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Home My WebLink About993023.tiff n- BERTHOUD FIRE PROTECTION DISTRICT 2000 BUDGET REPORT 993023 ( C a ,r�1� BUDGET INDEX Section A District Operation Information Section B Financial History and Comparisons Section C 1999 Budget Message 1999 Budget Expenditure Highlights Section D General Fund Revenue Expenditures Section E Capital Expenditure Fund Revenue Expenditures Section F Volunteer Fireman' s Pension Fund Revenue Expenditures Section G Resolutions and Certifications Resolution to set Mill Levies Appropriations Revenue Resolution Resolution to Adopt Budget Certification of tax levies Statutory Property Tax Rev. Limitation Property Tax Revenue Limit Calculations Worksheet Certification of Value (s) MISSION STATEMENT The Berthoud Fire Protection District is committed to excellence in providing emergency fire, rescue and combined ALS and BLS emergency medical services and providing quality fire prevention and public education to the citizens of the District by means of innovative and cost-effective measures BOARD OF DIRECTORS Phil Pennock, President Dan Hershman, Vice President John Erickson, Secretary/Treasurer John Ward, Director Gene Kiehn, Director The Berthoud Fire Protection District Board of Directors has concentrated on its leadership role and has provided progressive direction in a unified goal of providing our customers, the citizens and visitors of the District, with the best available services, keeping cost effectiveness in mind. DISTRICT PROFILE, The Berthoud Fire Protection District, established on June 26, 1950, evolved from the Berthoud Hose Company No. 1, which was established in 1888 . It is governed by a board of five (5) publicly elected officials . Emergency and non emergency services are provided to an area of 98 square miles and a population of 12, 500 people, with a commuter population of 70, 000 people . The District currently has a property tax mill levy assessed at 6 . 885 mills which funds a major portion of the Districts' operational budget . On December 31, 1998 the District' s " Debt Service" mill levy of 1 . 243 mill expires . The bond indebtedness for the Berthoud Area Community Center and Fire Department addition has been paid in full as of December 1, 1998 . In May of 1998 the tax payers of the District voted, in a Special District election, to extend the 1 . 243 mill levy for capital improvement/expenditures for a period not to exceed ten (10) years effective January 1, 1999 . The "Capital Improvement/Expenditure" fund mill levy will generate $109. 375 . 00 from property tax in 2000 . BERTHOUD FIRE PROTECTION DISTRICT ORGANIZATIONAL CHART January 1, 2000 BOARD OF DIRECTORS Fire Chief Admin. ./Fire Prevention/Support Services Office Manager Bookkeeping BACC Director Receptionist Inspector(s) Reserve Firefighter(s) Vol. Battalion Chief(s) Battalion Chief Battalion Chief Battalion Chief (2) A Shift Commander B Shift Commander C Shift Commander Vol. Lieutenant(s) Firefighter/EMT-B Firefighter/EMT-B Firefighter/EMT-B (2) Firefighter(s) Intern Firefighters Intern Firefighter Intern Firefighter Vol.Shift/Vol. Trad. EMS/Group EMS/Group EMS/Group ASSESSED VALUE HISTORY YEAR LARIMER WELD BOULDER TOTAL 1987 25,084 , 080 5,385 ,590 1,084 ,840 31 ,554 ,510 1988 *43,548, 990 5, 729,550 1, 944,290 51,222 , 830 1989 40 ,408, 630 5 ,707 ,250 2 ,221,310 48,337 , 190 1990 40 ,040, 640 6,179,400 2,346, 960 48,567 , 000 1991 40,327 ,030 6,577, 840 2 ,288, 860 49,193, 730 1992 40 ,074,550 6,597 , 730 2,250,330 48, 301 ,580 1993 40,074 ,550 5,880 ,400 2 ,338 , 600 48 ,293,550 1994 41, 632,270 5, 904,426 2 ,432,530 49, 937 ,500 1995 43, 959,530 6,238, 840 2 ,496,400 52 , 694 , 770 1996 51,135,840 6,828,840 2 , 931 ,470 60,896,150 1997 54 , 769,110 7 ,407 ,090 2 , 949,200 65,125,400 1998 60,264,400 8 ,116, 620 2 , 937 , 910 71,318 , 930 1999 63,237 , 970 8,239, 677 2, 954 , 750 74 , 432 ,397 2000 75, 625,660 8, 908, 660 3,457,330 87, 991, 650 * Reappraisal of property MILL LEVY HISTORY YEAR GENERAL DEBT SERVICE PENSION TOTAL 1987 8 . 00 N/A 1 . 00 9. 000 1988 5 . 44 N/A .539 5 . 979 1989 5. 831 1 . 672 .565 6. 396 1990 6. 328 1 . 783 .500 8 .500 1991 6. 328 1 . 760 . 389 8 . 500 1992 6 . 892 1 .760 .396 9. 048 1993 6. 871 1 .760 . 416 9. 047 1994 6. 930 1 .760 .357 9 . 047 1995 6 . 956 1 . 760 .331 9. 047 1996 6 .599 1 .250 .286 8 . 135 1997 6 .593 1 .243 .292 8 .128 1998 6 .597 1 .243 .288 8 .128 YEAE GENERAL CAPITAZ PENSION TOTAL EXPENDITURE/ IMPROVEMENT 1999 6 . 610 1 .243 .275 8 . 128 2000 6 . 198 1 .243 .233 7 . 670 BERTHOUD FIRE PROTECTION DISTRICT 2000 Adopted Budget Message Summary The Mission Statement of the District reads as follows : "The Berthoud Fire Protection District is committed to excellence in providing emergency fire, rescue and medical services and provide quality fire prevention and public education to citizens of the District by means of„ innovative and cost effective measures . ” The Berthoud Fire Protection District serves an area of 98 square miles and an estimated population of 15, 000 . The area served includes portions of Larimer, Weld and Boulder counties as well as the Town of Berthoud and portions of the Town of Mead and Town of Johnstown. Services are provided by staffing of career, volunteer and intern firefighters as well as part-time administrative staff. An additional responsibility accepted by the District is the operation of the Berthoud Area Community Center. Public support of a proposed bond issue in 1989 allowed for the construction of the community center and an addition to the existing fire station. The General Fund budget includes revenues and expenditures reflecting an intergovernmental agreement between the Berthoud Fire Protection District and Thompson Valley Health Services District . This agreement supports the assignment of an advanced life support ambulance and 50% of its staffing (Paramedic/Firefighter) in the District station full time as of March 1, 1992 . Additionally, the agreement calls for the District to provide 50% of advanced life support ambulance staffing with qualified personnel. This cooperative effort between the Berthoud Fire Protection District and the Thompson Valley Health Services District has significantly enhanced fire/emergency medical services within the District by increasing assigned staff to the station and reducing response times . The adopted budget seeks to address the new and ever present needs of the District and to honor its commitments in providing the level and quality of service as defined in the District Mission Statement . The budget reflects specific revenue and expenditures in the General Fund, Volunteer Fireman' s Pension Fund and Capital Expenditure Fund. The 2000 budget is based upon a valuation of $87, 991, 650 . 