HomeMy WebLinkAbout081-21 (FiscalYear2021-2022Budget)FY2021-2022 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 24, 2021, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Frederick,
Virginia, that the budget for the 2021-2022 Fiscal Year as advertised in The Winchester Star on
March 15, 2021, be hereby approved in the amount of $489,338,737.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2021-2022 fiscal
year be adopted and the funds appropriated as follows:
A
Non -School
Categorical
General Operating Fund
$209,706,798
Regional Jail Fund
25,643,264
Landfill Fund
11,263,660
Division of Court Services Fund
473,935
Shawneeland Sanitary District Fund
981,768
Airport Operating Fund
2,023,033
Lake Holiday Sanitary District Fund
779,998
EMS Revenue Recovery Fund
1,954,041
Economic Development Authority Fund
647,926
School Operating Fund
1941975,704
Instruction
Admin., Attendance & Health
Pupil Transportation
Operations and Maintenance
Applied to personal property including
Food Services
business equipment. Business Equipment
Facilities
assessed at 30% of original cost.
Transfers—School Nutrition& Textbook Funds
Applied to personal property on one vehicle to
Technology
volunteer firefighters that are approved and
School Debt Service Fund
181897,606
School Capital Projects Fund
1,000,000
School Nutrition Services Fund
7,827,466
NREP Textbook Fund
20,000
Consolidated Services/Maintenance Fund
3,600,000
School Private Purpose Funds
550,000
School Textbook Fund
2,749,321
NREP Operating Fund
6,214,217
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2021 assessment year as follows:
Property Taxes — Rates Der 100 of assessed value
$0.61 Applied to real estate, including mobile homes
Applied to personal property including
$4'86
business equipment. Business Equipment
assessed at 30% of original cost.
$2.25
Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
$0.01
Applied to aircraft
Zero tax
Applied to antique vehicles and mopeds
$2.00 On declining values to be applied to
machinery and tools. The declining values are
60% for year one, 50% for year two, 40% for
year three, and 30% for year four and all
subsequent years.
$2'00 On apportioned percentage of book values to
be applied to Contract Classified Vehicles and
equipment
Computer Equipment & Peripherals used in a
Data Center. The declining values are 50% for
$1'25 year one, 35% for year two, 20% for year
three, 10% for year four and 5% for year 5 and
subsequent years.
Business and Professional Occupational License Rates
Contractors
Retail
Financial, Real Estate, and Professional
Services
$0.16 per $100 of gross receipts
$0.20 per $100 of gross receipts
$0.58 per $100 of gross receipts
Repair, personal and business services $0.36 per $100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale
$0.05 per $100 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Meals tax
Other General Taxes
4% of gross receipts (Jan. 2021 -Sept. 2021)
6% of gross receipts (Effective Oct. 1, 2021)
Transient Occupancy tax 3.5% of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$52 Per ton for commercial/industrial
$47 Per ton for construction demolition debris
$22 Per ton for municipal waste
$40 Per ton for municipal sludge
$17 Per ton for Miscellaneous Rubble Debris
Shawneeland Sanitary District Taxes
$190 Unimproved Lots
$660 Improved Lots
Lake Holiday Sanitary District Taxes
$678 Buildable Lots
$264 Unbuildable Lots
Lots owned by Lake Holiday Country Club, Inc.
$0 Buildable Lots and Unbuildable Lots
Star Fort Subdivision Taxes/Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing $40 annually
Fredericktowne $42.50 annually
Green Acres $25 annually
BE IT FURTHER RESOLVED that appropriations are hereby authorized forthe central stores
fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, length of service fund, special grant awards fund, employee benefits fund,
maintenance insurance fund, development project fund, sales tax fund, commonwealth sales tax
fund, unemployment compensation fund, Forfeited Assets Program, Four -For -Life Funds, Fire
Programs, and Economic Incentive funds equal to the total cash balance on hand at July 1, 2021,
plus the total amount of receipts for the fiscal year 2021-2022. The County Capital Fund and Fire
Company Capital appropriation will include the current year appropriation plus any unused funds
at the end of the fiscal year 2021. The County Capital appropriation shall include funds
transferred to other capital funds for classification purposes.
BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30, 2021,
are re -appropriated to the 2021-2022 fiscal year to the same department and account for which
they are encumbered in the 2020-2021 fiscal year.
BE IT FURTHER RESOLVED that the construction fund projects are appropriated as a
carryforward in the amount that equals the approved original project cost, less expenditures and
encumbrances through June 30, 2021.
Upon motion made by Supervisor Slaughter and seconded by Supervisor Stegmaier, the above
resolution was passed by the following recorded vote:
Charles S. DeHaven, Jr. Aye Blaine P. Dunn No
Robert W. Wells Aye David D. Stegmaier Aye
Shawn L. Graber No Judy McCann -Slaughter Aye
J. Douglas McCarthy No
A COPY TESTE:
Kris C. Tierney
Clerk, Board of Supervisors
County of Frederick, Virginia
BOS Res. #081-21