April 19 2023 Board Special Meeting Minutes 288
MINUTES
SPECIAL MEETING
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, APRIL 19, 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; Josh E. Ludwig; and Heather
Lockridge were present.
Staff present: Michael Bollhoefer, County Administrator; Jay E. Tibbs, Deputy County
Administrator; Roderick B. Williams, County Attorney; Karen Vacchio, Public Information Officer;
John Bishop, Assistant Director of Planning; Cheryl Shiffler, Finance Director; Bill Orndoff,
Treasurer; Seth Thatcher, Commissioner of the Revenue; Scott Varner, Director of Information
Technologies; and Ann W. Phillips, Deputy Clerk to the Board of Supervisors.
Finance Committee Member Gary Oates was also present.
CALL TO ORDER
Chairman DeHaven called the meeting to order at 5:30 p.m.
ADOPTION OF FISCAL YEAR 2023-24 BUDGET, AND APPROPRIATIONS AND SETTING OF
2023 TAX RATES—APPROVED
Finance Director Shiffler reviewed the draft budget resolution prepared by staff following
the most recent budget work session.
Supervisor Slaughter moved for adoption of the proposed FY 2023-2024 budget resolution
with the following changes: funding for an additional ambulance, approximately $400,000, for
Station 22 from the capital fund; a change in the employee salary increase from 6.5%to 5.0%, with
this change decreasing the amount of funds used from the capital asset fund; and the
postponement of disbursement of any funds to outside agencies until further discussion has taken
place. Vice Chairman Dunn seconded the motion.
Supervisor Lockridge and the Chairman discussed the timing of a motion to postpone the
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vote on the budget resolution.
Supervisor Graber moved to amend the motion to allocate funds to the schools to have the
same 5%salary increase as the other county employees.
The Board and staff discussed the proposed amendment offered by Supervisor Graber.
Supervisor Ludwig said he preferred to adopt tax rates only and look at the amendments
further before adopting the proposed budget. Supervisors Ludwig, Slaughter, and Lockridge
discussed the proposed salary increases as determined by the School Board.
Supervisor Lockridge said she would like to see the budget vote postponed.
Supervisor Graber asked the County Attorney about the propriety of allowing
postponement after a motion has been seconded. Mr. Williams clarified that a motion to postpone
action on an issue can occur at any time.
Supervisor Lockridge moved to postpone the main motion until the next meeting and vote
on only the real estate tax rate at the current meeting. Supervisor Ludwig seconded the motion.
Supervisor Graber moved to amend the motion to set all of the tax rates as listed in the
proposed resolution. Supervisor Ludwig seconded the motion. Supervisor Ludwig said that
Supervisor Lockridge had just been sworn in earlier in the day and had not had time to learn about
the proposed budget. He said that moving the budget vote to next week would be helpful to her.
The motion to amend failed on the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Ludwig appealed to the Board for more time before voting on the budget.
Supervisor Lockridge's original motion to postpone the budget vote failed on the following
recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Slaughter restated her original motion: adoption of the proposed FY 2023-2024
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budget resolution with the following changes: funding for an additional ambulance, approximately
$400,000, for Station 22 from the capital fund; a change in the employee salary increase from
6.5%to 5.0%, with this change decreasing the amount of funds used from the capital asset fund;
and the postponement of disbursement of any funds to outside agencies until further discussion
has taken place. Vice Chairman Dunn stated that he seconded the motion.