00 The General Fund mill levy is set at 6. 195 mills, the Volunteer Fireman' s Pension Fund is set at . 232 mills and the Capital Expenditure Fund is set at 1 . 243 mills with a total mill levy of 7 . 670 for 2000 . In accordance with the Tabor Amendment/Amendment 1, 3% of our General Fund budget has been placed in an Emergency Revenue account . Financial information provided includes all sources of revenues and expenditures, beginning and ending fund balances . "In accordance with the budgeting basis of accounting as defined in CRS 29-1-102 (2) for the following method of timing when revenue and other financing sources and expenditures and other financing uses are recognized for budget purposed shall be the "modified accrual basis. " The required schedules and related information for lease purchase agreements have also been included in accordance with House Bill 90-1164 . 2000 BUDGET YEAR EXPENDITURE HIGHLIGHTS Primary goals/objectives of the 1999 budget include : • Increase the number of volunteer firefighters, volunteer EMS • response personnel and intern firefighters through extensive • recruitment program • Continue current levels of service . • Continue to co-staff the ALS ambulance, with limited firefighting and rescue capabilities • Provide public education programs to meet the citizens health and safety needs, to include : • CPR Education • 1st Aid Education • Child Safety Seat Inspection; Replacement and Loan Program • Fire Safety /Burn Education • Carbon Monoxide /Smoke Detector Education and Installation • Open House / Fire Prevention Week Activities • Continue specialty services, i . e . EMS bicycle patrol at major events, sport event EMS standby, etc. • Purchase necessary firefighting and rescue equipment, replace worn and dated firefighting and rescue equipment to provide firefighters and rescue personnel dependable and required equipment to fulfill their obligation to the public safety • Provide current training to emergency personnel, maintaining state and national standards . Continue with development of career personnel utilizing the District' s career development plan adopted in 1998 . • Purchase necessary communication equipment, to include capital expenditure/improvement purchases, to maintain the optimum safety of personnel while delivering emergency services . (Alpha/numeric pagers, VHF pagers, VHF and/or 800 MHZ mobile and portable radios) 2000 Budget Year Expenditure Highlights - Page 2 • Provide annual funding for the Volunteer Fireman ' s Pension Fund. • . Provide continued support of firefighter health and safety programs to ensure the provision of proper personal protective clothing and health services support to District personnel . • Provide for the annual lease purchase payment on the 1998 Emergency - One Trident, purchased in cooperation with the Thompson Valley Health Services District • Provide for continued financial support of the District' s EMS Response Program to ensure quality emergency medical care delivery • Provide for continued financial support of the District' s Dive Rescue and Rope Rescue teams 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 General Fund Fund Balance 1/1 160290.00 184561.00 156921.00 Revenue 657095.00 663101.00 701053.00 • Expenditures 669978.00 690741.00 695976.00 Residual Equity Transfers in (out) 37154.00 0.00 0.00 Fund Balance 12/31 184561.00 156921.00 161998.00 j I I I 1 -- I 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 General Taxes 411 v- Property Tax 489141.00 512466.00 56S862.00 412 ' Specific Ownership 66881.00 70490.00 70000.00 413 Penalty/Interest 1162.00 888.00 0.00 415 Property Tax Refund -332.00 -34.00 0.00 416 Property Tax Prior year -147.00 -375.00 0.00 Total Taxes 556705.00 583435.00 635862.00 Intergovernmental Revenue ■ 422 TVAS/Grants 59873.00 45500.00 39500.00 Total Intergov't Revenue 59873.00 45500.00 39500.00 Charges For Service 431 Bureau Fees 2612.00 4243.00 5500.00 432 Operations Fees 0.00 0.00 0.00 445 BACC Fees 5837.00 5355.00 6000.00 Total For Service 8449.00 9598.00 11500.00 Misc. Revenue 441 Earnings on Deposits 11133.00 10708.00 12000.00 442 Donations 16345.00 11772.00 1844.00 457 Miscellaneous 704.00 2033.00 347.00 Total Misc. Revenue 28182.00 24513.00 14191.00 Other Income 452 Sale of Assets 3886.00 55.00 0.00 Total Other Income 3886.00 55.00 0.00 Fund Transfer 440 Fund Transfer Total 0.00 0.00 0.00 ,Total Revenue 657095.00 663101.00 701053.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Personal Services 100.511O Salary/Wages 58050.00 53513.00 66351.00 100.5112 Vac. Salary/Wages 2941.00 608.00 0.00 100.5'114 Performance Incentives 0.00 2050.00 2600.00 100.5115 Social Security 5162.00 4774.00 5641.00 100.5125 Pension 3752.00 6030.00 4715.00 100.5155 Director Fees 4200.00 4500.00 4500.00 Total 74105.00 71475.00 83807.00 Supplies 100.5215 Office Supplies 7102.00 5500.00 6000.00 Total 7102.00 5500.00 6000.00 Purchase Services 100.531O Audit/Accounting Services 6231.00 6735.00 7000.00 100.532O Subscriptions 778.00 450.00 500.00, 100.5325 _ Dues 1931.00 1641.00 1750.00 100.5335 Postage/Box Rent 1451.00 1550.00 1500.00 100.534O Publish Notices 429.00 1200.00 500.00, 100.5345 Printing 5294.00 2190.00 2500.00 100.535O Legal Services 2873.00 1524.00 1500.00, 100.536O Repair Maintenance 2507.00 3300.00 3500.00 100.5395 Purchase Services 1134.00 1450.00 4500.00 Total 22628.00 20040.00 23250.00 Fixed Charges 100.541O insurance 22219.00 23375.00 22500.00 100.543O Treasurer Fees 9380.00 11607.00 10745.00 100.542O ,Bank Service Charges 139.00 0.00 0.00 Total 31738.00 34982.00 33245.00 Equipment 100.554O Non-Capital 0.00 552.00 0.00 100.5541 Capital 4122.00 0.00 0.00 Total 4122.00 552.00 0.00 Debt Service/Lease 100.5615 Lease Purchase Payment Int. 29.00 0.00 0.00 100.562O Copier 1238.00 0.00 0.00 Total 1267.00 0.00 0.00 Administration Total 140962.00 132549.00 146302.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 200 Firefighting Personal Services 200. 11O ISalary/Wages 189678.00 227355.00: 254757.00 200.5113 Overtime 11542.00 16286.00` 10000.00 200.5114 Performance Incentives — 56.00 5300.00 11200.00 200.5111 ,Hourly 24458.00 14750.00 10000.00 200.5115 ;Social Security 4688.00 4700.00 2000.00 200.512O I Pension 15341.00 17600.00 20282.00 200.5126 EAP 2716.00 3000.00: 3000.00 200.513O Worker Comp 11211.00 13775.00 15212.00 200.5135 ;Health Insurance 24063.00 33580.00 41925.00 200.5165 ,Incentives 9906.00 9702.001 3375.00 200.517O (Banquet 5244.00 4314.00: 4500.00 200.5445 iPensionNolunteer � 20506.00 20500.00 20500.00 (Total 319409.00, 370862.00 396751.00 (Supplies ,- I 200.5215 (Operating 2078.00 4048.00] 2600.00 200.5235 'Uniforms 19803.001 17830.00 10390.00 200.525 ;Repair Parts 0.00 0.00 1500.00 -- --- ;Total 21881.00 21878.00! 