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2020/11/02 - Briefing Packet
MASON COUNTY BRIEFING ITEM SUMMARY FORM r.I' TO: BOARD OF MASON COUNTY COMMISSIONERS FROM: Jennifer Beierle DEPARTMENT: Support Services EXT: 532. BRIEFING DATE: November 2, 2020 PREVIOUS BRIEFING DATES: October 5 &October 26,'2020 ITEM: Overview of the 2021 Proposed Budget BUDGET IMPACTS: See Attached RECOMMENDED OR REQUESTED ACTION: Request the Board review the draft of the 2021 Mason County Budget for-the general fund by department and all other funds at the fund level. ATTACHMENTS: • 2021 Mason County Proposed Budget Presentation — revenue &expenditures summary by departments within the general fund and revenues &expenditures summary by-fund • Budget Summary Comparison of the 2020 Adopted Budget to the 2021 Proposed Budget • 2020 Assessment for the 2021 Tax Year Road Levy Shift (in lieu of Diversion) non- certified examples from the Assessor's Office J:\Budget Office\Briefing,Agenda,&Public Hearing Items\2020\Briefmg Summary 10.5.2020-2021 Proposed Budget Presentation.doc 2021 Mason County Proposed Budget Presentation Revenue November 2,2020 2021 BUDGET ADJUSTMENT TOTAL 2021 2021 BUDGET 2021BUDGET PLR's Approved General Fund LEVEL 2- TO 2021 BUDGET LEVEL 3-BOCC.- :LEVEL 4-.PLR. byBOCC AUDITOR BUDGET REQUESTS APPROVED PLR SUMMARY EXPLANATION Department PRELIM REQUESTS ; Fund Dept Prgm 000 Total Beginning Fund Balance 12,767,631 1,232,369 14,000,000 14,000,000 0 010 Total WSU 12,000 11,500 23,500 23,500• - 020 Total Assessor 7,000 7,000 71000 030 Total Auditor 1,130,017 - 1,130,017 1,13,01017 050 Total Emergency Management 56,082 - 56,082 56,082 055 Total Facilities&Grounds 057 Total Human Resources/Risk Management - - . . 070 Total Clerk 366,348 366,348 366,348. - 080 Total Commissioners - - - - 090Total Support Services 700 700 - 700., - 100 Total District Court 1,010,757 - 1,010,757 1,010;757- , 125 Total Community Development 2,177,600 - -2,177,600 - 2,177,600 - 126 Total Historical Preservation - 16,000 16,000 16,000 ; - 16,000 Move Historical Preservation Fund into CE as a Dept. 146 Total Parks&Trails 44,000 - 44,000 44,000-, - 170 Total Juvenile Court Services 1,161,580 (142) 1,161,438 1,161,438. 180 Total Prosecutor 248,575 - 248,575 248,575; . 185 Total Child Support Enforcement 159,126 159,126 7_159,126- - 190 Total Coroner 35,000 - 35,000 35;000 - 205 Total Sheriff 878,835 122,000 1,000,835 1,000,835 - 20,000 Contract w/Pioneer School 240 Total Office of Public Defense 204,767 - 204,767 204,767: 250 Total Superior Court 68,350 68,350 68;350 - 255 Total Family Court 2,500 2,500 2,500 256 Total Therapeutic Court 636,507 - 636,507 63 6'507 Treasurer 25,676,764 550,000 26,226,764 _ 26,226,764, (850,000) Lowered Interest Earnings&Payment in lieu of tax to match 260 Total Treasurer's more conservative estimates 300 Total Non Departmental 3,853,486 150,000 4,003,486 4,003086 0. 305 Total Motor Pool 447,202 - 447,202 447,202 310Total Non Departmental - - - 001 Total General Fund 50,944,827 2,081,727 53,026,554 53,026,554: ; '.6 (334,000) Total General Fund Revenue Excluding BFB: 38,177,196 849,358 39,026,554 39,026,554 0 (314,000) Additions from or since 10/5/2020 Briefing: Addition to Beginning Fund Balance: 1,232,369 Total Change to Department Revenue since 10/5/2020 briefing: (314,000) Total Additions to General Fund 2021 Mnt Level 3 Revenue Budget since 10/5/2020 briefing: 918.369 2021 Mason County Proposed Budget Presentation Expenditures November2,2020 2021 BUDGET ADJUSTMENT TOTAL 2021 -2021 BUDGET. 2021 BUD PLR's General Fund LEVEL 2- TO 2021 BUDGET LEVEL LEVEL4-PLR Approved by AUDITOR PRELIM BUDGET REQUESTS BOCC APPROVED PLR SUMMARY EXPLANATION Department REQUESTS Fund Dept Prgm 010 Total WSU 298,662 11,637 310,299 310,299 (0) Assessor 1,415,216 3,329 1,418,545 1,414,785.. 3,760 (74,437) 020 Total - Remove Appraiser 1 FTE:<$83,419>,1 Pad cellular service,Verizon,&Cl ess$8,982 Auditor 1,728,895 (1,633)_ 1,727,262 1,701,259 26,003 74,659 030 Total - Move.5 FTE from A's O&M to CE:$51,077,Qless Mnt$3600,Voters Pamphlet$21,377,Reallocate Exps<$1395> 050 Total Emergency Management 231,058 113 231,171 231,172 (1) 055Total Facilities&Grounds 1331249 11169 1,342,418 1,342,418. 0 057Total Human Resources/Risk Management 602,072 83 601,989 601,987 2 058 Total LEOFF 100,044 100,044 100,044. 