060-23 (FiscalYear2023-2024Budget) FY 2023--2024 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 22, 2023, 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 2023-2024 Fiscal Year as advertised in The Winchester Star on
March 14, 2023, be hereby approved in the amount of$576,931,001,
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2023-2024 fiscal
year be adopted and the funds appropriated as follows:
General Operating Fund $239,544,613
Regional Jail Fund 28,930,902
Landfill Fund 10,251,439
Division of Court Services Fund 611,559
Shawneeland Sanitary District Fund 925,104
Airport Operating Fund 2,974,811
Lake Holiday Sanitary District Fund 781,763
EMS Revenue Recovery Fund 2,506,645
Economic Development Authority Fund 761,418
Transportation Projects Fund 6,041,046
School Operating Fund 229,583,959
School Debt Service Fund 18,927,199
School Capital Projects Fund 7 1,000,000
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School Nutrition Services Fund 11,596,347
NREP Textbook Fund 20,000
Consolidated Services/Maintenance Fund 4,500,000
School Private Purpose Funds 675,000
School Textbook Fund 3,389,393
NREP Operating Fund 7,207,583
Capital Fund 6,702,220
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2023 assessment year as follows:
Property Taxes— Rates per100 of assessed value
$0.51 Applied to real estate, including mobile homes
$4.23 Applied to personal property and business use
vehicles
$4.86 Applied to 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.
Res. No. 060-23
$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 $0.16 per$100 of gross receipts
Retail $0.20 per$100 of gross receipts
Financial, Real Estate, and Professional $0.58 per$100 of gross receipts
Services
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.
Other General Taxes
Meals tax 4% of gross receipts
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
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$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$35 annually
Fredericktowne $45 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, employee benefits fund, maintenance insurance fund, development
project/transportation fund, ARPA 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, 2023,
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plus the total amount of receipts for the fiscal year 2023-2024, The County Capital Fund, Airport
Capital Fund and Fire Company Capital appropriation will include the current year appropriation
plus any unused funds at the end of the fiscal year 2023. The County Capital appropriation shall
include funds transferred from and to other capital funds for classification purposes.
BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30, 2023,
are re-appropriated to the 2023-2024 fiscal year to the same department and account for which
they are encumbered in the 2022-2023 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, 2023.
Passed this 19th day of April 2023 by the following recorded vote:
Charles S. DeHaven,Jr., Chairman Aye Shawn L. Graber No
Heather H. Lockridge No Robert W. Wells Aye
Josh E. Ludwig No Judith McCann-Slaughter Aye
Blaine P. Dunn Aye
A COPY ATTEST
Michael L. Bollhoefer
Frederick County Administrator
Res. No. 060-23