HomeMy WebLinkAbout06-06-2017 Retreat workshop City Council of Peachtree City
Retreat Workshop Minutes
June 6, 2017
The Mayor and Council of Peachtree City met in Retreat workshop session on Tuesday, June 6,
2017. Mayor Vanessa Fleisch opened the workshop immediately following the adjournment of the
Special Called Meeting held prior to the workshop. Council Members attending: Mike King, Kim
Learnard, and Phil Prebor. Terry Ernst was out of town.
The topic for the workshop was PTC Economics.
City Manager Jon Rorie noted this was the second of two Retreat workshops held as a prelude to
the FY 2018 budget process. The first budget workshop was scheduled Monday, June 26, at 6:30
p.m. Rorie noted that several additional staff members were attending the workshop, which
would give those supervisors and crew leaders an understanding of the dynamics faced during
budget preparation.
Rorie explained that staff was not really asking for more money, but to meet the demands of the
public. Each year, Council's challenge was to balance the scarcity of means (revenues) against
the ends those revenues could achieve (the services requested by and provided to residents).
"It depends" was the answer to the question of how much it cost to maintain and operate
Peachtree City, according to Rorie. In FY 2017, the answer to that question was$33.5 million ($985
per resident). He reviewed the City's Budget Policy, pointing out the two key factors in the policy
were to decide on the baseline and to identify funding sources for new or increased revenues.
Budget Policy
The City's primary objective is to provide a standard of budgetary performance that
both staff and Council have endorsed and to provide budgetary decision making with
greater continuity, reinforcing the City's core financial values and preserving them for
successive staff and council.
• Baseline and Service Level Funding
The City's top program priority is to maintain existing service levels in all divisions and
departments. A baseline should be set and serve as an agreed upon point of departure
for subsequent budget discussions ie: a new facility or service. Any additional services
above the baseline shall be fully funded at the time of the adoption of the annual
budget and ongoing funding sources shall be clearly identified. Such ongoing funding
sources must be either new or increased revenues or clearly identified expense
reductions.
Financial Services Director Paul Salvatore discussed where the revenues came from for FY 2017's
$33,482,210 budget. The City's revenue sources included licenses and permits, fines and
forfeitures, franchise taxes, other taxes, and other revenues. However, the two primary sources of
revenue were Ad Valorem, or property taxes (39%,) and Local Option Sales Tax (20.5%), which
cumulatively made up 60% of the total revenues. Salvatore noted that Peachtree City's 2016
gross digest (real and personal property) was 8.2% over the pre-recession values in 2009. Sales tax
revenues had dropped even earlier, declining after 2007, and reaching pre-recession levels for
the first time in FY 2016. This demonstrated the volatile nature of the two largest revenue streams.
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June 6,2017, Workshop
Page 2
Salvatore discussed the changes in the tax digest,which had a 10.1% decrease from 2010-2012,
then had an 18.72% increase from 2013 - 2016. The changes averaged out to 1% annually
between 2009 -2016. There had been an overall 8.02% net increase in the property digest from
2009 to 2016; however,the tax digest had dropped significantly between those years. Ad valorem
tax revenue was approximately $11,500,000 in 2011, and it was just under $13,500,000 in FY 2017.
Rorie said the City usually received the tax digest in August, and it was expected to be worth
approximately$2 billion.
Other Taxes included the Transportation Ad Valorem Tax (TAVT), real estate transfer taxes,
recording intangible tax, alcoholic beverage taxes, occupational tax (business license), and
financial institution taxes. While the collection of Other Taxes had increased from FY 2011 to FY
2017, there had been a decline in TAVT, Salvatore said. In FY 2015, $1,251,965 in TAVT taxes had
been collected, and the estimate in FY 2017 was $843,300.
Prebor asked if the TAVT was distributed like the LOST. Rorie said it was not, and the distribution
was based on state law. The TAVT was very unpredictable,and the Georgia Municipal Association
(GMA) and the Atlanta Regional Commission (ARC) were fighting for a change in the distribution,
Salvatore added.
Rorie briefly discussed the City's fee schedule, saying the question was whether the City should
subsidize the fees or charge a fee for service. A review of the fee schedule was required every
three years, and the fees for the Fire, Planning & Zoning, Engineering, and Building Departments
were under review this year.
Rorie then reviewed many of the service levels Peachtree City maintained that were not
comparable with other communities. These included 100 miles of multi-use paths with 35 bridges,
29 tunnels, and 177 at-grade crossings (valued at $20 million), which all required maintenance in
addition to the 179 miles of streets (valued at $83 million).
Peachtree City also had about 3,700 acres of greenbelts and parks, including 416 active park
acres,which was huge for a city this size, Rorie said. Finally, the City had 40 buildings that ranged
in size from City Hall, the Library, and the Police Station to picnic shelters and restroom facilities in
some of the parks. These buildings were valued at $45 million, and the City maintained another
$1.4 million in miscellaneous items such as bleachers, field lighting, playground equipment, etc.