070 Total Clerk 1,123,479 (16,475) 1,107,004 .1,107,003 1 080 Total Commissioners 355,517 93 355,610 355,610 .. (0) - 090 Total Support Services 733,735 532 734,257 734,265 2' District Court 1,575,597 19,629 1,595,226 11385,828 209,398 45,700 Bailiff Inc$6k,Judge Pro Tem$25k,IT trackable$1700,Interpreter$5500,Postage$3300,Travel$500,Juror& 100 Total Witness Services due to Inc in trials/backlog$1700,UA Costs w/offsetting revenue$2k Community Development 2,452,605 185,368 2,637,973 2,637,973- (0), 283,956 125 Total - 1 FTE PermttTech$74,907,10%Build Ins Lead Pay$8963,1 FTE Planner$100,086,Belfair UGA$SOOk 126 Total Historical Preservation 16,000 16,OOD 16,000 16,OOD Move Historical Preservation Fund Into CE as a Dept. 146 Total Parks&Trails 520,388 12,231 532,619 532,619 0' 170 Total Juvenile Court Services 2,021,773 2085 2,023,858 2,023,861 '(3) Prosecutor 1,858,425 12,417 1,870,842 1,870,843- (1) 14,901 180 Total Reorg btwn Child Support&Prosecutor Depts$17,720,Reduction In operating exps.<$2,819> Child Support Enforcement 159,126 96 .159,222 159,222 0 34,234 185 Total Reorg btwn Child Support&Prosecutor Depts$34,234 190 Total Coroner 319,907 24,332 344,239 344,239" - - 0 Sheriff 17,099,585 (1,295,545) 15,804,040 14,637,719 1,166,321 365,292 Remote Acces Software&Equip$27k,WASPC Accred.&Registration$2240,2 FTE Transport Deputies$171,968, 205 Total - Holiday OT$22,067,OIC$3,017,Jail HCS$87k,Jail Food Contracct$52k 208 Total Courthouse Security - 170,740 170,740 '170,740 .- 240 Total Office of Public Defense 1,143,466 2,480 1,145,946 1',144,946. 1,00D 34,044 Defender Software$29,625&Cell phones$4,419 250 Total Superior Court 1010,218 402 ' 1,010,620 _ 1,010,620 0 4;185 Bailiff Increase 255 Total Fa mil Court 2,500 2,500 "2,500- - 256 Total Therapeutic Court 636,507 195 636,702 .. 636,702 0 8,033 All but$195 supported by increased revenue 258 Total Murder Expenditures 50,000 50,001) SO,DOD ' Treasurer 870,225 539 870,764 -'870,765 260 Total - Terrascan Inc$0,Qless$3250,Reduction in operating<$655> Non Departmental 4,984,779 - 4,984,779 4,684,779',� 100,000 61,129 300 Total Insurance Inc$60k,IT cost to move A's O&M.5 FTE to Current Expense from Fund 104 305 Total Motor Pool 54,564 24 54,588 ' 54,588, 0 310 Total Transfers Out 467,594 467,594 - 467,594 D 320 Total Ending Fund Balance 7,626,901 3,092,792 10,719,693 12,226,175• (1,506,482) 001 Total General Fund 50,944,827 2,081,727 53,026,554 53,026,554 - 0 874 291 Total General Fund Expenditures Excluding EFB: 43,317,926 (1,031,065) 42,306,861 40,800,379 1,506,482 874,291 Total Revenues Less Expenditures on 10/26/2020: (3,280,307) 1,773,825) Total Revenues Less Expenditures on 10/5/2020: (585,539) Difference between 10/26/2020 and 30/5/2020: 1,188,286 PLR's added to maintenance level since 30/5/2020 874,291) PLR's added to revenue since 10/5/2020: 314,000 Total PLR's added since 10/5/2020: 1,188,291 Addition to EFB: 44,078 Total Additions to General Fund 2021 Mnt Level 3 Ex enditure Bud et since 10 5 2020: 918 369 2021 Mason County Proposed Budget Presentation Revenue November 2,2020 2021 BUDGET ADJUSTMENT -TOTAL 2021 2021 BUDGET. - 2021 BUDGET: PLR's Approved LEVEL 2- TO 2021 BUDGET LEVEL 3-BOCC LEVEL 4-PLR by BO@C Fund AUDITOR BUDGET REQUESTS APPROVED PLR SUMMARY EXPLANATION PRELIM REQUESTS Fund Dept Prgm 001 Total General Fund 50,944,827 2,081,727 53,026,554 53,0261554, 0 (314,000) 103 Total Sales Use Tax 1,617,997 1,617,997 1,617,997 (0) 104Total Auditor's O&M 439,925 439,925 439,925"' 0 105 Total County Road 26,785,538 2,340,309 29,125,847 29,125,847 0 106 Total Paths&Trails 294,222 - 294,222 294,222 0 109 Total Election Equipment 271,987 271,987 - 271,987. (0)' 110 Total Crime Victims 191,910 191,910 191,910 (0) 114Total Victim Witness Activity 74,907 74,907 74,907 (0) 116 Total Historical Preservation 58,905 58,905 58,905 0 117Total Community Support Services 2,371,173 2,371,173 2,371,173-. .; (0) 118Total Abatement 286,484 286,484 286,484` 0 120 Total I Reet Property Tax 64,672 64,672 64,672 (0) 134Total National Forest Safety 43,092 (1,635) 41,457 41,457 0 135 Total Trial Court Improvement 134,658 - 134,658 134,658- 0 141 Total Sheriff Boating 155,207 (5,029) 150,178 150,178 - 142Total Narcotics Investigation 89,469 8,031 97,500 97,500 (0) 15OTotal Communitv Services Health 3,016,885 - 3,016,885 3,016,8815 (0) 160 Total Law Library 96,373 96,373 96,373 .. (0) 163Total Lodging Tax 980,000 '980,000 980,000_ 0 164 Total Mental Health Tax 2,383,683 75,000 2,458;683 2,459,683 (0) 180Total Treasurer's O&M 293,323 - 293,323 293,323 ' (0) 190Total Veterans Assistance 191,422 191,422 191,422 (0), 192 Total Skokomish Flood Zone 114,662 114,662 114,662 0 194Total Mason Lake Management 145,500 145,500 145,500 0 195 Total Spencer Lake Management 19,650 19,650 19,650, 199 Total Island Lake Management 40,650 40,650 40,650. 