBudget

Civilian Budget us 30% of Total 2010 BudgetCivilian Budget us 30% of Total 2010 Budget

Medical Insurance, TAW Interest, and Utilities Medical Insurance, TAW Interest, and Utilities are 22 % of Total 2010 Budgetare 22 % of Total 2010 Budget

CITY OF GARY 2009 AND 2010 LEVY COMPARISON

2009 DUAB APPROVED 2010 DUAB PROPOSED

GENERAL FUND $ 54,215,164.42 GENERAL FUND $ 45,951,781.00

PARKS FUND $ 1,360,708.75 PARKS FUND $ 1,166,345.00

GENESIS CTR FUND $ 1,097,450.04 GENESIS CTR FUND $ 388,616.00

CUM CAPITAL DEVELOPMENT $ 114,053.48 CUM CAPITAL DEVELOPMENT $ 90,500.00

DEBT SERVICE FUND $ 876,611.00 DEBT SERVICE FUND $ 875,335.00

FIRE PENSION FUND $ - FIRE PENSION FUND $ 85,000.00

POLICE PENSION FUND $ - POLICE PENSION FUND $ 10,600.00

TOTAL FUNDS LEVY $ 57,663,987.69   TOTAL FUNDS LEVY $ 48,568,177.00

TOTAL LEVY REDUCTION $9,095,810.69

CITY OF GARYCITY OF GARY2010-2012 BUDGET PROPOSAL2010-2012 BUDGET PROPOSAL

BUDGET REDUCTION CONSIDERATIONS:BUDGET REDUCTION CONSIDERATIONS:

High Priority on public safety staffingHigh Priority on public safety staffing Services that other units of government are required by law to offer the Services that other units of government are required by law to offer the

same servicesame service Services the City of Gary is required to offer the community under lawServices the City of Gary is required to offer the community under law Services that can be consolidatedServices that can be consolidated Services that can be outsourced at cost representing a reduction from Services that can be outsourced at cost representing a reduction from

current spending levelscurrent spending levels Services that could be offered for a reasonable fee to the publicServices that could be offered for a reasonable fee to the public PFM fiscal monitor recommendationsPFM fiscal monitor recommendations

YEAR 2010YEAR 2010

2010 INITIATIVES2010 INITIATIVES

IMPLEMENTED IMPLEMENTED

IN 2009IN 2009

YEARYEAR 2010 2010 PERSONNEL: PERSONNEL: Reduce workforce by 62 positions Reduce workforce by 62 positions

through the following means (Accelerated reductions in through the following means (Accelerated reductions in 2009 to include projected 2010 reductions of 222 2009 to include projected 2010 reductions of 222 positions)positions) Consolidated the Building and Planning Departments Consolidated the Building and Planning Departments

(Both Depts. consolidated with Public Works in (Both Depts. consolidated with Public Works in 2009)2009)

Consolidated General Services and Demolition Consolidated General Services and Demolition Services Services (Yes, consolidated in 2009)(Yes, consolidated in 2009)

Eliminated an additional 6 positions for 2010(Yes) Purchase excess insurance for worker’s

compensation (in process)

YEAR 2010YEAR 2010

Many of the following 2010 initiatives will Many of the following 2010 initiatives will begin implementation in 2010, however, begin implementation in 2010, however,

the full effect of savings will not be the full effect of savings will not be realized until 2011 realized until 2011

Year 2010Year 2010PERSONNELPERSONNEL

Eliminate Board CompensationEliminate Board Compensation Implementation of furlough days and salary reductionsImplementation of furlough days and salary reductions Further reductions in overtimeFurther reductions in overtime Elimination of additional Civilian positions as Identified by PFM Elimination of additional Civilian positions as Identified by PFM Reduce Fire Department staffing by 57 employeesReduce Fire Department staffing by 57 employees Eliminate 3 Special Police positionsEliminate 3 Special Police positions Reduce clothing allowances to $500.00 for Police and Fire employees, and Reduce clothing allowances to $500.00 for Police and Fire employees, and

negotiate to eliminate 90-day severance pay outs for retirees, and other costly negotiate to eliminate 90-day severance pay outs for retirees, and other costly incentive compensation.incentive compensation.