14490.00 Purchase Services 200.536O Repair/Maintenance 442.00, 2532.00 2000.00 200.5395 Purchase Services 0.001 0.00 1000.00 Total 442.00 2532.00 3000.00 Equipment 200.5525 'Capital FF Equipment 0.00 1700.001 0.00 200.5526 Non-Capital FF Equip. 2737.00 5255.00 3000.00 Total 2737.00 6955.00 3000.00 ; Debt Services 200.562O Lease Purchase 0.00 0.00 0.00 Total 0.00 0.00, 0.00 1 Fund Transfer � 0.00 0.001 0.00 200.553O Emergency 0.00 0.00 _ 0.00 200.5114 Unemployment 0.00 0.00 0.00 Leave Liability _ 0.00 0.00 0.00 Total 0.00 0.00 0.00 Fire Fighting Total 344469.00I 402227.00. 417241.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Personal Services 300.511O Salary/Wages 2773.00 0.00 2500.00 300.5115 Social Security 208.00 73.00 200.00 Total 2981.00 73.00 2700.00 Supplies 300.5215 Operating 4513.00 4610.00 2500.00 Total 4513.00 4610.00 2500.00 Purchase Services 300.5387 Public Ed Subscriptions 927.00 1200.00 1200.00 300.536O Purchase Services 0.00 0.00 0.00 300.5364 Contract Services 740.00 1230.00 0.00 Total 1667.00 2430.00 1200.00 Fire Prevention Total 9161.00 7113.00 6400.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Supplies 400.5215 Operating 951.00 900.00 500.00 Total 951.00 900.00 500.00 - Purchase Services 400.536O Repair/Maintenance 2712.00 6184.00 6360.00 400.537O Telephone 10001.00 12900.00 11000.00 400.5375 Dispatch 5438.00 6000.00 6500.00 400.5395 Purchase Services 675.00 508.00 4500.00 Total - 18826.00 25592.00 28360.00 Equipment Y� 400.555O Capital Equipment 735.00 575.00 0.00 400.5527 Non-Capital Equipment 1545.00 400.00 1500.00 Total 2280.00 975.00 1500.00 Communications Total 22057.00 27467.00 30360.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Supplies 500.5215 Operating 4951.00 1875.00 2000.00 Total 4951.00 1875.00 2000.00 Purchase Services _ 500.5388 Tuition 6062.00 9878.00 10000.00 500.538O Travel/Acc/Meals 3237.00 5462.00 5000.00 5.00.5364 Services/Purchase 535.00 150.00 500.00 Total 9834.00 15490.00 15500.00 Equipment 500.5527 Non-Capital Equipment 184.00 400.00 1000.00 500.555O Capital Equipment 2510.00 0.00 0.00 Total 2694.00 400.00 1000.00 Training Totaf 17479.00 17765.00 18500.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Supplies 600.5215 Operating 1197.00 1000.00 750.00 600.525O Repair Parts 1177.00 4775.00 2500.00 600.5255 Fuel 6101.00 5500.00 6500.00 600.526O Tires 556.00 1500.00 2000.00 600.5265 Toots 334.00 85.00 500.00 Total 9365.00 12860.00 12250.00 Purchase Services 600.5360 Repair/Maintenance 9564.00 19813.00 10000.00 600.5395 Purchase Services 0.00 0.00 0.00 Total 9564.00 19813.00 10000.00 Equipment 600.5560 Capital 0.00 0.00 0.00 600.5527 Non-Capital 13.00 537.00 0.00 Total 13.00 537.00 0.00 Fire Repair Total 18942.00 33210.00 22250.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Supplies 700.5215 Operating 1581.00 1172.00 1500.00 700.525O Repair Parts 654.00 458.00 750.00 Total 2235.00 1630.00 2250.00 _Purchase Services 700.536O Repair/Maintenance 3000.00 3375.00 1000.00 700.5395 Purchase Services 0.00 0.00 0.00 Total 3000.00 3375.00 1000.00 Equipment 700.5565 Capital Equipment 16682.00 10376.00 0.00 700.5527 Non-Capital Equipment 3381.00 1345.00 0.00 Total 20063.00 11721.00 0.00 Debt Services 700.562O Lease Purchase 27303.00 0.00 0.00 Total 27303.00 0.00 0.00 Total Rescue/EMS Services 52601.00 16726.00 3250.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 800 Station Supplies 800.5215 Operating 5213.00 5000.00 6000.00 800.525O Repair Parts 3030.00 1700.00 3000.00 Total 8243.00 6700.00 9000.00 Purchase Services 800.536O Repair/Maintenance 2530.00 5500.00 2500.00 800.539O Utilities 7150.00 7000.00 8000.00 800.5395 Purchase Services 2233.00 2000.00 2000.00 Total 11913.00 14500.00 12500.00 Improvements 11.111161. 800.5515 Capital 0.00 1098.00 0.00 800.5527 Non-Capital 0.00 775.00 0.00 Total 0.00 1873.00 0.00 I II=MM IIIIIIIIIIIIIIII IIIIIIIIIIIII Total Station 20156.00 23073.00 21500.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 850 BACC/FP Annex Supplies 850.5215 Operating 1413.00 2110.00 2500.00 850.525O Repair Parts 142.00 695.00 500.00 Total 1555.00 2805.00 3000.00 Purchase Services 850.536O Repair/Maintenance 4274.00 4800.00 3000.00 850.539O Utilities 7119.00 5800.00 8000.00 850.5395 Purchase Services 854.00 2558.00 1000.00 Total 12247.00 13158.00 12000.00 Improvements 850.5515 Capital 3667.00 0.00 0.00 850.5528 Non-Capital 4115.00 0.00 0.00 Total 7782.00 0.00 0.00 Total BACC/FP Annex 21584.00 15963.00 15000.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 900 Election Supplies 900.528O Operating 4506.00 0.00 4673.00 Total 4506.00 0.00 4673.00 Purchased Services 900.5395 Purchased Services _ Total 0.00 0.00 0.00 Total Elections 4506.00 0.00 4673.00 2000 GENERAL FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 950 Health/Safety Supplies 950.5215 Operating 756.00 1542.00 1750.00 950.523O PPE -_ 6685.00 11983.00 6500.00 950.525 Repair Parts 0.00 0.00 750.00 Total 7441.00 13525.00 9000.00 Purchase Services _ — 950.5383 Entry Exams 6331.00 1023.00 0.00 950.5386 Exposure Testing 1295.00 15.00 750.00 950.5395 Purchase Services 90.00 85.00 750.00 950.5595 Health/Safety Equipment 2904.00 0.00 0.00 Total 10620.00 1123.00 1500.00 Total Health/Safety I 18061.00 14648.00 10500.00 rranri Tntal i RRQ7R 00 6907.11 00 695976-00 2000 CAPITAL IMPROVEMENT FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Capital Improvement Fund Balance 1/1 0.00 4735.00 Revenue 184434.00 113750.00 Expenditures 179699.00 0.00 Fund Balance 12/31 4735.00 118485.00 Revenue 411 Property Tax 88493.00 92520.00 109375.00 Total Property Tax 88493.00 92520.001 109375.00 Misc. Revenue 443 Penalty/Interest 161.00 415 Refund Tax -6.00 _416 Prior Year Tax -67.00 441 Earnings on Deposit 3679.00 1281.00 4375.00 450 Berthoud National Loan 90545.00 457 _ Misc. Revenue 456 Fund Transfer Total Misc. Revenue 3679.00 91914.00 4375.00 Capital Improvement Total 92172.00 184434.00 113750.00 2000 CAPITAL IMPROVEMENT FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Capital Improvement Expenditures Purchase Services 59.00 Audit Fee Treasurer Fee 1852.00 2187.00 Fees Board/Legal Total Purchase Services 0.00 1911.00 2187.00 Debt Service/Capital Expense Principal retirement 75000.00 176835.00 0.00 Insurance and bonds 400.00 0.00 0.00 Interest 5700.00 953.00 0.00 Total 81100.00 177788.00 0.00 Fund Transfers Fund Transfer Total Fund Transfer Capital Improvement Total 81100.00 179699.00 2187.00 2000 PENSION FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 -December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Pension Fund Fund Balance 1/1 425636.00 471664.00 480976.00 Revenue 