205 Total Public Works Facility Bond 1,001,025 1,001,025 1,001,025 215 Total MC LTGO 2013 Bond 138,667 138,667 138,667' 0` 250 Total MC LTGO 2008 Bond 278,888 278,888 :278,888 1 350 Total REET 1 2,342,700 2,342,700 2,342,700 (0) 351Total IREET2 3,710,000 3,710,000 3,710,000 (0) 402 Total I Mason County Landfill 5,220,185 5,220,185 5,220,185 (0) 403 Total I NBCI Sewer Utility 2,671,727 2,671,727 2,671;727 (0) 404 Total NBC[Sewer Reserve 654 (654) 405 Total WW System Development 3,986 - 3,986 3,986 - 411 Total Rustlewood Sewer&Water 479,767 11,864 491,631 491,631 0 50,000 Transfer in from REET 2 412Total Beards Cove Water 797,782 - 797,782 .797,782. 0 413 Total Belfair WW&W Reclamation 4,806,527 4,806,527 4,806;527 0 428 Total Landfill Reserve 439,180 439,180 439,180 .(0) 429 Total Beards Cove Reserve 48,180 171,763 219,943 21q,gq' (0) 480 Total Storm Drain System Development 180,717 180,717 = 180,717- (0) 500 Total Information Technology 1,044,179 1,044,179 1,044,179 (0) 501 Total Equipment Rental&Revolving 6,419,134 68,800 6,487,934 6,487;933 1 1,Z20,000 Purchases on behalf of Road Department 502Total Unemployment Fund 231,293 (1,28B) 230,005 230,005 (0)- (0) Total Excluding General Fund 1 69,976,885 1 2,667,161 72,644,046 72,644,047 (1) 1,270,000 Grand Total I I All Funds 1 120,921,712 4,748,888 125,670,600 125,670,603. (1) 956,000 2021 Mason County Proposed Budget Presentation Expenditures November 2,2020 2021 BUDGET ADJUSTMENT -TOTAL 2021 2021 BUDGET.,.'2021 BUDGET PLR's LEVEL 2- TO 2021 BUDGET BUDGET 'LEVEL 3-BOCC LEVEL 4_PLR, Approved by Fund AUDITOR PRELIM REQUESTS REQUESTS BUfiC APPROVED PLR SUMMARY EXPLANATION Fund Dept Prgm 001 Total General Fund 50,944,827 2,081,727 53,026,554 5.3 026;554 0 874,291 103 Total Sales Use Tax 1,617,997 1,617,997 1,617,997 (0) - 104Total Auditor's O&M 439,925 - 439,925 439,925' 0 County Road 26,785,538 2,340,309 29,125,847 29,125,847 0 1,670,000 Eqpt rentals$50k,Roads eqpt purchases thru ER&R$1.22M,Direct Rds egpt 105 Total purchases$100k,salt shed&sewer/water cnt$300k 106 Total Paths&Trails 294,222 - 294,222 294,222 0 109 Total Election Equipment 271,987 271,987 271,987- 0 110Total Crime Victims 191,910 191,910 191,910 (0) 114Total Victim Witness Activity 74,907 74,907 74,907 0. 116Total Historical Preservation 58,905 58,905 58,905 117Total Community Support Services 2,371,173 2,371,173 2;371;173 (0) 118 Total Abatement 286,484 286,484 286,484 0 120 Total Reet Property Tax 64,672 1 64,673 64,673 (0) - 134 Total National Forest Safety 43,092 (1,635) 41,457 41,457 0 135 Total Trial Court Improvement 134,658 134,658 134,658 0 141Total Sheriff Boating 155,207 (5,029) 150,178 150,178 0 142Total Narcotics Investigation 89,469 8,031 97,500 -97,500 -.0 150 Total Community Services Health 3,016,885 - 3,016,885 3,016,884 1 (•1) 160Total Law Library 96,373 96,373 96,373 ' (0) 163Total Lodging Tax 980,000 980,000 980,000 (0) 164 Total Mental Health Tax 2,383,683 92,570 2,476,253 2,45%683 17,570 27,417 Prof Servs Inc$31k,operating changes<$3,583> 190 Total Treasurer's 0&M 293,323 293,323 -293,323... 0 190 Total Veterans Assistance 191,422 191,422 191,423 (1) 192 Total Skokomish Flood Zone 114,662 114,662 114,662 (0) 194Total Mason Lake Management 145,500 145,500 145,500 0 195 Total Spencer Lake Management 19,650 19,650 - 19,650. 0 199 Total Island Lake Management 40,650 40,650 40,650 0 205 Total Public Works Facility Bond ' 1,001,025 1,001,025 1,001,025 215 Total MC LTGO 2013 Bond 138,667 138,667 - 138,667' 0 250 Total MC LTGO 2008 Bond 278,888 278,888 278,888 1' 350 Total REET 1 2,342,700 2,342,700 2,342,700 (0) (576,456) Reroof building#3$140k,reduction in capital due to bldg#10 351 Total REET 2 3,710,000 3,710,000 3,710,000,' (0) 402 Total Mason County Landfill 5,220,185 2,343,615 7,563,800 5,220,185• 2,343,615. 194,499 Rental Inc$35k,Scales project$156,499 403 Total NBCI Sewer Utility 2,671,727 - 2,671,727 2,671,727' 0 4,000 Small capital addition project$4k 404Total NBCI Sewer Reserve 654 (654) 405Total WW System Development 3,986 - 3,986 3,986 - - 411 Total Rustlewood Sewer&Water 479,767 11,864 491,631 49,1,628 3 38,704 Well House project 412 Total Beards Cove Water 797,782 - 797,782 797,782 0 15,000 Water meter installs$10k&hydrant project$5k 413 Total Belfair WW&W Reclamation 4,806,527 4,806,527 4,806,526 1 - 428Total Landfill Reserve 439,180 439,180 439,180 0 275,500 Post closure costs-decommissioning 429 Total Beards Cove Reserve 48,180 171,763 219,943 219;943 0 - 480 Total Storm Drain System Development 180,717 180,717 180;717 0' - 500 Total Information Technology 1,044,179 1,044,179 1,044,179 0.. Equipment Rental&Revolving 6,419,134 68,799 6,487,933 6,487,933 0 1,220,000 Equipment purchases on behalf of Road department-comes in as revenue to 501 Total ER&R&ER&R pays out capital expense 502 Total Unemployment Fund 231,293 (1,288) 230,005 230,005_ (0) - Total Excluding General Fund 69,976,885 5,028,346 75,005,231 72,644,038 2,361,193 2,865,663 Grand Total All Funds 120,921,712 1 7,110,073 128,031,785 125,670,592 2,361,193 3,739,954 Mason County 2021 Summary Proposed Budget General Fund November2,2020 2020 Adopted Budget 2021 Proposed Budget as of 12/2/2020 Difference:2022 Proposed Budget vs.2020 Adopted Budget Variance • - --__-._ �- _- .