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HomeMy WebLinkAboutDevelopment Commission Resolution 2016-01 RESOLUTION NO. 2016-01 A RESOLUTION OF THE CENTRAL POINT DEVELOPMENT COMMISSION ACCEPTING THE ANNUAL REPORT FOR THE DOWNTOWN AND EAST PINE STREET CORRIDOR PLAN FOR FISCAL YEAR 2015-16 WHEREAS,the Development Commission has reviewed the Annual Report for the Downtown and East Pine Street Corridor Plan (Annual Report); and WHEREAS,the Annual Report has been prepared in accordance with ORS 457.460. NOW, THEREFORE, BE IT RESOLVED that the City of Central Point Development Commission by Resolution No. 2016-01 hereby accepts the Annual Report per attached Exhibit "A" and directs the Urban Renewal Director to file the Annual Report with the City Council of the City of Central Point and properly publish notice of availability per ORS 457.460(2). PASSED by the Development Commission and signed by me in authentication of its passage this 14th day of January 2016. Hank Williams, Chair ATTES � ��!.. Al City Representative Development Commission Resolution No. 2016-01 Exhibit"A" City of Central Point Downtown & East Pine Street Corridor Revitalization Plan Annual Fiscal Report for FY2015-16 January 14, 2016 SUMMARY This fiscal report is for FY15-16 and has been prepared per ORS 457.460.The purpose of this report is to address the costs and fiscal impacts on other affected taxing districts of carrying out the City of Central Point Downtown&East Pine Street Corridor Revitalization Plan(Urban Renewal Plan). The source of information used in this report is from the Jackson County Assessor's Office (Summary of Assessment&Levies,Tables 4a-4e dated October 2, 2014),and the Urban Renewal Plan's budget(FY14-15 and FY15-16). FY2013-14 was the first fiscal year that the Urban Renewal Plan was eligible to collect tax increment revenue. The amount collected was very small at$6,194. For FY14-15 the amount collected increased to$119,074.The impact of the Urban Renewal Plan's tax increment revenue on the property tax collections of the affected taxing districts remains very minimal. For FY14-15 the average fiscal impact was less than$0.0013 per tax dollar received by the affected taxing districts (See Table 5,Tax Revenues Received). Overall the fiscal impact ranged between$0.0004 per dollar received in property tax revenue to approximately$0.0069 per dollar received in property tax revenue (City of Central Point). REPORT REQUIREMENTS In accordance with ORS 457.460 there are five (5) requirements that the financial report must address: 1. The amount of money received during the preceding fiscal year under ORS 457.420 to 457.460 and from indebtedness incurred under ORS 457.420 to 457.460. Table 1 identifies the amounts and sources of monies received by the Central Point Development Commission (Commission) during FY14-15.The total amount of money available to the Urban Renewal Plan was$254,096. Pagel of 4 Table 1. MONEY RECEIVED, FY14-15 Source Description Amount Beginning Fund Balance $ 134,038 Tax Increment Revenue, FY14-15 $ 119,074 Tax Increment Revenue, Prior Years $ 94 Interest $ 890 Indebtedness $ - Total Amount Received $ 254,096 2. The purpose and amounts for which any money received under ORS 457.420 to 457.460 and from indebtedness incurred under ORS 457.420 to 457.460 were expended during the preceding fiscal year. Table 2 identifies the actual expenditures and purpose of expenditures by the Commission for the preceding fiscal year(FY14-15). Table 2.PURPOSE AND AMOUNTS OF MONEY SPENT, FY14-15 Expenditure Description Amount Personal Services $ - Materials and Services $ 1,265 Capital Outlay $ 108,314 Debt Service $ 2,500 Contingency $ - Total Expenditures $ 112,080 3. An estimate of the moneys to be received during the current fiscal year under ORS 457.420 to 457.460 and from indebtedness incurred under ORS 457.420 to 457.460. Table 3 identifies the monies to be received and their source. For fiscal year 2015-16 it was estimated that the Commission would begin the year with a$125,150 beginning cash balancer.Total tax increment revenues budgeted to be received was $287,800. Moneys planned to be received totaled$414,300. 1 The FY14-15 Beginning Fund Balance was estimated and not based on actual expenditures. Page 2 of 4 Table 3. MONEY PLANNED TO BE RECEIVED, FY15-16 Source Description Amount Beginning Fund Balance $ 125,150 Tax Increment Revenue, FYI4-15 $ 287,800 Tax Increment Revenue, Prior Years $ 150 Interest $ 1,200 Indebtedness $ - Total Amount Planned to be Received $ 414,300 4. A budget setting forth the purpose and estimated amounts for which the moneys which have been or will be received under ORS 457.420 to 457.460 and from indebtedness incurred under ORS 457.420 to 457.460 are to be expended during the current fiscal year. Table 4 identifies the budget and purpose of expenditures by the Commission for the current fiscal year(FY15-16). Table 4. PURPOSE AND AMOUNTS PLANNED TO BE SPENT, FY15-16 Expenditure Description Amount Personal Services $ 18,000 Materials and Services $ 18,900 Capital Outlay $ 360,000 Debt Service $ 7,400 Contingency $ 10,000 Total Expenditures $ 414,300 5. An analysis of the impact,if any,of carrying out the urban renewal plan on the tax collections for the preceding year for all taxing districts included under ORS 457.430. Within the City of Central Point there are a total of eleven (11) affected taxing districts with a FY14-15 combined tax rate of$17.0321/$1,000 of assessed value.The Urban Renewal's base value was set in FY2012-13 at$139,787,170.The FY14-15 incremental value for the Urban Renewal Plan District was $772,850. During FY14-15 the impact of implementation of the Urban Renewal Plan on the affected taxing districts is illustrated in Table 5,both in terms of property tax dollars diverted and a percentage of total property tax dollars collected for each taxing district.As illustrated in Table 5 the impact of the Urban Renewal Plan's tax increment for FY14-15 collections was ($119,168).The most significantly impacted taxing district is the City of Central Point at approximately$0.0069 per dollar of Page 3 of 4 property tax revenue collected,followed by the School District and the Fire District at approximately$0.0033 and$0.0020 per dollar of property tax collected. Table 5. TAX REVENUES RECEIVED FY14-15 BY AFFECTED TAXING DISTRICTS Affected Taxing Districts Property Taxes Percentage of Toal Property Taxes to be Diverted to Urban Property Taxes Diverted Tax District Received Renewal to Urban Renewal 1 City of Central Point $ 4,820,942 $ 33,323 0.69% 2 Jackson County $ 38,390,967 $ 16,313 0.04% 3 Fire District No. 3 $ 11,909,282 $ 23,259 0.20% 4 RVTD $ 2,332,956 $ 1,310 0.06% 5 Vector Control $ 747,674 $ 313 0.04% 6 Water Conservation $ 871,936 $ 370 0.04% 7 Jackson County Library $ 9,063,985 $ 5,196 0.06% 8 4-H Ag Extension $ 871,936 $ 370 0.04% TOTAL LOCAL GOVERNMENT $ 69,009,678 $ 80,454 0.12% 9 School District No. 6 $ 12,703,999 42,379.96 0.33% 10 RCC $ 10,811,879 3814.8748 0.04% 11 ESD $ 5,099,390 2619.1734 0.05% TOTAL SCHOOLS $ 28,615,268 48,814.01 0.17% GRAND TOTAL PERMANENT $ 97,624,946 129,267.94 0.13% Page 4 of 4