95276.00 58927.00 95750.00 " Expenditures 49248.00 49615.00 52248.00 Fund Balance 1/1 471664.00 480976.00 524478.00 Intergovernmental Revenue 421 Match State Funds 18485.00 18450.00 18450.00 435 General Fund Transfer 20506.00 20500.00 20500.00 Total 38991.00 38950.00 38950.00 Misc. Revenue 441 Earnings on Deposit 8964.00 4600.00 9000.00 443 Refund Expenditure 446 Dividends 2038.00 1461.00 2000.00 447 Unrealized Gain/Loss 0.00 5097.00 0.00 448 Realized Gain/Loss 14690.00 7158.00 15000.00 451 Other Income 4674.00 1661.00 4800.00 458 Net Change ACCA Inc. 25919.00 0.00 26000.00 Total Misc. Income 56285.00 19977.00 56800.00 Pension Total Revenue 95276.00 58927.00 95750.00 2000 PENSION FUND BUDGET BERTHOUD FIRE PROTECTION DISTRICT January 1 - December 31, 2000 ACCOUNT DESCRIPTION ACTUAL ESTIMATED FINAL NUMBER PRIOR CURRENT BUDGET YEAR YEAR 2000 1998 1999 Administration 100 Purchased Services 100.5435 FPPA Fees 1673.00 1700.00 1700.00 Total 1673.00 1700.00 1700.00 200 FF Pension Services 200.5710 Benefit Payments 47575.00 47915.00 52248.00 200.5720 Insurance 200.5720 Death Payment Total 47575.00 47915.00 52248.00 Total 49248.00 49615.00 53948.00 RESOLUTION TO SET MILL LEVIES A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE BUDGET YEAR 2000, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO. WHEREAS, the Board of Directors of the Berthoud Fire Protection District has adopted the annual budget in accordance with the Local Government Budget Law on December 13, 2000, and; WHEREAS, the amount of money necessary to balance the budget for general operating expenses is $695, 976. 00 and; WHEREAS, the amount of money necessary to balance the budget for the Capital Expenditure/Improvement expenses is $00 . 00 and; WHEREAS, the amount of money necessary to balance the budget for Firemen ' s Pension expenses is $53, 948 . 00 and; WHEREAS, the 2000 valuation for assessment for the Berthoud Fire Protection District as certified by the County Assessors is $87, 991, 650 . 00 . NOW, THEREFORE, BE IT HEREBY RESOLVED/ORDAINED BY THE BOARD OF DIRECTORS OF THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO: Section 1 . That for the purpose of meeting all general operating expenses of the Berthoud Fire Protection District for the 2000 budget year there is hereby levied a tax of 6. 198 mills upon each dollar of the total valuation for assessment of all taxable property within the District for 2000 . Section 2 . That for the purpose of meeting all Capital Expenditure/Improvement of the Berthoud Fire Protection District for the 2000 budget year there is hereby levied a tax of 1 . 243 mills upon each dollar of the total valuation for assessment of all taxable property within the District for 2000 . Section 3 . That for the purpose of meeting all pension operating expenses of the Berthoud Fire Protection District for the 2000 budget year there is hereby levied a tax of . 233 mills upon each dollar of the total valuation for assessment of all taxable property within the District for 2000 . Resolution to Set Mill Levies - Page 2 Section 4 . That the President is hereby authorized and directed to immediately certify to the County Commissioners of Larimer, Weld and Boulder Counties, Colorado the mill levies for the Berthoud Fire Protection District as hereinabove determined and established. ADOPTED, this 13th day of December, 1999 . Dan Hershman yeviitt John Eric son f � Gene Kiehn Phil Pennock BUJ J n Ward ATTEST:, Ste _ en Charles RESOLUTION TO ADOPT BUDGET A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH FUND AND ADOPTING A BUDGET FOR THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO, FOR THE ENSUING YEAR OF 2000 . WHEREAS, the Board of Directors of the Berthoud Fire Protection District has appointed Stephen Charles to prepare and submit a proposed budget to said governing body at the proper time, and; WHEREAS, Stephen Charles has submitted a proposed budget to the governing body on December 13, 1999, for its consideration, and; WHEREAS, upon due and proper notice, published or posted in accordance with the law, said proposed budget was open for public inspection at a designated place, a public hearing was held on December 13, 1999, and interested taxpayers were given the opportunity to file or register any objections to said proposed budget, and; WHEREAS, whatever increases may have been made in the expenditures, like increases were added to the revenues so that the budget remains in balance as is required by law. NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Berthoud Fire Protection District, Colorado: Section 1 . That estimated expenditures for each fund are as follows : GENERAL FUND $695, 976. 00 PENSION FUND $ 53, 948 . 00 CAPITAL EXPENDITURE/IMPROVEMENT FUND $ 00 . 00 Section 2 . That estimated revenues are as follows : A. GENERAL FUND UNAPPROPRIATED FUND BALANCES $156, 921 . 00 SOURCES OTHER THAN $ 64, 844 . 00 GENERAL PROPERTY TAX $566, 209 . 00 OWNERSHIP TAX $ 70, 000 . 00 TOTAL $857, 974 . 00 Resolution to Adopt Budget - Page 2 B. PENSION FUND UNAPPROPRIATED FUND BALANCES $480, 976. 00 SOURCES OTHER THAN $ 75, 250 . 00 GENERAL PROPERTY TAX $ 20, 500 . 00 TOTAL $524, 478 . 00 C. CAPITAL EXPENDITURE/IMPROVEMENT FUND UNAPPROPRIATED FUND BALANCES $ 12, 128 . 00 SOURCES OTHER THAN $ 4 , 375 . 00 GENERAL PROPERTY TAX $109, 375 . 00 TOTAL $125, 878 . 00 Section 3 . That the budget as submitted, amended, and hereinabove summarized by fund, hereby is approved and adopted as the budget of the Berthoud Fire Protection District for the year stated above . Section 4 . That the budget hereby approved and adopted shall be signed by the Board of Directors and made a part of the public records of the District . Resolution to Adopt Budget - Page 3 ADOPTED, THIS 13TH day of December, 1999 Dan Hershman 1 ) it-'73Ad Cohn Erickson Gene Kiehn 2%, _cjentn'ttra- Phil Pennock jJ ![ -t/O J n W_ar ATTEST: 1 Step n Charles APPROPRIATIONS RESOLUTION A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS, IN THE AMOUNTS AND FOR THE PURPOSES SET FORTH BELOW, FOR THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO FOR THE 2000 BUDGET YEAR. WHEREAS, Berthoud Fire Protection District has adopted an annual budget in accordance with Colorado Budget Law on December 13, 1999, and; WHEREAS, Berthoud Fire Protection District has made provisions therein for revenues equal to or greater than total proposed expenditures as set forth in said budget, and; WHEREAS, it is required by law and is necessary to appropriate the revenues in a budget to and for the purposes below, so as not to impair the operation of the District . NOW, THEREFORE BE IT RESOLVED by the Board of Directors of the Berthoud Fire Protection District, Colorado: Section 1 . That the following sum is hereby appropriated from the revenues of the General Fund for District Operations : Total General Fund: $ 701, 053 . 