Rorie stressed that the City had not budgeted funds for building repairs and maintenance for
many years, and this issue had compounded during the recession. The FY 2017 budget included
approximately$325,000 under the "Building Repair and Maintenance" category, but these funds
were dedicated to expenses such as HVAC maintenance, fire and security systems, generator
maintenance, dumpster service, filters, doors, etc.
The City had not been reinvesting in the repair and maintenance of its facilities, and the problem
had been there long before the recession, Rorie said. Soon or later, the price had to be paid. To
address the deterioration of buildings and facilities, the City had issued a $3 million Facilities Bond
in 2011 to make repairs and upgrades. Another $3 million Facilities Bond was issued in 2014 to
continue these repairs. To avoid another $6 million in Facilities Bonds, the City would have to
constantly maintain its assets, he added.
Rorie pointed out that 1% in Tourism Product Development funds from the Hotel/Motel Tax was
used to fund maintenance and repairs for tourism conduits, including the Tennis Center and
Amphitheater.
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June 6,2017, Workshop
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Fire/EMS, Police, and Public Works were the "Big 3" in terms of how much money was spent, Rorie
noted. In FY 2017, Fire/EMS had a $6.9 million budget, the Police budget was $6.7 million, and
Public Works was at $6 million. The City's number one asset was personnel, and Personnel costs
were $19,112,000 (9.65 mils) or 57% of the budget. Rorie said the City did a very good job with
limited staff.
In order to get cash flow to start on some of the projects from the Special Purpose Local Option
Sales Tax (SPLOST) approved by voters in March, the City had applied for financing from the
Georgia Environmental Finance Authority (GEFA) to begin construction on the Lake Peachtree
Dam/Spillway and the Georgia Transportation Infrastructure Bank (GTIB) to finance construction
costs for intersection improvements at SR 54/Planterra Way and SR 54/MacDuff Parkway. Both
loans would be repaid with the City's share of proceeds from the SPLOST.
Salvatore then reviewed the City's current debt level, explaining that the City had a total of$9.24
million in outstanding principal and paid$2.1 million per year in debt service. The City also carried
approximately $2.3 million in revolving debt in the form of five-year equipment loans. Salvatore
noted that Peachtree City's legal limit for debt was based on the digest,which meant the current
debt limit for the City was about $200 million.
Salvatore then outlined when the current debt components would expire. While the equipment
loans would continue to revolve, several bonds would end over the next few years, including the
bond used to acquire property for a golf cart bridge on SR 54 West. The last payment would be
made this month. The Series 2003 General Obligation (GO) Bonds would expire in January 2018,
reducing debt service payments by an amount equivalent to 0.103 mils of the City's property tax
rate. The 2011 GO Bonds would expire in January 2019, dropping the debt service payments by
another 0.206 mil equivalent. Additional bonds would be retired in 2022, 2023, and 2024, leaving
only the revolving equipment loans. The reduction in debt service payments over that time would
be equivalent to 1.35 mils.
Rorie said debt service would be one of the options discussed during budget development when
Council needed to make decisions regarding a new fire station. The City was collecting impact
fees for a station on the west side (MacDuff Parkway) as those homes were being constructed. A
fire station with the associated fire engine and ambulance would cost roughly $2.9 million
(equivalent of approximately $350,000 per year in debt service if funded in that manner). The
development in that area would generate about $775,000 once all of the homes were built, but
a station would probably need to be constructed before all homes were completed. The homes
in the area would also generate an estimated $1.4 to $1.7 million in property taxes each year to
help fund the estimated $948,000 in annual operating costs for the station.
Rorie added that the West Village station was currently a lower priority than one at the southern
end of the City. However,what that southern station ultimately housed would be a consideration
-a satellite location primarily dedicated to Emergency Medical Services would be a different issue
than a full Fire Station. This was one of the issues that would be brought forward during the FY 2018
Budget discussions.
Rorie noted that the funding that would become available as the City retired long-term debt
could be dedicated to regular maintenance needs,such as painting,fountain or pool resurfacing,
bathroom fixtures, flooring, etc., so that Facilities Bonds would not be required in the future.
Rorie reminded Council and those in attendance of the Budget meeting schedule:
• Monday, June 26-6:30 p.m.-First Budget Workshop,
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June 6,2017, Workshop
Page 4
• Tuesday, June 27-6:30 p.m.-Tentative Workshop if needed following June 26, and
• Tuesday, July 11 -6:30 p.m. -Tentative Workshop if follow up needed after June
workshop(s).
The budget public hearing and adoption would be held later in July or in August and would be
well advertised.
The workshop concluded at 8:16 p.m.
:etsy yler, Ci y erk Vanessa Fleisch, Mayor
4/Vjli./A)
Pamela Dufresne, Dep City Clerk