• .. <. - - - Rev 1(D) Exp I(D) Salaries& Budgeted ' Salaries& ; Budgeted Salaries& Budgeted 2021 vs. 2021 vs. Dept. General Fund Department Revenues Benefits Operating, , Expenditures FTE's- Revenues Benefits operating ..Ex enditures FTE's Revenues Benefits - operating Expenditures - FfE's 2020 2020 001-OOD Beginning Fund Balance $41,636,958 $. - - •$14,000;000 •' $ - ,$ 2,363,042 - $. - - - 20.31% 0% 001-010 WSU $ 19,000 $ 200,257 $ '89,282 $, 289;539 2.25 -$ ,23,500 $ 220,915 p$ ._:89,384• $ '410,P99 2.25 $ 4,500.$ 20,658 :$ 102 $ 20,760 - 23.68% 7.17% 001-020 Assessor $ 7,000 $ 1,242,664 $ .189,165, $ 1,431,829 14.00 .$ 7,006 $ 1,209,460 l$: 205,324 i$ 1,414,784 13.00 $'.i - $ (33,204)!$ 16,159 $. (17,045) (1.00) 0.00% -1.19% 001-030 Auditor $ 1,029,190 $ 1,245,232 I$.:.-317,235.$ 1,562,467'- 13.00 $ 1,130,017 $ 1,364,048 j$ :337,211 $ 1,701,259'• 1150.. $" 100,827 $ 118,816 $ 19,976 $ 138,792, - 0.50 9.80% 8.88% 001-050 Emergency Management ,$ '64,648 $ 138,839 ;$',_ 92,523 $ 231,362 1.33, $ 56,082. $ 147,713 !$_ `83,459 $ 231,172; 1.33 $ (8,566) $ 8,874 $. (9,064);$ (190):• - -13.25% -0.08% 001-055 Facilities&Grounds $ •" . $ 439,819 '$• 821;593'$ .1,261,412' 'S.50 $- _ $ 494,468'$ 847;950 '$ _1,342,418:, 5.50 $ .' ,= $ 54,649 $ 26;357 $ _ 81,006 0% 6.42% 001-057 Human Resources/Risk Management $ - $ 381,456 $: 206,02Z $ .587,483' 4.OD $ $ 397,103}$ 204,8B4:$ 601,987 4.00 $ -, $ 15,647 $ (1,143),$, 14,504 - 0% 2.47% 001-058 LEOFF $. $ 98,400 '"$ .. 1,644 $ - 100,644, - $ - $ 98,400%$ - 1,644-$- '100,044 $ - $ - $ - S-: - 0% 0.00% 001-070 Clerk $ 329,058 $ 949,591 i,$,. 81,552"$ 1,031,143 12.50 $•- 366,349 $ 1,030,253 !$ - 76,750.$' 1,107,603' '12.50' $'; 38,290 $ 80,662 $ (4,602) $ '75;860, - 11.67% 7.36% 001-080 Commissioners $ $ 334,659 $ 14,010 $ 34%669 3.60 $ $ 342,455 !$ 13,155 $ 355,610 3.00 $ - $ 7,796 $. (855) $ 6,941 - 0% 1.99% 001-090 Support Services $ 700 $ 679,817-,$: ' 26,393 $ 706,210 6.65 $ :700 $ 709,767 $ 24,498''$ 734,265 6.65' $ - $ 29,950 $ (1,895)7,$ 28,055 - 0.00% 3.97% 001-100 District Court $ 978,652 $ 1,177,007 112,650 $ 1,289;657 12.20 $ 1,010,757 $ 1,261,955 i$ 123,873..$ 1,385,828' .12.20' $, 32,105 $ 84,948 •$ .11,223 $ 96,171 - - 3.28% 7.46% 001-125 lCommunity Development $ .1;790,810 $ 1,864,674 $ 389,548..$ 2;254,222` 19.50 .$•,21177,600 $ 2,134,460 I$ s 503,514':$ 2,637;974• 21.50 $ 386,790- $ 269,786 $ 113,966' $ •.383,752 2.00 21.60% 17.02% 001-126 Historical Preservation +$ $ 16;000 $ - !$ 16,000 $ 16,000.. - - •-$ 16,000 $ - $' 16,000 $. 16,000" - 0% 0% 001-146 Parks&Trails .$ -44,0OD. $ 411,120 $, 1351675'$ 546,795,- 4.33 $, ,44,000 $ 424,525 :$' 108,694 $ 532,629 4.33 $ - $ 13,405 i$ .(27,581)'$ (14,176) 0.00% -2.59% 001-170 Juvenile Court Services $ 1,161,972 $ 1,799,661 °$ 135,089 $ 1,934,750'. 19.00 .$• 1,161,438 $ 1,907,5071$ 116;353`•$ 2,029,860, 19.06 $- (534) $ 107,846 $ (16,736)-.$ 89,130: - -0.05% 4.61% 001-180 Prosecutor '$ 192,951 $ 1,488,153 $' 175,994•:$ 1,664,147 '.12.20 $ 248,575, $ 1,697,950 '$ 172;892,.$ '1,870,842,, 13.25 $ :55,624 $ 209,797 $• (3;102)._$ _ 206,695 1.05 28.83% 12.42% 001-185 Child Support Enforcement $ 209,515 $ 182,277 .$ 27,238,$ 209,515 2:05 $ 159,126 $ 132,672 :'$ 26,550 $ 159,222_:' 1.00 $ (50,389) $ (49,605) $ (588) $ (50,293)- (1.05) -24.05% -24.00% 001-190 Coroner $ ,35,000'$ 191,770 'r'$. 130,164,i$- 321,934,- 2.40' ;$ 35,001) $ 221,376',$. '122,864 $. 344,240'. 2AQ $, - $ 29,606:$ (7;300)'$ - 22,306' - 0.00% 6.93% 001-205 Sheriff $,'1,017,443 $10,806,174 !$% 2,467,14$5"$ 13,273,'319'_'-.- 96.50 $,1,000,935 $11,519,862:'$ 3,117,857 $ 14,637,719 98.50 "$: -.(16,608) $ 713,688 .650,712;$ 1,364,40D 2.00 -1.63% 10.28% 001-208 Courthouse Security $ $ - •S -170;740 S 170,740 .- $" - -$ - $ -,170,740 $ 170,740' - - $".- .- $ - $ $ - D% 0.00% 001-240 Office of Public Defense '$ 204,767 $ 738,715 $, i385,160 '$- 1,123,875, 7.00 $ 204,767- $ 727,737'$ 417,209' $' 1,144,946 7.00, $._ -. '$ (10,978)•$. '32,049 $ 21,071'_. - 0.00% 1.87% 001-250 Superior Court $ 68,927 $ 930,429 ($ -150,377.'$ 980,806 7.58. $ 68,350 $ 862,418 $ _148,202 $ 1,030,620• 7.58 $' (577) $ 31,989 :$ - (2,175)1$ 29,814 - -0.84% 3.04% 001-255 Family Court .$ .2,500 $ - „$ ,2;500. $ 2,500 - -' •$ 2,560- $ - :$ ' 2,500 $; '2,500 - $ - $ - .