To: Board of Supervisors
From: David O. Livingston, Sheriff-Coroner
Report Title: Setting Special Tax Levy for County Service Areas P-2 Zone A (Blackhawk), P-2 Zone B (Alamo) and P-5 (Round Hill)
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
SET the special tax levy for police services in County Service Areas P-2 (Zones A and B) and P-5 for Fiscal Year 2024-2025 as follows:
P-2 Zone A (Blackhawk):
Single residential: $ 444.59 per parcel, per year
Small multiple residential: $ 444.59 per parcel, per year
Large multiple residential: $ 444.59 per parcel, per year
Commercial/Industrial/Institutional: $ 2,667.46 per parcel, per year
Commercial/Theater: $13,339.53 per parcel, per year
P-2 Zone B (Alamo):
Single residential: $ 67 per parcel, per year
Small multiple residential: $ 67 per parcel, per year
Large multiple residential: $ 67 per parcel, per year
Commercial/Industrial/ Institutional: $ 200 per parcel, per year
P-5 (Round Hill)
Commercial recreational: $ 932 per parcel, per year
All other: $ 470 per parcel, per year
FISCAL IMPACT:
There is no impact on the County General Fund. Setting the special tax levies will ensure the tax is included in the 2024-2025 Property Tax Roll and the County receives revenue from the Blackhawk, Alamo, and Round Hill areas for the police services provided.
BACKGROUND:
The above action for County Service Area P-2 Zone A is required by County Ordinance No. 2019-40. The rates have increased for Fiscal Year 2024-2025. Setting the special tax levy for police services will permit the Sheriff to continue to provide police services in the Blackhawk Area. It is estimated that the special tax levy will raise an estimated $1,142,129 for Fiscal Year 2024-2025.
The above action for County Service Area P-2 Zone B is required by County Ordinance No. 2021-01. Setting the special tax levy for police services will permit the Sheriff to continue to provide police services in the Alamo area. It is estimated that the special tax levy will raise approximately $252,610 for Fiscal Year 2024-2025.
The above action for County Service Area P-5 is required by County Ordinance No. 2019-02. Parcels not used for commercial recreational purposes will have a special tax levy of $470. The rate for parcels used for commercial recreational purposes is set at $932. Setting the special tax levy for police services will permit the Sheriff to continue to provide police services in the Round Hill area. It is estimated that the special tax levy will raise an estimated $355,152 for Fiscal Year 2024-2025.
CONSEQUENCE OF NEGATIVE ACTION:
The special tax levy will not be authorized by the Board of Supervisors resulting in the tax not being included on the 2024-2025 Property Tax Roll.