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April 5 2023 Board Budget Work Session Minutes 267 MINUTES WORK SESSION FREDERICK COUNTY BOARD OF SUPERVISORS WEDNESDAY, APRIL 5, 2023 5:30 P.M. BOARD ROOM, COUNTY ADMINISTRATION BUILDING 107 NORTH KENT STREET, WINCHESTER, VIRGINIA ATTENDEES Board of Supervisors: Charles S. DeHaven, Jr., Chairman; Blaine P. Dunn,Vice Chairman; Robert W. Wells; Judith McCann-Slaughter; Shawn L. Graber; and Josh E. Ludwig were present. The Gainesboro District seat is currently vacant. Staff present: Michael Bollhoefer, County Administrator; Jay E. Tibbs, Deputy County Administrator; Roderick B. Williams, County Attorney; Karen Vacchio, Public Information Officer; Cheryl Shiffler, Finance Director; Bill Orndoff, Treasurer; Seth Thatcher, Commissioner of the Revenue; Jennifer Place, Risk Manager/Budget Analyst; Patrick Fly, Assistant Director of Information Technologies; and Ann W. Phillips, Deputy Clerk to the Board of Supervisors. Finance Committee Members Jeff Boppe and Gary Oates were also present. CALL TO ORDER Chairman DeHaven called the meeting to order at 5:30 p.m. DISCUSSION County Administrator Bollhoefer reviewed the budget timeline and discussed the sustainability of a revenue-neutral tax rate, short-term and long-term goals, and other possible taxes that could provide revenue for the County. Finance Director Shiffler reviewed three budget scenarios using real estate tax rates of $0.51, $0.53, and $0.55 per$100 of assessed value. County Administrator Bollhoefer and Commissioner of the Revenue Thatcher presented options for modifying the Senior Citizens/Disabled Person Exemption & Deferral to provide more tax relief. Minute Book 48 Board of Supervisors Work Session of April 5, 2023 County of Frederick, Virginia 268 The Board discussed using capital project funds to fund operational costs such as school buses and reviewed possible budget cuts. Ms. Shiffler reviewed the additional scenarios requested by Board members that she will provide at the next work session. ADJOURN There being no further business, at 6:47 p.m. the meeting was adjourned. Charles S. DeHaven, Jr. Michael Bollhoefer Chairman, Board of Supervisors County Administrator Minutes Prepared By: Ann W. Phillips Deputy Clerk, Board of Supervisors Minute Book 48 Board of Supervisors Work Session of April 5, 2023 County of Frederick, Virginia