00 Section 2 . That the following sums are hereby appropriated from the revenues of the Pension Fund Operations : Total Pension Fund: $95, 750 . 00 Section 3 . That the following sums are hereby appropriated from the revenues of the Capital/Expenditure/Improvement Fund for Capital Expenditure and Improvements : Total Capital Expenditure/Improvement Fund: $113, 750 . 00 Appropriations Resolution - Page 2 ADOPTED, THIS 13th day of December, 1999 Dan Hershman John Erickson Gene Kiehn Phil Pennock J&iii W rani `C ATTEST : Step en Charles CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments TO: County Commissioners of Weld County, Colorado. The Board of Directors (governing board) of the Berthoud Fire Protection hereby certifies the following mill levies to be extended upon the District (local government) GROSS assessed valuation of $8,908,660.00 . Submitted this date: 12/13/1999 PURPOSE LEVY REVENUE 1. General operating expenses [This includes 6.431 mills $57,291.00 fire pension, if applicable.] 2. (MINUS) Temporary property tax credit/ ( N/A )mills t $( N/A ) Temporary mill levy rate reduction 39-1-111.5, C.R.S. $ IF THE CREDIT DOES NOT APPLY TO the General Operating Expenses levy PLEASE INDICATE HERE THE LEVY TO WHICH THE CREDIT APPLIES: SUBTOTAL 6.431 mills $57,291.00 3. General obligation bonds and interest [Special Districts must certify separately for each debt pursuant to 32-1-1603,C.R.S.; see back of this form.] mills $ 4. Contractual obligations approved at election mills $ 5. Capital expenditures [These revenues are not subject to the 1.243 mills $11,073.00 statutory property tax revenue limit if they are approved by counties and municipalities through public hearing pursuant to 29-1-301(l.2)C.R.S.and for special districts through approval from the Division of Local Government pursuant to 29-1-302(1.5)C.R.S. or for any entity if approved at election.] 6. Refunds/Abatements mills $ 7. Other(specify): mills $ [These revenues are for purposes not indicated above in#1 through#6 and are not subject to the statutory property tax revenue limit.] TOTAL 7.674 mills $68,364.00 NOTE: Certification must be carried to three decimal places only. NOTE: If you certify to more than one county, you must certify the same levy to each county. NOTE: If your boundaries extend into more than one county, please list all counties here: Weld, Boulder, Larimer Contact person: /Stephen Charle // Daytime phone: (970 ) 532-2264 Signed: �A4x2 g (�j7A !//- Title Fire Chief Send a completed copy of this form to the Division of Local Government, Room 521, 1313 Sherman Street, Denver, Colorado 80203, (303) 866-2156. Page 1 of 2 FORM DLG 70(Rev. 8/99) AMENDED CERTIFICATION OF VALUES Name of Jurisdiction: BERTHOUD FIRE New District: N USE FOR STATUTORY CALCULATIONS (5.5% LIMIT) ONLY In accordance with 39-5-121(2)and 39-5-128(1), C.R.S., The total Assessed Valuations for taxable year 1999 In Weld County On December 1, 1999 Are: Previous Year's Net Total Assessed Valuation: $ 8,239,677 Current Year's Gross Total Assessed Value: $ 8,908,660 • (-) Less TIF4iistrict increment, if any: $ 0 Current year's net total assessed valuation: $ 8,908,660 New Construction *: $ 251,160 Increased production of producing mine": $ 0 Annexations/Inclusions: $ 0 Previously exempt federal property ": $ 0 New primary Oil or Gas production from any $ 0 oil and gas leasehold or land (29-1-301(1)(b) C.R.S.) "': Taxes collected last year on omitted property $ 0.00 as of AUGUST 1 (29-1-301(1)(a) C.R.S.): Taxes abated and refunded as of AUGUST 1 $ 82.27 (29-1-301(1)(a) and 39-10-114(1)(a)(I)(B) C.R.S.): New Construction is defined as:Taxable real property structures and the personal property connected with the structure. ** Jurisdiction must submit a certification to the Division of Local Government in order for a value to be accrued.(DLG52 8 52A) '.•Jurisdiction must submit an application to the Division of Local Government in order for a value to be accrued.(DLG 528) USE FOR 'TABOR' LOCAL GROWTH CALCULATIONS ONLY In Accordance with the Provision Of Article X, Section 20, Colorado Constitution,The Actual Valuations for the Taxable Year 1999 In Weld County On December 1, 1999 Are: Current Year's Value of All Real Property*: $ 62,069,643 ADDITIONS TO TAXABLE REAL PROPERTY: $ 2,073,618 Construction of taxable real property improvements": Annexations/Inclusions: $ 0 Increased mining production ***: $ 0 Previously exempt property: $ 0 Oil or Gas production from a new well: $ 0 Taxable real property omitted from the prevous year's tax $ 0 warrant.(Only the most current year value can be reported) : DELETIONS FROM TAXABLE REAL PROPERTY: $ 345 Destruction of taxable real property improvements: Disconnection/Exclusion: $ 1,855,306 Previously taxable property: $ 3,114 • This includes the actual value of all taxable real property plus the actual value of religious,private schools,and charitable real property. `• Construction is defined as newly constructed taxable real property structures. ***Includes production from a new mine and increase in production of a producing mine. NOTE:All levies must be certified to the Board of County Commissioners no later than December 15, 1999.. IiLC 13 kCU State of Colorado Statutory Property Tax Revenue Limitation Form DLG-53 Department of Local Affairs The"5.5%"Limit,29-1-301,C.R.S. Revised 1999 Division of Local Government Tax Year 1999 (Budget Year 2000) The following steps were used to calculate your limit. This form was generated on 12/10/1999, based on a 12/10/1999 calculation. The Division of Local Government encourages you to check each figure for accuracy. Part A of the Property Tax Limitations Worksheet(Form DLG-53a) may be used to perform the calculations manually and verify the figures on this form. Years referenced are "Tax Years", not budget years. Al. Adjust the 1998 revenue to correct the revenue base,if necessary: Ala.The lesser of the 1998 Revenue Limit 15627,584.00] or the 1998 Certified General Operating Revenue 15512,467.07] = $512,467.07 Alb. Eine Ala 15512,467.07] + 1998 Omitted Property Revenue, if any 15289.00] =Al. $512,756.0 A2. Calculate the 1998 Tax Rate, based on the adjusted tax base: Adjusted 1998 Revenue Base [5512,756.07] = 1998 Net Assessed Value 1574,432,400.00] =A2. 