$ $ - - - 0.00% 0.00% 001-256 Therapeutic Court $:,- 610,884 $ 283,194 $ =331,475•$ 614;669,' 3.30 $ '636,507 $ 298,135 $ 338,567..$ 636,702 3.30 $: 25,623 $ 14,941 .$ . 7,092 $ - ' 22,033 - 4.19% 3.58% 001-258 Murder Expenditures $ - $ - $. '50,00o $ 50,000` - $ - $ - I$ 50,000•$ 50,000 - $' - $ - :$ $ - - 0% 0.00% 001-260 Treasurer $ 26,348,450-$ 684,757 i$: 136 776;:$ 821,533: 8.00 2$26,226,764 $ 729,965 $ '140,800 $ 870,765'. 8.00 $ :(121,686) $ 45,208 $ •4,024•$ 49,232 - -0.46% 5.99% 001-300 Non Departmental $ 3,829;804 $ 457,693 $:-3;744,343' $ 4,202,036 $,=,4,003;486 $ 457,693;$ 4,427,086'-$ -4,884,779' - $ 173,662. $ 1$ 682,743 $ 682,743' - 4,54% 16.25% 001-305 1 Motor Pool $ - $ 447,202 $ 37,192'$ '17;39fi $ 54,588 `0.50 $ 447,202. $ 37,192 $ 17,396•$ 54,588 0.50 0% 0% 001-310 Transfers Out $ - $. 913,913 $ "913,913 ., $ - $ 467,594.$ 467,594 $ - $ (446,319),$ (446,319) - 0% -48.8491 001-320 Ending Fund Balance $ - - $ 11,656,66D 1 S 12,226,175 $ - $ 569,515_ D% 4.89% Total General Fund INCLUDING BFB&EFB $49,581,229 $26,626,358 $11,298,211`$ 49,581,229' -.256.29 $53,026,554. $28,428,029 $.12,372,350.$ 53,026,554. 260.29 •$ 3,445,325 $1,801,671 ,$1;074,139. $ 3,445,325,• -4.00 6.95% 6.95% Total General Fund REMOVING BFB&EFB $ 37,944,271 $26,626,359 $11,298,211 1$ 37,924,569 1 256.291$39,026,554 1$28,428,029 1$12,372,350.1$ 40,800,379 1 260.291$ 1,082,283 1$1,801,671 1$1,074,139 1$ 2,875,810 1 4.001 2.85% 7.58% Mason County 2021 Proposed Budget Special Funds November 2,2020 2020 Adopted Budget 2022 Proposed Budget as of 11/2/2020 Difference:2021 Proposed Budget vs.2020 Adapted Budget Variance Rev 1(D) Exp 1(D) Salaries& Budgeted Salaries& Budgeted Salaries& Total Budgeted 2021 vs. 2021 vs. Fund Fund Name Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's Revenues Benefits Operating Expenditures FTE's 2020 2020 103 Sales Use Tax $ 1,203,392 $ - $ 1,203,392 $ 1,203,392 - $ 1,617,997 $ - $ 1,617,997 $ 1,617,997 - $ 414,605 $ - $. 414,605 $ 414,605 - 34.45% 34.45% 104 Auditor's O&M $ 407,322 $ 46,777 $ 360,545 $ 407,322 0.50 $ 439,925 $ 50,974 $ 388,951 $ 439,925 - $ 32,603 $ 4,197 $ 28,406 $ 32,603 (0.50) 8.00% 8.00% 105 County Road $ 28,850,774 $ 6,048,631 :$ 22,802;143 $ 28,850,774 61.80 $ 29,125,847 $ 6,364,624 $22,761,223 $ 29,125,847 61.20 $ 275,073 $ 315,993 $ (40,920) $ 275,073 (0.60) 0.95% 0.95% 106 Paths&Trails $ 285,892 $ - .$ 285,892 $ 285,892 - $ 294,222 $ - 1$ 294,222 $ 294,222 - $ 8,330 $ - $ 8,330 $ 8,330 - 2.91% 2.915e 109 Election Equipment $ 181,832 $ - $ 181,832 $ 181,832 - $ 271,987 $ - $ 271,987 $ 271,987 _ - $ 90,155 $ - $ 90,155 $ 90,155 - 49.58% 49.58% 110 Crime Victims $ 178,365 $ 72,556 $ 105,809 $ 178,365 1.00 $ 191,910 $ 76,455 $ 115,455 $ 191,910 1.00 $ 13,545 $ 3,899 $ 9,646 $ 13,545 - 7.59% 7.59% 114 Victim Witness Activity $ 77,086 $ 57,589 $ 19,497 $ 77,086 0.75 $ 74,907 $ 60,765 $ 14,142 $ 74,907 0.75 $ (2,179) $ 3,176 $ (5,355) $ (2,179) - -2.83% -2.83% 116 Historical Preservation $ 34,560 $ - $ 34,560 $ 34,560 - $ 58,9D5 $ - $ 58,905 $ 58,905 - $ 24,345 $ - $ 24,345 $ 24,345 - 70.44% 70.44% 117 Community Support Services $ 2,254,700 $ 78,241 '$ 2,176,459 $ 2,254,700 0.80 $ 2,371,173 -$ 81,315 $ 2,289,858 $ 2,371,173 0.80 $ 116,473 $ 3,074 $ 113,399 $ 116,473 - 5.17% 5.17% 118 Abatement $ 287,545 $ - $ 287,545 $ 287,545 - $ 286,484 $ - $ 286,484. $ 286,484 - $ (1,061) $ - $ (11061) $ (1,061) - -0.3751 -0.37% 120 REET Pro erty Tax $ 64,283 $ 1,220 $ 63,063 $ 64,283 - $ 64,672 $ 1,220 $ 63,452 $ 64,672 - $ 389 $ - $ 389 $ 389 - 0.61% 0.61% 134 National Forest Safety $ 88,092 $ 20,472',$. 67,620'$ 88,092 - $ 41,457 $ 20,472 $ 20,985 $ 41,457 - $ (46,635) $ - $ (46,635),$ (46,635) - -52.94% -52.94% 135 Trial Court Improvement $ 135,155 $ - $ 135,155 $. 135,155 - $ 134,658 $ - $ 134,658 $ 234,658 - $ '(497) $ - $ (497) $ (497) - -0.37% -0.37% 140 Sheriff's Special Funds $ 340,200 $ 78,563 :$ 261,637 $ 340,200 - $ - $ $ - - $ (340,200) $ (78,563) $ (261,637) $ (340,200) - -100.00% -100.00% 141 Sheriff's Boating Program $ - ,$ - $ - - $ 150,178 $ 10,382 $ 139,796 $ 150,178 - $ 150,178 $ 10,382 $ 139,796 $ 150,178 - 0% 0% 142 Narcotics Investigation Fund $ - $ - $ - - $ 97,500 $ 97,500 $ 97,500 - $ 97,500 $ - $ 97,500 $ 97,500 - 0% 0% 150 Community Services Health $ 2,302,22.9 $ 1,644,580 $ 657,649 $ 2,302,229 18.60 $ 3,016,885 $ 1,859,146 $ 1,157,739 $ 3,016,885 19.20 $ 714,656 $ 214,566 •$ 500,090 $ 714,656 0.60 31.04% 31.04% 160 Law Library $ 96,373 $ 5,112 $ 91,261 $ 96,373 0.06 $ 96,373 $ 5,336 $ 91,037 $ 96,373 0.06 $ - $ 224 $ (224) $ - - 0.00% 0.00% 163 Lodging Tax $ 855,243 $ - :$ 855,243. $ 855,243 - $ 980,000 $ - $ 980,000 $ 980,000 - $ 124,757 $ - $ 124,757- $ 124,757 - 14.59% 14.59% 164 Mental Health Tax $ 2,518,040 $ 101,040 -$ 2,417,000;$ 2,518,040 1.00 $ 2,458,683 $ 105,395 $ 2,353,288 $ 2,458,683 1.00 $ (59,357) $ 4,355 $ (63,712) $ (59,357) - -2.365/ -2.36% 180 Treasurer's O&M $ 270,136 $ 91,984 $ 178,152 $. 