Implement new rates for employee health insurance to cover rising health insurance Implement new rates for employee health insurance to cover rising health insurance cost to the Citycost to the City

Employ Chief Operating Officer to direct day to day operationsEmploy Chief Operating Officer to direct day to day operations Employ two accountants to assist Director in implementing new processes, and Employ two accountants to assist Director in implementing new processes, and

expanding current processesexpanding current processes Create Economic Development DepartmentCreate Economic Development Department Increased Unemployment and Workman’s Comp’s percentages from 2% to 4%Increased Unemployment and Workman’s Comp’s percentages from 2% to 4%

Year 2010Year 2010

OPERATIONSOPERATIONS:: Additional privatization and departmental consolidation Additional privatization and departmental consolidation Consolidation of Services for the Dept. of General and Demolition Consolidation of Services for the Dept. of General and Demolition

Services with the Department of Public WorksServices with the Department of Public Works Transfer Code Enforcement to Building DepartmentTransfer Code Enforcement to Building Department Cross Train Inspectors in Building DepartmentCross Train Inspectors in Building Department Consolidate the Fire and Police Commission administrationConsolidate the Fire and Police Commission administration Transfer Animal Control to the CountyTransfer Animal Control to the County Transfer 911 Dispatch to the CountyTransfer 911 Dispatch to the County Privatize Traffic Control OperationsPrivatize Traffic Control Operations Outsource Vehicle MaintenanceOutsource Vehicle Maintenance Privatize balance of Trash Collection Privatize balance of Trash Collection Implement vehicle reduction and take-home vehicle reduction policiesImplement vehicle reduction and take-home vehicle reduction policies

YEARYEAR 2010 2010OPERATIONS:OPERATIONS: Reduce Fuel sites and fuel pumps in operationReduce Fuel sites and fuel pumps in operation Establish a semi-annual Citizen’s Report to include updates of the City’s Establish a semi-annual Citizen’s Report to include updates of the City’s

financial position and other areas of interest to the public.financial position and other areas of interest to the public. Increase accountability for judgments, claims, and settlementsIncrease accountability for judgments, claims, and settlements Additional reductions in travel expensesAdditional reductions in travel expenses Move Health Community Services to City Hall, reducing utilities, and Move Health Community Services to City Hall, reducing utilities, and

lease payments. lease payments. (Moving Maternal Child Care Services from Methodist (Moving Maternal Child Care Services from Methodist Hospital to the Community Health Center to eliminate leasing expenses of Hospital to the Community Health Center to eliminate leasing expenses of $40,000; will maintain telephone expense)$40,000; will maintain telephone expense)

Eliminate Grants and Subsidies from the tax-based funds, except for Grant Eliminate Grants and Subsidies from the tax-based funds, except for Grant matches. matches.

Close some Fire StationsClose some Fire Stations Re-establish the modified accural method of accountingRe-establish the modified accural method of accounting

YEAR 2010YEAR 2010, , CONTINUEDCONTINUED REVENUESREVENUES::

Realize grant revenue for City of Gary Public Safety overtime and Realize grant revenue for City of Gary Public Safety overtime and equipment as a collaborative effort between USX and City of Gary. (equipment as a collaborative effort between USX and City of Gary. (Not Not yet, however, obtained COPS grant for 11 officers for 4 years with no yet, however, obtained COPS grant for 11 officers for 4 years with no retention requirement.)retention requirement.)

Incorporate more effective procedures for licenses renewal and Incorporate more effective procedures for licenses renewal and inspections, to encourage more business owners to purchase and renew inspections, to encourage more business owners to purchase and renew their licenses and permits their licenses and permits

Incorporating other revenue generating mechanisms for EMS, such as Incorporating other revenue generating mechanisms for EMS, such as transport services, and accurate and timely filing of reports transport transport services, and accurate and timely filing of reports transport services, more aggressive collections. (services, more aggressive collections. (Conversing with Methodist Hosp. Conversing with Methodist Hosp. regarding City of Gary EMS transport services becoming a priority over regarding City of Gary EMS transport services becoming a priority over other private ambulance service companies)other private ambulance service companies)..