0.00688 A3. Total the assessed value of all the 1999 "growth" properties: Annexation or Inclusion [50.001 + New Construction [S3,469,140.00] + Increased Production of Producing Mine [$0.00]; + Previously Exempt Federal Property [$0.00]$ + New Primary Oil&Gas Production [S0.o0It =Al S3,469,140.00Y1 A4. Calculate the revenue that the "growth" properties would have generated in 1998: Line A3 [$3,469,140.00] x Line A2 10.0068891 =A4. $23,898.91 A5. Expand the Revenue Base by the "revenue" from "growth" properties: Line Al 15512,756.071 + Line A4 [S23,898.91] =A5. $536,654.981 A6. Increase the Expanded Revenue Base by allowable amounts: (Line A5 [5536,654.98] x 105.5%) +Approved Revenue Increase [50.001 DLG-approved increase? IN], Voter-approved increase? [NI =A6. $566,171.00 A7. 1999 Revenue Limit(rounded to whole dollars.): LineA6 15566,171.001 - 1999 Omitted Property Revenue 15309.001 =A7. $565,862 A8.Adjust 1999 Revenue Limit by amount levied over the limit in 1998 (rounded to whole dollars.): Line A7 [5565,862.00] - 1999 Amount Over Limit 150.001 =A8. $565,862 A9. Calculate the Mill Levy which would generate the Adjusted Revenue Limit (rounded to three decimal places): (Line A8 15565,862] + 1999 Net Assessed Value[$87,991,650.00]) x 1,000 =A9. 6.431 Note:Rounding the mill levy up'nay result in revenues exceeding Line A8. NOTE:This calculation does NOT take into account any other limits that may apply to your property tax revenue,such as TABOR limits,statutory mill levy caps,or voter-approved limitations. The Property Tax Limitations Worksheet (Form DLG-53a) may be used to perform some of these calculations for comparison to the "5.5%" limit. These amounts, if certified by your County.Assesssor(s),can be used in this calculation only after an application has been made to the Division. Forms and guidelines are avaliable by contacting the Division. If you need assistance,please contact the Berthoud Fire Prot (64021 1) Division of Local Government: P. O. Box 570 275 Mountain Avenue Phone: (303) 866-2156 Berthoud, Co 80513 Fax: (303) 866-4819 E-mail: CODLG@state.co.us O ! L 40 - / � - CO E | ) 0 � 4. - / - w CD T ) 7 { 69 O 69 - O co C cn 0 - 2 * ! O O - OW0 O • L ; ; ■ 0 \ \ 4-4 L \ \ ] L. § , . - a 5 } { ! / ) } { § / ; - / ! Z O 0. •§ - - - © \ -1 � \ \ ) ) > } - / 0 ! » 3 ) \ - 4 { 1 c \ & { - rn - \ { ! JL \ j / E ! 6969 - 0 { { \ 0 � C al D \ ) \ • / E cil O k 4C. -2 ( \ ; O : ) IV ( { co ` ) - - ) { ) \ ) \ \ : E Ec LI ) ) ! -0 ( \ \ \ ) { { \ { < \ m ° & ^ �L. N� Q ] # j § \ \ 0 \ \ \ \ CC � / 0 L 0 ! ( if k § , ) \ § \ \ iii - ) \ - j \ . PROPERTY TAX REVENUE LIMIT CALCULATIONS WORKSHEET ("5.5%"limit in 29-1-301,C.R.S.,and the TABOR limits,Art.X, Sec.20(4)(a)and(7)(c),Colo.Const.) The following worksheet can be used to calculate the limits on local government property tax revenue. Data can be found on the Certification of Valuations (CV) sent by the county assessor on August 25 of each year, unless othenvise noted. (Note for multi-county entities: If a taxing entity is located in two or more counties,the mill levy for that entity must be the same throughout its boundaries,regardless of county boundaries(Uniform Taxation,Article X,Section 3,Colo.Const.). This worksheet can be used by multi-county entities when the values of the same type from all counties are added together.) Data required for the "5.5%" calculation (assessed valuations): 1. Previous year's net total assessed valuation r $ 2gy3o2 q00.0O 2. Previous year's revenue 2 $ 6702 2s1 .O/1 3. Current year's total net assessed valuation $ - '7 49 l os 4. Current year's increases in valuation due to annexations or inclusions, if any $ 5. Current year increase in valuation due to new construction, if any $ 3`1"6 9/``O. OO 6. Total current year increase in valuation due to other excluded property 3 $ 7. "Omitted Property Revenue" from current year C.V. ° $ Jog,. O-e 8. "Omitted Property Revenue" from prior vear C.V. 6 $ 9. Current year's "unauthorized excess revenue," if any 6 $ Data required for the TABOR calculations (actual valuations): 10. Total actual value of all real property $ 11. Construction of taxable real property $ 12. Annexations/Inclusions $ 13. Increase in mining production $ 14. Previously exempt property $ 15. Oil or gas production from new wells $ 16. Taxable property omitted (from current year's C.V.) $ 17. Destruction of property improvements $ 18. Disconnections/Exclusions $ 19. Previously taxable property $ 20. Abatement/refund dollar value, if any $ 21. Inflation % (This number will not be released by the U.S.Bureau of Labor Statistics until March of next year. Forecasts may be obtained by contacting the Division of Local Government(303)866-2156.) I There will be a difference between net a.v. and gross a.v.only if there is a "tax increment financing" entity,such as a Downtown Development Authority or Urban Renewal Authority,within the boundaries of the jurisdiction. 2 For the "5.5%" limit only(Part A of the Form),this is the lesser of: (a)the total amount of dollars levied for general operating purposes on the net assessed valuation before deducting any Temporary Tax Credit [if Form DLG 70 is used,this figure is on line 1.],or(b)last year's "5.5%"revenue limit. For the TABOR property tax revenue limit(Part C),use(a)from above. 3 Increased production of producing mine,previously exempt federal property,or new primary oil or gas production from any oil and gas leasehold or land. NOTE: These values may not be used in this calculation until certified to,or applied for,by filing specific forms with the Division of Local Government[forms can be found in the Financial Management Manual,published by the State Auditor's Office or contact the Division of Local Government]. °Taxes paid by properties which had been previously omitted from the tax roll. This is identified as "taxes collected last year on omitted property as of Aug. 1"on the CV received by local governments from the assessor. 5 This figure is available on the CV which you received from the assessor last year. 6 This applies only if an "Order"was issued by the Division of Local Government in the current year to reduce the property tax revenue to be levied in December,for collection next year,pursuant to 29-1-301(6),C.R.S. Page(1) DLG 53a(Rev. 8/99) A. Steps to calculate the "5.5%" Limit (refer to numbered lines on the previous page): Al. Adjust the previous year's revenue to correct the revenue base: $,s'/a4SL.o?+ $ = $(.57a 93'4. o) Line 2 Line 8 Previous year's adjusted property tax revenue base A2. Calculate the prior year's tax rate, based upon the adjusted revenue base: sS/a '2s1..o2 _ $ PP-4Q t/GO. 6b= 6. D©6879' Line A I Line 1 Adjusted Previous Year's Tax Rate' A3. T'otal the assessed valuation of all the current year "growth' properties: $� + $34" 9/y . go + $ _ $3 1/49/qD. oe Line 4 Line 5 Line 6 Total "growth"properties A4. Calculate the revenue that rope growth rties would have generated had they been taxed in the prior year : sn'I9/ a y0. .% X . 