270,136 1.00 $ 293,323 $ 99,675 $ 193,648 $ 293,323 1.00 $ 23,187 $ 7,691 $ 15,496 $ 23,187 - 8.58% 8.58% 190 Veterans Assistance $ 187,060 $ - ,$. 187,060 $ 187,060 - $ 191,422 $ - $ 191,422 $ 191,422 - $ 4,362 $ - $ 4,362 $ 4,362 - 2.33% 2.33% 192 Skokomish Flood Zone $ 201,210 $ - ;$ 201,210 $ 201,210 - $ 114,662 $ - $ 114,662 $ 114,662 - $. (86,548) $ - $ (86,548)'$ (86,548) - -43.01% -43.01% 194 Mason Lake Management $ 129,000 $ - $ 129,000 $ 129,000 - $ 145,500 $ - $ 145,500. $ 145,500 - $ 16,500 $ - $ 16,500 $ 16,500 - 12.79% 12.79% 195 ISPencer Lake Management $ 14,500 $ - $ 14,500 $ 14,500 - $ 19,650 $ - $ 19,650 $ 19,650 - $ 5,150 $ - $ 5,150.$ 5,150 - 35.52% 35.52% 1991 Island Lake Management $ 29,000 $ - ;$ 29,000 $ 29,000 - $ 40,650 $ - IS 40,650 $ 40,650 - $ 11,650 $ - $ 11,650 $ 11,650 - 40.17% 40.1751 205 Public Works Facility Bond $ 1,001,400 $ - $ 1,001,400 $ 1,001,400 - $ 1,001,025 $ - $ 1,001,025. $ 1,001,025 - $ (375) $ - $ (375) $ (375) - -0.04% -0.04% 215 MC LTGO 2013 Bond $ 141,135 $ - $ 141,135 $ 141,135 - $ 138,667 $ - $ 138,667 $ 138,667 - $ (2,468) $ - $ (2,468) $ (2,468) - -1.751/ -1.75% 250 MC LTGO 2008 Bond $ 276,268 $ - $ 276,268 $ 276,268 - $ 278,888 $ - $ 278,888 $ 278,886 - $ 2,620 $ - $ 2,620 $ 2,620 - 0.95% 0.95% 350 FEET 1 $ 3,283,051 $ 80,497 $ 3,202,554 $ 3,283,051 - $ 2,342,700 $ 85,800 $ 2,256,901) $ 2,342,700 - $ (940,351) $ 5,303 $ (945,654) $ (940,351) - -28.645' -28.64% 351 FEET $ 3,993,988 $ 74,464 $ 3,919,524. $ 3,993,988 - $ 3,710,000 $ 77,543 $ 3,632,457 $ 3,710,000 - $ (283,988) $ 3,079 $ (287,067),$ (283,988) - -7.11% -7.11% 402 Mason County Landfill $ 4,820,342 $ 918,073 $ 3,902,269 $ 4,820,342 12.35 $ 5,220,185 $ 1,003,107 $ 4,217,078 $ 5,220,185 12.57 $ 399,843 $ 85,034 $ 314,809 $ 399,843 0.22 8.29% 8.29% 403 NBCI Sewer Utility .$ 2,718,409 $ 533,659?$ 2,184,750 $ 2,718,409 6.03 $ 2,671,727 $ 526,369 $ 2,145,358 $ 2,671,727 5.58 $ (46,682) $ (7,290) $ (39,392) $ (46,682) (0.45) -1.72% -1.729/ 404 NBCI Sewer Reserve $ 654 $ - ,$ 654 $ 654 - $ - $ - $ - $ - - $ (654) $ - $ (654) $ (654) - -100.00% -100.00% 405 WW System Development $ 3,986 $ - $ 3,996 $ 3,986 - $ 3,986 $ - $ 3,986-$ 3,986 - $ - $ - $ - $ - - 0.00% 0.00% 411 Rustlewood Sewer&Water $ 464,939 $ 187,191 $ 277,748 $ -464,939 2.10 $ 491,631 $ 184,274 $ 307,357 $ 491,631 1.95 $ 26,692 $ (2,917).$ 29,609 $ 26,692 (0.15) 5.749/ 5.74% 412 Beards Cove Water $ 801,957 $ 81,765 .$ 720,192 $ 801,957 0.91 $ 797,782 $ 81,000 $ 716,782!$ 797,782 0.85 $ (4,175) $ (765) $ (3,410) $ (4,175) (0.06) -0.52% -0.5251 413 Belfair WW&W Reclamation $ 2,542,876 $ 230,688 -$ 2,312,18E $ 2,542,876 2-56 $ 4,806,527 $ 230,149 $ 4,576,378.$ 4,806,527 2.41 $ 2,263,651 $ (539) $ 2,264,190 $ 2,263,651 (0,15) 89.029/ 89.02% 428 Landfill Reserve $ 439,180 $ - $ 439,180 $ 439,180 - $ 439,180 $ - $ 439,180 $ 439,180 - $ - $ - $ - $ - - 0.00% 0.00% 429 Beards Cove Reserve $ 48,180 $ - ,$ 48,180 $ 48,180 - $ 219,943 $ - .$ 219,943 $ 219,943 - $ 171,763 $ - $ 171,763 $ 171,763 - 356.50% 356.50% 480 Storm Drain System Development $ 167,241 $ - $ 167,241 $ 167,241 - $ 180,717 $ - $ 180,717 $ 180,717 - $ 13,476 $ - $ 13,476 $ 13,476 - 8.06% 8.06% 500 Information Technology -.$ 1,030,503 $ 477,393 !$ 553,110 $ 1,030,503 4.69 $ 1,044,179 $ 503,045 $ 541,134 $ 1,044,179 4.69 $ _ 13,676 $ 25,652 $ (11,976) $ .13,676 - 1.33% 1.33% 501 Equipment Rental&Revolving $ 7,347,298 $ 843,814 $ 6,503,484 $ 7,347,298 8.55 $ 6,487,933 $ 784,143 ,$ 5,703,790 $ 6,487,933 7.75 $ (859,365) $ (59,671) $ (799,694) $ (859,365) (0.80) -11.70% -11.70% 502 Unem loyment Fund $ 242,334 $ 240,350 ,$ 1,984 $ 242,334 $ 230,005 $ 227,489 $ 2,516 $ 230,005 $ (12,329) $ (12,861) $ 532 $ (12,329) - -5.09% -5.09% Total Special&Other Funds $ 70,315,730 $11,914,659 $59,401,071 $ 70,315,730 122.70 $ 72,644,045 $12,438,678 $60,205,367 $ 72,644,045. 120.81 $ 2,328,315 $ 524,019 $ 1,804,295 $ 2,328,315 (1.89) 3.311/ 3.31% Grand Total All Funds $ 3.19,896,959 $119,896,959 378.99 $125,670,599 $125,670,599 381.10 $ 5,773,640 $ 5,773,640 2.11 4.82% 4.82% Note,t[iisfexample uses°non=cerfifreot'assesseil values and'levy figures[Certairnassumptions'tiave'also been made regarding individual 2021 levy amounts.