Sale of lots and vacant land (On-going, seeking to accelerate the amount Sale of lots and vacant land (On-going, seeking to accelerate the amount sold in a given period of time)sold in a given period of time)

Sale of other assets, such as garbage trucksSale of other assets, such as garbage trucks

YEAR 2011-2012YEAR 2011-2012

PERSONNEL: PERSONNEL: Outsource Golf Course, if not self sufficientOutsource Golf Course, if not self sufficient Outsource Genesis Center, if not self sufficientOutsource Genesis Center, if not self sufficient Outsource Hudson Campbell, if not self sufficientOutsource Hudson Campbell, if not self sufficient Continued Implementation of furlough days and reduction in Continued Implementation of furlough days and reduction in

pay for civilian employeespay for civilian employees OPERATIONS:OPERATIONS:

Reduce interest related to TAW Reduce interest related to TAW Reduce outstanding loansReduce outstanding loans Reduce cost of leasing copiers, printers, etc. as a result of Reduce cost of leasing copiers, printers, etc. as a result of

staff reductions in 2010-2011staff reductions in 2010-2011 REVENUES:REVENUES:

Shift Sanitary District levy to General Fund in 2011Shift Sanitary District levy to General Fund in 2011 Increased revenues from additional GrantsIncreased revenues from additional Grants

YEAR 2013 and 2014YEAR 2013 and 2014

2013 and 2014 are the final stages for imple-mentation 2013 and 2014 are the final stages for imple-mentation of initiatives from 2011 and 2012of initiatives from 2011 and 2012

2013 and 2014 will address the USS settlement that has 2013 and 2014 will address the USS settlement that has been negotiated for property tax credits in the amount been negotiated for property tax credits in the amount of $8M to be paid over 4 yearsof $8M to be paid over 4 years

2013 and 2014 will provide for implementation of the 2013 and 2014 will provide for implementation of the NSP grant and other economic development programs NSP grant and other economic development programs that would increase the property tax basethat would increase the property tax base

SUMMARYSUMMARY How Can DUAB Help?How Can DUAB Help?

Increase Circuit Breaker Caps for City of GaryIncrease Circuit Breaker Caps for City of Gary

at a phase in rate through 2014at a phase in rate through 2014 Assist in legislation that will mandate compliance to Assist in legislation that will mandate compliance to

budget certification and property tax distributions budget certification and property tax distributions with already established deadlines. This will with already established deadlines. This will eliminate critical cash flow issues compounded by eliminate critical cash flow issues compounded by the property tax caps, and low percentage of property the property tax caps, and low percentage of property tax collection rates. tax collection rates.

SUMMARYSUMMARY How Can Legislators Help?How Can Legislators Help?

Reconsider the Property Tax Cap percentages for large industry Reconsider the Property Tax Cap percentages for large industry by increased capsby increased caps

Find a common denominator between local and state Find a common denominator between local and state assessment of real property for large industry, so that all tax assessment of real property for large industry, so that all tax paying segments pay their fair share. On-site assessments must paying segments pay their fair share. On-site assessments must be performed, as opposed to predominant software calculations.be performed, as opposed to predominant software calculations.

Allow 2Allow 2ndnd class cities to adopt a Local Option City Income Tax class cities to adopt a Local Option City Income Tax and impose gasoline taxesand impose gasoline taxes

Continue to provide distributions from the Welfare Excess Continue to provide distributions from the Welfare Excess Fund to assist entities with Public Safety. Funds should be Fund to assist entities with Public Safety. Funds should be limited to entities with Police, Fire, and EMS department, limited to entities with Police, Fire, and EMS department, however, for maximum effect. however, for maximum effect.

SUMMARYSUMMARY

How Can Legislators Help?How Can Legislators Help? , continued , continued

Reduce frequency of “assessment by trending” to every Reduce frequency of “assessment by trending” to every other year in order to eliminate backup and encourage other year in order to eliminate backup and encourage timeliness in property tax rates and distribution. It is quite timeliness in property tax rates and distribution. It is quite possible that the enormous additional interest for TAWs, possible that the enormous additional interest for TAWs, created by delays, will cost more than the increase revenue created by delays, will cost more than the increase revenue realize from more frequent trending assessment. In the case realize from more frequent trending assessment. In the case of HB1001, the financial harm due to the delays could be of HB1001, the financial harm due to the delays could be irreconcilable.irreconcilable.

ANY QUESTIONS?ANY QUESTIONS?