Supervisor Graber moved to postpone the vote on the budget until the next regular meeting
and vote on only the tax rates at the current meeting. Supervisor Ludwig seconded the motion
which failed on the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge No Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Graber moved to amend the proposed resolution by splitting the increase in the
health care insurance costs 50-50 between the employees and the County. Supervisor Lockridge
seconded the motion. Vice Chairman Dunn noted that this topic is being worked on and would be
best deferred until next year. The motion failed on the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Graber moved to amend the proposed resolution by designating that all new
requested positions be filled by over-hiring rather than full-time positions to allow time to see if the
positions are really needed. Supervisor Ludwig seconded the motion. Supervisor Ludwig and Vice
Chairman Dunn discussed the turnover in some departments, and the Chief's multi-year plan to
staff fire and rescue. The motion failed on the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Graber moved to amend the proposed resolution by reducing the funds
designated for the schools by $2 million. Supervisor Ludwig seconded the motion which failed on
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the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Graber moved to amend the proposed resolution by eliminating an engine for
the proposed station 22 and replacing it with an engine/tanker combination, adding an
engine/tanker combination for Station 21, and keeping the second ambulance for Station 22.
Supervisor Ludwig seconded the motion.
Supervisor Ludwig said the Board seemed to be in a hurry to pass the budget and that he
preferred that the Board not commit to recurring costs using the capital fund.
Supervisor Graber spoke about the use of capital funds and said there will be significant
tax increases if the proposed budget passes. He said fire and rescue apparatus and equipment
should be standardized.
Vice Chairman Dunn stated that the professional fire and rescue staff and the volunteer
chiefs do not support the combination engine/tanker vehicle which is proposed in Supervisor
Graber's motion.
The motion failed on the following recorded vote:
Blaine P. Dunn No Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W. Wells No
Heather Lockridge Aye Charles S. DeHaven, Jr. No
Judith McCann-Slaughter No
Supervisor Graber commented that the Board was voting to abandon saving capital funds
and a tax increase would be the result.
Supervisor Ludwig said he was in favor of a real estate tax rate of $0.51 per $100 of
assessed value but that spending cuts were needed.
Vice Chairman Dunn referenced the schools' upcoming $25 million bond to fund
renovations at James Wood High School and Indian Hollow Elementary School. He moved that the
Board spend $5 million from the capital fund to reduce the amount of money required to be
borrowed to fund these two projects. The motion died for lack of a second.
Supervisor Graber noted that he had proposed spending capital funds for the Indian Hollow
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project when it began. He said now the capital fund is being depleted and should not be used.
Vice Chairman Dunn referred to a capital fund balance spreadsheet and discussed
transportation funding.
Supervisor Ludwig said he wished to see proposals for saving on spending.
Supervisor Graber discussed the desire to save 1%on the budgeted expenses.
Vice Chairman Dunn said that as the population has increased, the County staff has
become more efficient.
The Fiscal Year 2023-24 Budget,And Appropriations And Setting Of 2023 Tax Rates were
adopted on the original motion of Supervisor Slaughter, seconded by Vice Chairman Dunn, on the
following recorded vote:
Blaine P. Dunn Aye Josh E. Ludwig No
Shawn L. Graber No Robert W. Wells Aye
Heather Lockridge No Charles S. DeHaven, Jr. Aye
Judith McCann-Slaughter Aye
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
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School Capital Projects Fund 1,000,000
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 per$100 of assessed value
$0.51 Applied to real estate, including mobile homes
Applied to personal property and business use
$4.23 vehicles
Applied to business equipment assessed at 30%of
$4.86 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
$1.25 Center.The declining values are 50%for year one,
35%for year two,20%for year three, 10%for year
four and 5%for year 5 and subsequent years.
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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 and $0.36 per$100 of gross receipts
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
$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
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Street Light Fees
Oakdale Crossing$35 annually
Fredericktowne$45 annually
Green Acres$25 annually
BE IT FURTHER RESOLVED that appropriations are hereby authorized for the 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, 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.
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ADJOURN
There being no further business, at 6:34 p.m. the meeting was adjourned on a motion by
Vice Chairman Dunn, seconded by Supervisor Wells.
Charles S. DeHaven, Jr. Michael Bollhoefer
Chairman, Board of Supervisors County Administrator
Minutes Prepared By:
Ann W. Phillips
Deputy Clerk, Board of Supervisors
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Board of Supervisors Special Meeting of April 19, 2023
County of Frederick, Virginia