`-' :.:2020 Assessment for: the.2021, T'a' Year Road- Levy,- hift Example: Assessed Value 2021 Rate 2021 Rate TCA.1 82 2021 Allowable Levy 2021 Allowable Levy Districts Difference - Shift Amount As:of 10.2 20 Before Shift AfterShift .After Shift Before Shift: : After Shift - County Current Expense 9,585,850,175 1.1055795 1.3309117 1.3309117 0.2253322 $ 10,597,920.32 $ 12,757,920.32 $ 2,160,000.00 County Roads 8,721,433,706 $ 11,331,586.58 $ 9,171,586.58 $ (2,160,000.00) City of Shelton 864,416,469 2.5416674 2.5416674 2.6416674 0.0000000 $ 2,197,059.19 $ 2,197,059.19 Timberland Regional Library 9,585,850,175 0.34046801 0.34046801 0.34046801 0.00000001 $ 3,263,675.24 $ 3,263,675.24 Hospital District No.1 7,586,603,821 0.3093267 0.3093267 0.3093267 0.0000000 $ 2,346,739.86 $ 2,346,739.86 Shelton Metropolitan Park 864,416,469 0.6919459 0.6919459 0.6919459 0.0000000 $ 598,129.46 $ 598,129.46 4.9889875 6.2143197 5.2143197 Notes regarding?ahe allays examole 1.The above example is using non-certified assessed values that are changing daily,due to the Assessor's Notice of Value 30-Day Appeal Period. 2.It is assumed in the above example that the appropriate resolutions have been passed to allow each taxing district to levy at their highest lawful levy. 3:T+he above example�uses ttiQevy.<rateaandalevy amount,fromIlast year?2020 for the Timberland Re`Tonal Libra Districf 3a.The library district will certify their 2021 levy rate to the County towards the end of December. 3c.Although the library district's levy rate has gradually decreased,from$0.40 in 2016,to their$0.34 rate last year,the library district may levy up to$0.50 per$1,000. General notesto+keep`m"mmd 1.At the option of the county legislative authority,some of the levy capacity of the,road levy may be shifted to increase the county general levy. RCW 84.52.043 allows the shift to take place if after the shift(a)the county general levy does not exceed$2.475 per$1,000 and(2)does not harm another taxing district. 2.If the total levy exceeds the$5.90 limit,the road levy shift(a)must be reduced or eliminated,or(b)another district's levy must be bought down. A4oaddevy shift cannot'cause{pro=ratmg� ' 3.State law authorizes most taxing districts to levy a certain rate each year without voter approval;these are commonly referred to as regular levies.All together,certain local regular levies cannot exceed$5.90.When this$5.90 limitation is exceeded,the rates must be prorated among the districts,according to a statutory mechanism for reducing junior district rates.RCW 84.52.010 provides the proration order to be followed. ,2020 Assessment-for the)2021�Tax�Year,- ;; 1.2021 assessed values will not be available until the end of October.Although not certified,assessed values have increased countywide by about 8.5%from last year. When assessed values increase,levy rates usually decrease.However,levy rates are also dependent on taxing district levy requests and the calculation of levy limitations. 2.Taxing districts have until November 30th to submit their levy requests.The library district will certify their levy rate to the county near the end of December. ote,this p ind exarriple uses rion cerfifretl assessed'yaliies and,levy trgiies Certain assumtionssfave also tieenamatJe,4regardingiVid'ual`2021 N levy ainounts:j 2020-Assessment for the 2021 Tax,Year Road .Levy,ShiWExain I A Value 2021 Rate 2021 Rate TCA 1&2 "2021 Alloinrable Levy" 2021 Allowable' Levy Districts. ' Difference Shift-Amount 2.20 Before Shift After Shift After Shift .Before Shift:° AfterShiftCounty Current Expense0,175 1.1055795 1.2099000 1.2099000 -0.1043205 $• 10,597,920.32 $ 11,597,920.32 $ 1,000,000.00 County Roads 3,706 $ 11,331,586.58 $ 10,331,586.58 .$ (1,000,000.00) City of Shelton 6,4692.5416674 2.5416674 2.5416674 0.0000000 $ 2,197,059.19 $ 2,197,059.19Timberland Regional Library0,175 .0.3404680 0.3404680 0.3404680 0.0000000 $ 3,263,675.24 $Hospital District No.1 3,821 0.3093267 0.3093267 0.3093267 0.0000000 $ 2,346,739.86 $ 2,346,739.86 Shelton Metropolitan Park16,469 0.69194591 0.6919459 0.6919459 0.0000000 $ 598,129.46 $ 598,129.46 4.98898761 5.0933081 6.0933081 Notes regar fi -the above example: 1.The above example.is using non-certified assessed values that are changing daily,due to the Assessor's Notice of Value 30-Day Appeal Period. 2.It is assumed in the above example that the appropriate resolutions have been passed to allow each taxing district to levy at their highest lawful levy. T4S_0ve eza`mple us411he levy rr to and;levy amount from.last.year,2020,for the Timberland Regional Library District: 3a.The library district will certify their 2021 levy rate to the County towards the end of December. 