Resolution 64-23RESOLUTION ACCEPTING THE AMOUNTS AND RATES AS DETERMINED BY THE
BUDGET COMMISSION AND AUTHORIZING THE NECESSARY TAX LEVIES
AND CERTIFYING THEM TO THE COUNTY AUDITOR
(CITY COUNCIL)
OHIO REVISED CODE, SECTION 5705.34, 5705.35
The Council of the City of DUBLIN , Franklin County
Ohio, met in Reaulow session on the | 15* day of — Seplen bev
(Regular or Special)
2023, at the office of
with the following members
present: & YOSO thnshnea lutte
Counce) Member Chars Amaorose Guay $ Count Wember Pndy Voghouc Urwiaaas | vont
Vic WV low ov De Losa _ moved the adoption of the following Resolution:
WHEREAS, This Council in accordance with the provisions of law has previously
adopted a Tax Budget for the next succeeding fiscal year commencing January 1, 2024; and
WHEREAS, The Budget Commission of Franklin County, Ohio, has certified its
action thereon to this Council together withan estimate by the County Auditor of the rate of
each tax necessary to be levied by this Council, and what part thereof is without, and what
part within, the ten mill tax limitation; therefore, be it
RESOLVED, By the Council of the City of DUBLIN
Franklin County, Ohio, that the amounts and rates, as determined by the Budget
Conimission in its certification, be and the same are hereby accepted: and be it further
RESOLVED, That there be and is hereby levied on the tax duplicate of said City
the rate of each tax necessary to be levied within and without the ten mill limitation for tax year
2023 (collection year 2024) as follows:
Resolution 64-23
SCHEDULE A
SUMMARY OF AMOUNTS REQUIRED FROM GENERAL PROPERTY APPROVED BY THE
BUDGET COMMISSION, AND COUNTY AUDITOR'S ESTIMATED TAX RATES
Amount to be Amount Approved
County Auditor's
Estimate of Full Tax
Derived from by Budget Rate to Be Levied
Levies Outside Commission Inside Outside
10 Mill Inside 10 Mill 10 Mill 10 Mill
FUND Limitation Limitation Limit Limit
Parkland Acquisition $940,078.39 1.35
General Fund Charter
Bond Retirement
Bond Retirement Charter
Palice Pension
Palice Operating 566,860.19 1.20
Fire Pension
lire Operating
Police/Fire Pension
Capital Improvement Charter 3,760,313.55 140
Road & Sidewatk Fund
TOTAL $566,860.19 $4, 700,391.94 1.75 1.20
and be it further
RESOLVED, That the Clerk of this Council be and is hereby directed to certify a copy of
this Resolution to the County Auditor of said County.
(‘9 uned Wena Alatte
called upon its adoption the vote resulted as follows:
seconded the Resolution and the roll being
fice Mou De Rosa C dunesd Menor lutte | | Q auc
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Ouwerd Merlo Counc) wre lag
Vouncd Member
Adopted the _ —I5* | day ¢_Supkeacher
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DUBLIN
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{‘ranklin County, Ohio. Git re fs
CERTIFICATE OF COPY
ORIGINAL ON FILE
the State of Ohio, Franklin County, ss.
i Sj enniser |; R Gad , Clerk of the Council of the City of
rw)
DUBLIN within and for said County, and in whose
custody the Files and Records of said Council are required by the Laws of State of Ohio to be kept
do hereby certify that the foregoing is taken and copied from the original Resoluh ar
lo-25~ Accephag the Amounts aid Rates as deterred by the , Wan eae md Aodhovizine Ue ona Ti Sd ; County tudakar.
now on file, that the foregoing has been compared by me with said original
” Fy Wy How
document, and that the same is a true and correct copy thereof.
WITNESS my signature, this 254 day of Qpfember , 2023,
DUBLIN
Franklin County, Ohio.
To: Members of Dublin City Council
From: Megan O’Callaghan, PE, City Manager
Date: September 19, 2023
Initiated By: Matthew Stiffler, Chief Financial Officer/Director of Finance
Meghan Murray, Budget Manager
Re: Resolution 64-23 – Accepting the Amounts and Rates and Authorizing Tax Levies
Summary
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 2024 Tax Budget, Ordinance 14-23. 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. The Resolution Accepting the Amounts and Authorizing Tax Levies will
set the rates for 2024.
Background
The history of the inside millage rates is as follows:
The property tax revenues from the City’s inside millage (also known as “unvoted” millage)
rate of 1.75 mills was allocated 100% to the Parkland Acquisition Fund from 2001 – 2006.
The Parkland Acquisition Fund can be used to acquire recreation facility sites, open
space/greenways, and parkland.
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. The
allocation change in 2007 increased the revenue to the Capital Improvements Tax Fund for
the purpose of retiring a portion of the debt issued for the US33/SR 161/Post Road
Interchange improvement project. At that time, this modification was said to be an
indication of City Council’s emphasis on long-term planning and recognition of the
economic development potential of the area surrounding the interchange.
Since the approval of the 2010 – 2014 Capital Improvements Program (CIP), including the
proposed 2024 – 2028 CIP currently under review, City Council has authorized the
allocation of .35 mills to the Parkland Acquisition Fund and 1.40 mills to the Capital
Improvements Tax Fund. In 2010, the allocation to the Parkland Fund was further reduced
in order for a portion of the funding to be used to reimburse the General Fund for advances
made to acquire right-of-way for the US33/SR161/Post Road Interchange project. During
years 2010 and 2011, City Council considered re-allocating the Parkland millage to .8 mills,
but in 2012 reconsidered due to the recognition of the benefits and flexibility of allocating
more of the inside millage to the Capital Improvements Tax Fund.
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
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614-410-4400 • Fax: 614-410-4490 Memo
Resolution 64-23 – Accepting the Amounts and Rates and Authorizing Tax Levies
September 19, 2023
Page 2 of 2
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 2022 (collection year 2023), it is estimated that approximately $3,311,206 in property
tax revenue from the inside millage will be credited to the Capital Improvements Tax Fund and
$827,802 to the Parkland Acquisition Fund. As of September 6, 2023, the fund balance in the
Parkland Acquisition Fund is approximately $4,693,916. The outside millage that is credited to the
Safety Fund for police operations is estimated to generate approximately $550,500 in 2024. The
effective rate for the Police operating levy for tax year 2022 (collected in 2023) is .159152 for
residential/agricultural property and .278198 for commercial/industrial property. This translates
into approximately $5.57 per $100,000 in value on residential/agricultural property and $9.74 per
$100,000 in value on commercial/industrial property.
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 64-23 at the September 25, 2023 City Council
meeting.