Resolution 046-204�0
RESOLUTIONACCEPTING THEAMOUNTSAND RATES AS DETERMINED BY THE
BUDGET COMMISSION AND A UTHORIZING THE NECESSARY TAX LEVIE S
A ND CE R TIFYING THEM TO THE COUNTY A UDITOR
(CIT)" COUNCIL)
OHIO REJ7 CODE, SE C TION 5 705. 341 5 705.35
r--4ze--4a'ljv--a6z25wvoved the adoption of thefollowin g Resolution:
1,VHE-RE{ 4S, This Council in accordance with the provisions of law hag previously
adopted a rax Budgetfor the nen succeeding fiscal year commencing Januaty 1, 2021; 017d
fJ1llL,,'RE,4S, The Budget Commission of Franklin County, 017io, has certefted its
action thereon to this Council together with an eviinate by the Counly Auditor of the rate of
each tax necessary to be levied by this Counc[4 and what parl thereqf is ivithout, and what
Pall within, the ten mill toy 111171tation; therefore, be it
RESOLFW, j6j$ the Council of the City of DUBLIN
Franklin County, Ohio, that the aniounfs and rales, as detertnined by the Budget
Cotnnnsslon in its certification, be and the same are hereby accepted: and be it, urther.
RESOL VE D, Thal there be and is hereby levied on the tav duplicate ofsal d Cikv
the rate of each to necessaty io be levied ivilhin and without the ten null linfitationfor tay.year
2020 (colleMol? year 2021) as folloivs.-
SUMMARY OFAMOUNTS REQUIRED FROM GENERAL PwPERrYAPPROVED BY THE
BUDGET COMMISS101V, AND COUNTYAUDITORWESTIMATED TAXRATES
RES01, VE D, That the Clerk of this Council be and is hereby directed to cenify a copy of
this Resohition to the Countylledit or ofsaid `cit ny
seconded the Resolution aind the roll being
called upon its adoption lite vote resulled sol of ins:
Adopted the M.day) of
erk of (-"ouncll
DUBLIAf
Franklin County, Ohio.
CounlyAudhor's
Amount to be
AmountAPPI-oved
EMMate of Full Tax
Derived ftom
by Budget
Pate fo Be Levied
Lewes Outside
Con-Inlission
Insidt..,, Outside
10 111fill
Inside 10 J11fill
10 Alfill 10 Mill"
FUND
Limitation
Limitation
Limit Limit
Parkland Acquisition
$818,339.49
0.35
General Fund Charter
Bond Refirement
Bond Refirement Charter
Police Pension
Police Operating
542,645.18
1.20
F
1re Pension
1-71re Operating
Policell",ire Pension
Capital Improvement Charter
3,273,357,95
1.40
Road & Sidewalk Fund
T07:4,L
S542,645
� 091,69 7,44
1. 715 1,20
RES01, VE D, That the Clerk of this Council be and is hereby directed to cenify a copy of
this Resohition to the Countylledit or ofsaid `cit ny
seconded the Resolution aind the roll being
called upon its adoption lite vote resulled sol of ins:
Adopted the M.day) of
erk of (-"ouncll
DUBLIAf
Franklin County, Ohio.
Che Stale of Ohio, Franklin County, ss.
CER TIFICA TE OF COPY
ORIGINA L ON F41LE
I -Clerk of the Council qf the City of
DUBLIA1 within andfor sold County, and in whose
. tt
CUStody the 1",11es and Records ofsald Council are required hy the .kraits qfSte of Ohio to be kept
do hereby certify that the or is taken and copied ft err the or*inal
19
now 017file, thaf theforeggoing has been compared by me ivith said origlnal
document, and that the same is a true and correct copy thereof
W'ITNESS my signature, thisd 20,
qv q,
dr
t4Z
Clerk of Council
DUBLIN
Franklin County, Ohio.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
City of Dublin Phone: 614-410-4400 • Fax: 614-410-4490
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: September 8, 2020
Initiated By: Matthew Stiffler, Director of Finance
Melody Kennedy, Budget Manager
Summary
Memo
Re: Resolution 46-20 — Accepting the Amounts and Rates and Authorizing Tax Levies
Each year, the Franklin County Budget Commission determines the amount of property taxes to be
collected and remitted to the City based on the City's millage rates, both inside and outside the "10
mill limit" as adopted by City Council in the 2021 Tax Budget, Ordinance 14-20. The inside millage
rate was established many years ago by the State, and the outside millage is based on the voted
levy for police operations.
As Council is aware, the property tax revenues from the City's inside millage (also known as
11unvoted" millage) rate of 1.75 mills was allocated 100% to the Parkland Acquisition Fund from
2001 — 2006. During that period of time, approximately $16.2 million in revenue was received.
From 2007 — 2009, the City allocated .95 mills of the 1.75 mills to the Parkland Acquisition Fund
and allocated the remaining .80 mills to the Capital Improvements Tax Fund.
Since the approval of the 2010 — 2014 Capital Improvements Program (CIP), City Council has
approved allocating .35 mills to the Parkland Acquisition Fund and 1.40 mills to the Capital
Improvements Tax Fund. The Proposed 2021-2025 CIP was prepared using the continuation of
this funding as well. City Council, of course, has the ability to annually revise how that millage is
allocated, and may review that allocation as part of both the operating budget and CIP process.
In addition to the revenue generated from the City's 1.75 mills from inside millage, the City also
receives revenue from 1.20 mills of outside (voted) millage for police operations. This millage was
approved by the voters in June 1976 and permanently renewed in 1981. Revenue received from
this levy is credited to the Safety Fund.
In tax year 2020 (collection year 2021), it is estimated that approximately $3,273,358 in property
tax revenue from the inside millage will be credited to the Capital Improvements Tax Fund and
$818,339 to the Parkland Acquisition Fund, for a total of $4,091,697. As of September 1st, the
fund balance in the Parkland Acquisition Fund is $2,454,895. The Parkland Acquisition Fund owes
approximately $207,000 for debt service on the Coffman Park expansion which is payable in late
November 2020. This is the final payment on the expansion debt. Another real estate tax
apportionment will be received prior to year-end.
Additionally, the amount to be derived from levies outside the 10 mill limitation will be credited to
the Safety Fund for police operations. The amount expected to be generated is approximately
$542,645. The effective rate for the Police operating levy for tax year 2019 (collected in 2020) is
.181942 for residential/agricultural property and .305590 for commercial/industrial property. This
Resolution 46-20 — Accepting the Amounts and Rates and Authorizing Tax Levies
September 8, 2020
Page 2 of 2
translates into approximately $6.37 per $100,000 in value on residential/agricultural property, and
$10.70 per $100,000 in value on commercial/industrial property.
It should be noted that current tax revenue estimates may increase or decrease when actual
valuation and effective rate data become available in December.
The adoption of this Resolution, officially titled Resolution Accepting the Amounts and Rates as
Determined by the Budget Commission and Authorizing the Necessary Tax Levies and Certifying
them to the County Auditor is required by Section 5705.34 of the Ohio Revised Code. The adopted
Resolution is to be filed with the Budget Commission (in Franklin, Delaware and Union Counties)
on or before October 1.
Recommendation
Staff is recommending the adoption of Resolution 46-20 at the September 14, 2020 City Council
meeting.