3c.Although the library districts levy rate has gradually decreased,from$0.40 in 2016,to their$0.34 rate last year,the library district may levy up to$0.50 per$1,000. ,Geer ,nal'otes tokeep irernind' 1.At the option of the county legislative authority,some of the levy capacity of the road levy may be shifted to increase the county general levy. RCW 84.52.043 allows the shift to take place if after the shift(a)the county general levy does not exceed$2.475 per$1,000 and(2)does not harm another taxing district. 2.If the total levy exceeds the$5.90 limit,the road levy shift(a)must be reduced or eliminated,or(b)another districts levy must be bought down. A!road levy shiftcannot cause pro-rating.' 3.State law authorizes most taxing districts to levy a certain rate each year without voter approval;these are commonly referred to as regular levies.All together,certain local regular levies cannot exceed$5.90.When this$5.90 limitation is exceeded,the rates_must be prorated among the districts,according to a statutory mechanism for reducing junior district rates.RCW 84.52.010 provides the proration order to be followed. 2020 Assessmentjfor tfie;2021 Tax'Year 1:2021 assessed values will not be available until the end of October.Although not certified,assessed values have increased countywide by about 8.5%from last year.. When assessed values increase,levy rates usually decrease.However,levy rates are also dependent on taxing district levy requests and the calculation of levy limitations. 2.Taxing districts have until November 30th to submit their levy requests.The library district will certify their levy rate to the county near the end of December. Note this exairiple..usesgn`on cer4ifietl essessedrvaluesia'ndilev ptionsl!ave.als_ojbeenkmadeiregarding individual'2021 levy'amounfs: 2020::-isessment for the 2021 T'ax Year Road. Levy-Shift Exam = le - p Assessed Value''202'1 Rate 2021 Rate TCA;1&2 �.2021 Allowable.Levy 2021 Allowable Levy, Districts Difference Shift Amount As of;10.2.20'! ':Before Shift_ After Shift `After Shift Before Shift. After Shift County Current Expense 9,585,850,175 1.1055796 1.1577398 1.1577398 0.0521603 $ 10,557,920.32 $ . 11,097,920.32 $ 500,000.00 County Roads 8,721,433,706 $ 11,331,586.58 $ 10,831,586.58 $ (500,000.00) City of Shelton 864,416,469 2.5416674 2.5416674 2.5416674 0.0000000 $ 2,197,059.19 $ 2,197,059.19 Timberland Regional Library 9,585,850,175 0.34046801 0.3404680 0.34046801 0.00000001 $ 3,263,675.24 $ 3,263,675.24 Hospital District No.1 7,586,603,821 0.3093267. 0.3093267 0.3093267 .0.0000000 $ 2,346,739.86 $ 2,346,739.86 Shelton Metropolitan Park 864,416,469 0.69194591 0.6919459 0.6919459 0.0000000, $ 598,129.46 $ 598,129.46 [� 4.98898751 5.0411478 5.0411478 No_tes regardingAthe+aliove3example 1.The above example is using non-certified assessed values that are changing daily,due to the Assessor's Notice of Value 30-Day Appeal Period. 2.It is assumed in the above example that the appropriate resolutions have been passed to allow each taxing district to levy at their highest lawful levy. 3:The.aboveEexamplellusestthe lev'yrsrateta d',,16 ainouiit fro imberland Regional Library Distfict 3a.The library district will certify,their 2021 levy rate to the County towards the end of December. 3c.Although the library district's levy rate has gradually decreased,from$0.40 in 2016,to their$0.34 rate last year,the library district may levy up to$0.50 per$1,000. General notes'tokeep mmind 1.At the option of the county legislative authority,some of the levy capacity of the road levy may be shifted to increase the county general levy. RCW 84.52.043 allows the shift to take place if after the shift(a)the county general levy does not exceed$2.475 per$1,000 and(2)does not harm another taxing district. 2.If the total levy exceeds the$5.90 limit,the road levy shift(a)must be reduced or eliminated,or(b)another district's levy must be bought down. AIroad levy shiftdcannoftcau '6 pro=rating: 3.State law authorizes most taxing districts to levy a certain rate each year without voter approval;these are commonly referred to as regular levies.All together,certain local regular levies cannot exceed$5.90.When this$5.90 limitation is exceeded,the rates must be prorated among the districts,according to a statutory mechanism for reducing junior district rates.RCW 84.52.010 provides the proration order to be.followed. 2020 Assessment-for the%2021 Tax�Year�•„ 1.2021 assessed values will not be available until the end of October.Although not certified,assessed values have increased countywide by about 8.5%from last year. When assessed values increase,levy rates usually decrease.However,levy rates are also dependent on taxing district levy requests and the calculation of levy limitations. 2.Taxing districts have until November 30th to submit their levy requests.The library district will certify their levy rate to the county near the end of December.