MINUTES

SPECIAL CALLED MEETING

GLYNN COUNTY BOARD OF COMMISSIONERS

HISTORIC GLYNN COUNTY COURTHOUSE

701 “G” STREET, 2ND FLOOR, COMMISSIONERS’ MEETING CHAMBERS

TUESDAY, JUNE 28, 2016 AT 2:00 PM

 

PRESENT:                     Michael Browning, Vice Chairman, District 1

Dale Provenzano, Commissioner, District 2

Bill Brunson, Commissioner, District 4

Allen Booker, Commissioner, District 5

Mark Stambaugh, Commissioner, At Large Post 1

Bob Coleman, Commissioner, At Large Post 2

 

ABSENT:                      Richard Strickland, Chairman, District 3

 

ALSO PRESENT:           Alan Ours, County Manager

Aaron Mumford, County Attorney

 

Discussion and consideration of voting on the following:

 

1.         St. Simons Island Incorporation – Georgia Tech analysis

           

Dr. Alfie Meek, of the Georgia Tech Center for Economic Development Research, presented the report “Fiscal Impact of the Proposed City of St. Simons/Sea Island on Glynn County, Georgia.”

 

St. Simons Island and Sea Island make up 18.5% of the county’s population and consists of 9.4% of total land area. 70% of the net residential digest and 35% of the net commercial digest come from these islands and 56% of total net taxable digest.

                        The three service scenarios studied were:

            1.         Baseline services

                        Planning & Development

                        Code Enforcement

                        Roads & Drainage

                        Solid Waste Management

            2.         Expanded Services (Baseline plus…)

                        Police Protection

                        Fire Protection

                        Library

            3.         Full Services (Expanded plus…)

                        Parks & Recreation

                       

The Baseline Services scenario would affect the county as follows:

            General Fund net fiscal impact:

$4.4 million lost in revenue, but only $1.7 million lost in expense leaving a deficit of nearly $2.8 million.

Under this scenario an additional millage of 0.682 would be required, bringing the millage to 6.355 representing a 12% tax increase for Glynn County. This did not include any taxes levied by the new city for its residents.

Accommodation Excise Tax Fund:

$3.9 million lost revenue; $3.7 million lost expenses

$118,000 deficit is transferred to the General Fund

Insurance Premium Tax Fund:

$720,000 in lost revenue and expenses

 

In addition to the impact listed above, the Expanded Services scenario would affect the county as follows:

Accommodation Excise Tax Fund:

$3.9M lost revenue; $3.7 lost expenses

$118,000 deficit is transferred to the General Fund

Insurance Premium Tax Fund:

$720,000 in lost revenue and expenses

Sea Island Police Protection Fund:

Both revenue and expenses go away

Emergency 911 System Fund:

No lost revenue or expense, but the contribution amounts from each jurisdiction shift

Fire Protection District Fund:

$3.9M lost revenue; $1.9M lost expenses

Requires 1.586 millage increase (94.4% tax increase)

General Fund:

$6.2M lost revenue; $3.8M lost expenses

Requires 0.610 millage increase (10.8% tax increase)

 

            In addition to the impact listed in the two scenarios above, the Full Services scenario would affect the county as follows:

The new city would take over 141 acres of parks in the study area.

Accommodation Excise Tax Fund Revenue:

In addition to lost hotel/motel tax, there would be a loss of “beaches and swimming pool” revenue ($71K), a loss of Family Fun Zone revenue ($322K), and no need for use of fund balance because remaining revenue exceed expenses.

In addition to the loss of the contribution made to the Golden Isles Chamber and Visitors Bureau there would be $450,000 in lost operating expenses for beaches and swimming pools; $580,000 in lost operating expenses for the Neptune Park Fun Zone; $150,000+ in other lost operating expenses; lost revenue would be $4.4M, but lost expenses would only be $3.1M. The difference again comes from the contribution to the General Fund. There would be a need of about $1.2M to make up the difference to restore some of the contribution to General Fund (about $600K).

Insurance Premium Tax Fund:  No change from scenario 2

Solid Waste Collection Fund:  No change from scenario 1

Sea Island Special Police District Fund:  No change from scenario 2 – Fund eliminated

Emergency 911 System Fund:  No change from scenario 2

Fire Protection District Fund:  $3.9M lost revenue; $1.9M lost expenses requires 1.586 millage increase (94.4% tax increase)

General Fund Net Fiscal Impact:

$5.6M lost in revenue, but only $4.1M lost in expense leaves a deficit of nearly $1.5M. Based on a $4.2 billion net tax digest (2014), an additional millage of 0.369 would be required for a total millage rate of 6.042 which represents a 6.5% tax increase

 

                        Dr. Meek reported the City of Brunswick would be affected as follows:

Revenue Loss: No impact to any franchise fees; Local Option Sales Tax (LOST) $1,807,699 (based on population ratio)

Expense Loss: Contribution to E911 System Fund ($34,960)

Net Fiscal Impact:

$1,772,739 lost:

$320.7M net tax digest

5.699 additional millage rate (18.918 total)

43.1% tax property increase

 

EXECUTIVE SESSION/POST EXECUTIVE SESSION ACTION

 

The Board did not hold an executive session during this meeting.

 

There being no further business, the meeting was adjourned.

 

 

                                                                                    ____________________________

Richard Strickland, Chairman

                                                                                    Board of Commissioners

                                                                                    Glynn County , Georgia

Attest:

_____________________________

Cindee S. Overstreet, Clerk