06crgf = $ ,?if98'. 9/ Line A3 Line A2 Revenue from "growth"properties' AS. Expand the Adjusted Revenue Base (Line Al) by the "revenue" from " r wth" properties: vine. 9/ + $vim'/295Z. O2 = $ J.,‘ ‘S"Y. S ? Line A4 Line A 1 Expanded revenue base A6. Increase the Expanded Revenue Base (Line A5) by allowable amounts: [ $,C7 /.st/. 9,X 1.055 ] + [ $ + $ Line A5 Voter-Approved Revenue Increase 10 DLG-Approved Revenue Increase = $ ,s''4 / 9 /moo Expanded Revenue Base A7. Current Year's Revenue Limit: $$$C/2/, OD- j 109. OO = $ 0—C1/45d'1oZ, 00 Line A6 Line 7 Current Year's "5.5%"Revenue Limit " A8. Adjust Current Year's Revenue Limit by any amount levied over the limit in the prior year: $,c‘Smog OO- $ = $(5"‘ o0 12 Line A7 Line 9 Reduced Current Year's 5.5% Limit. This is the maximum allowed to be levied this year. A9. Calculate the mill levy which would generate the Adjusted Revenue Limit(Line A8): so---‘s-e402, co +$P',9/ISO. oe X 1000 = 6.40/ (Round to 3 decimals) Line A8 Line 3 Mill Levy 7If this number were multiplied by 1000 and rounded to three decimal places, it would be the mill levy necessary in the previous year to realize the revenue in line Al. 8The value of these properties are "excluded"from the"5.5%" limit,according to the statute. 9This revenue is theoretically what the jurisdiction would have received had those"excluded"properties been on the tax roll in the previous year. 10This figure can be used if an election was held to increase property tax revenue above the"5.5%" limit. t 1Rounded to the nearest whole dollar,this is the statutory("5.5%")property tax revenue limit. 12This amount is what DLG will use to compare to what was levied. Page(2) DLG 53a(Rev. 8/99) Steps to calculate the TABOR limit (refer to numbered lines on page one): B. TABOR "Local Growth" Percentage Bl. Determine net growth valuation: - S = S Lines 11+12+13+14+15+16 Lines 17+18+19 Net Growth Value B2. Determine the(theoretical)valuation of property which was on the tax roll last year: - S = S Line I0 Line B1 B3. Determine the rate of"local growth": S - S = (Round to three decimal places) Line B I Line B2 Local Growth Rate B4. Calculate the percentage of local growth: x 100 = - _% Line B3 ' C. TABOR Property Tax Revenue Limit ' Cl. Calculate the growth in property tax revenue allowed: X _ % = S Line 2 Line B4+line 21 Increase allowed (Page I,footnote 2(a)) C2. Calculate the TABOR property tax revenue limit: + S = S Line 2 Line CI TABOR Property Tax Revenue Limit C3. Calculate the mill levy which would generate the TABOR Property Tax Revenue Limit(Line C2): S + s ] X 1000 = (Round to 3 decimals) Line C2 Line 3 Mill Levy D. Which One To Use? There is general agreement among practitioners that the most restrictive of the two revenue limits ("5.5%" or TABOR) must be respected, disallowing the levying of the greater amount of revenue which would be allowed under the other limit. Therefore, one must decide which of the two limits is more restrictive. Compare Line A8 to Line C2. The lesser of the two is the more restrictive revenue limit. NOTE: TABOR(4)(a)requires prior voter approval to levy a mill levy above that of the prior year. This is a third limit on property taxes that must be respected, independent of the two revenue limitations calculated above. If the lesser of the two mill levies in A9 and C3 is more than the levy of the prior year, it is possible that neither of the revenue amounts may be generated, and that revenues must be lowered to comply with this third limit. 'This section is offered as a guideline only. The Division of Local Government is required by law to enforce the"5.5%" limit,but does not have any authority to define or enforce any of the limitations in TABOR. Page(3) DLG 53a(Rev. 8/99) Other levies: Capital Expenditure Levy Under the"5.5%"limit,additional revenue greater than that on line A8 may be levied for capital expenditures,if the specific procedures in 29-1-301(1.2)[counties or municipalities]or 29-1-302(1.5),C.R.S.[special districts or towns under 2000 in population] are followed,or an election is held for this purpose. If such a levy is made, it and the revenue resulting from it must be certified to the county as a separate levy on the appropriate line of Form DLG 70. The amount of revenue derive from this capital levy will not accrue to the "base" upon which next year's calculation will be made. Refund/Abatement Levy The refGvd and abatement revenue, on line 20, reported by the County Assessor to some local governments on the "Certifidtation of Assessed Valuation" is not part of either property tax revenue limitation. This figure, if any, represents revenue that the jurisdiction should have received,but did not. The local governmentmav certify mills sufficient to generat the refund and abatement revenue amount' in excess of the ones calculated for the property tax revenue limitation. This 1, an optional levy and will not accrue to the base for subsequent years' limit calculations. It can be entered on the appropriate line of Form DLG 70 for certifying all levies. Temporary Tax Credit/Mill Rate Reduction A temporary mill levy reduction can be made,in order to effect a refund of tax revenue(39-1-111.5,and 29-1-301(6),C.R.S. If used, it should be certified as a separate levy on line 2 of Form DLG 70, when certifying tax levies to the Count, Commissioners. Annual Incentive Payments The "5.5%" revenue limitation may be exceeded by counties and municipalities by the total amount of annual incentive payments made by the local government in accordance with agreements negotiated with certain private business taxpaye pursuant to CRS 30-11-123(6)[counties]and CRS 31-15-903(5)[municipalities]. This is an optional levy and will not accn _ to the base for subsequent years' limit calculations. It should be certified to the county commissioners as an "other levy" on line 7 of Form DLG 70. Reappraisals Ordered by the State Board of Equalization The"5.5%" revenue limitation may be exceeded by counties to pay for the reappraisal of classes or subclasses ordered by conducted by the State Board of Equalization (C.R.S. 29-1-301(1)(a)). This levy should be certified as an "other levy" line 7 of Form DLG 70. Payment to the State for Excess State Equalization Payments. The"5.5%"revenue limit may be exceeded to make payments to the state when excess state equalization payments are made to school districts due to the undervaluation of taxable property(C.R.S.29-1-301(1)(a)). This levy should be certified as "other levy" on line 7 of Form DLG 70. NOTE: for assistance in using this form, understanding its terms, or suggested improvements, please contact Susar, t Lienhard at the Division of Local Government: (303) 866-2354, 1313 Sherman St.,#521,Denver, CO 80203. '29-1-301(1), C.R.S. and a 1994 Supreme Court case both allow the levying of an amount of revenue above the revenue limits without an election to recoup revenue which was lost in the previous year due to abatements and refunds which might have been granted by various boards and courts. So,for example,if an entity levies$10,000 in one year,but only received$9,000 due to a$1,000 tax abatement granted by a District Court,it could levy an additional$1,000 above either the"5.5%" or TABOR revenue limitation in the following year to offset the loss of revenue. Page(4) DLG 53a(Rev.8/99) CERTIFICATION OF VALUATIONS NEW DISTRICT: NO BERTHOUD FIRE DISTRICT USE FOR STATUTORY CALCULATIONS (5.5% LIMIT) ONLY In accordance with 39-5-121(2) and 39-5-128(1) the total ASSESSED VALUATION for the taxable year 1999 in Boulder County on December 2, 1999 are: Previous Year's Net Total Taxable Assessed Valuation: 2,954,750 Current Year's Gross Total Taxable Assessed Valuation: COPY 3,457,330t Less total TIF District Increment, if any: 0 Current Year's Net Total Taxable Assessed Valuation: 3,457,330 New Construction: 20,460* Increased Production of Producing Mines: Ot Annexations/Inclusions: 0 Previously Exempt Federal Property: 01- New Primary Oil or Gas Production from any Oil and Gas Leasehold or Land(C Rs_29-I-aogr@n: Ot Taxes Collected Last Year on Omitted Property as of Sept. 1 (CRS.29-tdmQxan: .00 Taxes Abated and Refunded as of Sept. 1 (CRs 39-I0-i,4)oxaxo(a)): 381.52 :This value reflects personal property exemptions enacted by the jurisdiction as authorized by Art.X,Sec.20(8)(b),Colo.Constitution New construction is defined as: Taxable real property structures and the personal property connected with the structure. tJurisdiction must submit a certification to the Division of Local Government in order for a value to be accrued. (Jurisdiction must submit an application to the Division of Local Government in order for a value to be accrued. USE FOR "TABOR" LOCAL GROWTH CALCULATIONS ONLY In accordance with the provision of Article X, Section 20, Colorado Constitution,the ACTUAL VALUATIONS for the tax year 1999 in Boulder County on December 2, 1999 are: Current Year's Total Value of All Real Property: 28,790,700¶ Additions to Taxable Real Property: Construction of Taxable Real Property Improvements: 397,000* Annexations/Inclusions: 0 Increased Mining Production: 0§ Previously Exempt Property: 0 Oil or Gas Production from a New Well: 0 Taxable Real Property Omitted from the Previous Year's Tax Warrant: 0 (If land and/or structure is picked up as omitted property for multiple years, only the most current years actual value can be reported as omitted properly.) Deletions from Taxable Real Property: Destruction of Taxable Real Property Improvements: 187,000 Disconnections/Exclusions: 0 Previously Taxable Property: 400 *Construction is defined as newly constructed taxable real property structures. ¶This includes the actual value of all taxable real property plus the actual value of religious,private schools,and charitable real property. *Includes production from a new mine and increase in production of an existing mine. NOTE: No later than August 25,the Assessor shall certify the TOTAL ACTUAL VALUE of ALL TAXABLE PROPERTY to SCHOOL DISTRICTS(39-5-128(1),C.R.S). All Levies Must Be Certified To The Board of County Commissioners NO LATER THAN DECEMBER 15,1999. DLG-57(Rev.08/99) CERTIFICATION OF VALUE FOR LARIMER COUNTY DEC 0 7 Ran December 3, 1999 Name of Jurisidiction: BERTHOUD FIRE DISTRICT New District: No USE FOR STATUTORY CALCULATIONS (5.5% LIMIT) ONLY IN ACCORDANCE WITH 39-5-12I(2)(a)AND 39-5-128(1),C.R.S. AND NO LATER THAN AUGUST 25, THE ASSESSOR CERTIFIES THE TOTAL VALUATION FOR ASSESSMENT,FOR THE TAXABLE YEAR 1999 IN LARIMER COUNTY 1. PREVIOUS YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: $63,237,970 2. CURRENT YEAR'S GROSS TOTALTAXABLE ASSESSED VALUATION: - $75,625,660 • 3. LESS TIF DISTRICT INCREMENT, IF ANY: $0 4, CURRENT YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: $75,625,660 5. NEW CONSTRUCTION: copy $3,197,520 6. INCREASED PRODUCTION OF PRODUCING MINES: # $0 7. ANNEXATIONS/INCLUSIONS: SO 8. PREVIOUSLY EXEMPT FEDERAL PROPERTY # $0 9. NEW PRIMARY OIL OR GAS PRODUCTION FROM ANY PRODUCING OIL AND GAS ## $0 LEASEHOLD OR LAND (C.R.S.29-1301(1)(b): 10.TAXES COLLECTED LAST YEAR ON OMITTED PROPERTY AS OF AUG. 1 (C.R.S.29-1-301(1))(a): 5309 11 TAXES ABATED AND REFUNDED AS OF AUG. 1(29.1.301(1)(A),C.R.S. and (39-10-114(1)(a)(I)(B),C.R.S.: S1,900 • This value reflects personal property exemptions enacted by the jurisdiction as authorized by Art.X,Sec.20(8)(b),Colo.Constitution • New construction is defined as:Taxable real property structures and the personal property connected with the structure. #Jurisdiction must submit respective certifications(Forms DLG 52 52A)to the Division of Local Government in order for the values to be treated as growth in the limit calculation. ##Jurisdction must apply(Forms DLG 528)to the Division of Local Government before the value can be treated as growth in the limit calculation. USE FOR'TABOR' LOCAL GROWTH CALCULATIONS ONLY IN ACCORDANCE WITH THE PROVISION OF ARTICLE X, SECTION 20, COLO CONST,AND 39-5-121(2)(b),C.R.S. THE ASSESSOR CERTIFIES THE TOTAL ACTUAL VALUATION FOR THE TAXABLE YEAR 1999 IN LARIMER COUNTY ON AUGUST 25, 1999 1. CURRENT YEAR'S TOTAL VALUE OF ALL REAL PROPERTY: @ $615,411,504 ADDITIONS TO TAXABLE REAL PROPERTY: 2. CONSTRUCTION OF TAXABLE REAL PROPERTY IMPROVEMENTS: I $32,241,797 3. ANNEXATIONS/INCLUSIONS: $0 4. INCREASED MINING PRODUCTION: 'A SO 5. PREVIOUSLY EXEMPT PROPERTY: $0 6. OIL AND GAS PRODUCTION FROM A NEW WELL: $0 7. TAXABLE REAL PROPERTY OMITTED FROM THE PREVIOUS YEAR'S TAX WARRANT: $4,700 (If land and/or a structure is picked up as omitted property for multiple years,only the most current year's actual value can be reported as omitted property.) DELETIONS FROM TAXABLE REAL PROPERTY: 8. DESTRUCTION OF TAXABLE REAL PROPERTY IMPROVEMENTS: $0 9. DISCONNECTIONS/EXCLUSION: $0 10. PREVIOUSLY TAXABLE PROPERTY: 50 --------- --- IN ACCORDANCE WITH (39-5-128(1),C.R.S.)AND NO LATER THAN AUGUST 25,THE ASSESSOR SHALL , CERTIFIES TO SCHOOL DISTRICTS: 1.TOTAL ACTUAL VALUE OF ALL TAXABLE PROPERTY: --- $0�. @ This includes the actual value of all taxable real property plus the actual value of religious,private schools,and charitable real properly. !Construction is defined as newly constructed taxable real property structures. Includes production from new mines and increases in production of existing producing mines. NOTE: All levies must be Certified to the Board of County Commissioners NO LATER THAN DECEMBER 15,1999 DLG-57(Rev.7/99) Hello