2013.07.15_TC_Minutes_Special TOWN OF HIGHLAND BEACH
MINUTES OF TOWN COMMISSION MEETING
SPECIAL MEETING
Monday, July 15, 2013 9 AM
Mayor Bernard Featherman called the Special Meeting to order in Commission Chambers at 9:30
AM.
CALL TO ORDER:
Roll Call: Members present: Mayor Bernard Featherman; Vice Mayor Ron Brown; Commissioner
Dennis J. Sheridan; Commissioner Louis P. Stern and Commissioner Carl Feldman. Also present:
Town Attorney Glen Torcivia; Town Manager Kathleen Dailey Weiser; Town Clerk Beverly M.
Brown; Finance Director Cale Curtis; Police Chief Craig Hartmann; Public Works Director Jack
Lee; Library Director Maria Suarez; Building Office Manager Carol Holland; Assistant to the
Town Manager Zoie Burgess and members of the public.
Pledge of Allegiance: The Pledge of Allegiance was given, followed by a minute of silence in
honor of members of the military, both living and deceased.
Civility Pledge: The Civility Pledge was recited by the Town Clerk.
1. ADDITIONS. DELETIONS OR ACCEPTANCE OF AGENDA
Mayor Featherman asked for any additions or deletions. Receiving none, the agenda was
accepted as presented.
2. PUBLIC COMMENTS AND REOUESTS
No Public Comments.
3) NEW BUSINESS
A) Setting the Tentative Maximum Millage Rate — Fiscal Year 2013 -2014
Town Manager Weiser — Our Finance Director Cale Curtis will make a presentation on the three
agenda items under new business.
Town Commission Special Minutes
July 15, 2013 Page 2 of 7
Finance Director Cale Curtis On July 8 th you received a copy of the following proposed budget.
Presentation by Finance Director Curtis:
We are receiving our second consecutive year of recovering some of the lost assessed value we
have seen over the last six years. In 2007 we reached a high of 2.3 billion in assessed value and
over a period of six years, we lost close to 600 million of that. Over the last two years we have
been able to recover over 100 million. For the year 2014, we increased 4.15% for a total assessed
value in the Town of 1.82 billion.
Understanding Your Tax Bill — The slide shows how the taxes are distributed amongst the
different agencies. The Town gets less than a quarter of the total taxes on your bill. The majority
39 %, goes to the Public School System; 25% to the County; 24% to Highland Beach and the
remaining 12% is split up amongst various special districts.
Unassigned Fund Balance — In 2010 we had an Unassigned Fund Balance of 4.5 million. We had
to use some of that to balance our budget in 2011. In 2012 and 2013 we are showing a Fund
Balance of 3.7 million, which is due to last year's rate adjustment, where we were able to close the
operating budget gap and stop using our Unassigned Fund Balance. The projected 2014
Unassigned Fund Balance is showing 2.7 million and does not include the potential sale of our old
Water Plant property of 3.5 million.
2013 -2014 General Fund Proposed Budget Highlights — Revenues Our taxable value has
increased 4.15 %. We balanced the budget without having to have an increase in the tax rate. Due
to the construction and renovations going on in Town, we are hoping to get an additional $97,000
in permit revenues. Our Unassigned Fund Balance is being used to cover capital projects and the
total needed from the unassigned fund balance is $920,000. Our total budget for Capital
Improvements this year is $980,000. Expenditures We have seen some increases. Our personnel
expenses are up 8 1/2 %. Some of the largest increases in personnel costs are due to our health
insurance, which is up about 10 %. Our retirement costs are up 55% and retirement costs are
mandated by the State. Operating expenses are up 8 %. Our Legal, debt service and other general
government departments are actually down $95,000 from the prior year. Service improvements
relating to the increase in operating expenses are improving our dispatch service, which Chief
Hartmann gave a presentation on at our last meeting. The total cost we budgeted for on that is
$67,000 which includes an annual increase of $44,000 for the contract and a one -time
implementation fee of $23,000. The Fire services agreement is up $74,000 which is a contractual
increase. We have also included $130,000 for the proposed fire vehicle maintenance fee. In
general we have repairs in maintenance to the Town's facilities that are up $33,000. Our Solid
Waste Collection costs are up $21,000 this year.
Capital Budget for General Fund: Public Works — restriping of traffic and pedestrian markets;
replace privacy mesh (north fence). Other General Government — Police Dept. and Chambers
renovations. We are in need of information technology /network upgrade (town- wide). Police
Department will be replacing two police cruisers and equipment. Library — Proposes to purchase
books, movies and CDs.
Town Commission Special Minutes
July 15, 2013 Page 3 of 7
Utility Funds — Water System Proposal Revenues: an estimated $3,835,220. On the expense side,
the total estimated expenses are $1,013,000. Sewer System Proposal Revenues: an estimated
$1,013,000 and operating expenses of $995,400; reserve for contingency of $17,600 for a balance
budget of $1,013,000.
5 Year Capital Improvement Plan — I presented a 5 -Year Capital Improvement Plan a few
months back and there are only a few changes to the chart. In the first year 2013 -2014 budget, I
added the Network/ IT upgrade of $14,000 to the budget and have taken out the replacement of the
fire truck. Everything else remains the same. The first year is what we will adopt and for the
remaining four years we will make up a plan.
Millage Rate — Our total assessed value has increased a little over four percent. We are at 1.82
billion. We are proposing to use the same rate as last year which is 3.95% and when we apply that
against our new assessed value, we will levy $6.92 million in taxes. Last year we did not have to
dip into our reserves to balance the budget. This year, due to an increase in capital expenditures,
we are looking at $920,000 from our reserves. The bottom line is that the tax rate, needed to levy
taxes to sufficiently cover our debt in the town at 0.8554, will generate just under 1.5 million in
taxes. The computed and adjusted rollback rate for the current year is 3.8010; that rate generates
6.69 million in taxes. If the Commission were to go with that rate, we would have to take an
additional amount from our Unassigned Fund Balance of 1.1 million. The debt service tax rate
would stay the same; as that rate is determined based upon our current year principal and interest
payments on our debt.
Setting the Tentative Maximum Millage Rate — The tax rate set today should be a rate that the
Commission feels gives them the most revenue flexibility in terms of revenue. The rate could
always be lowered at future meetings; but it cannot be raised without notifying each taxpayer
individually. Staff recommends setting the tentative maximum millage rate at 3.95 %. This rate
fully covers our reoccurring operating expenditures and gives the Commission the ability to cover
capital improvements with one time appropriation from our unassigned balance.
Commissioners' questions and discussion:
Comm. Feldman — We have available to us a group of qualified people on our Financial Advisory
Board. They have volunteered their services free, which I think is worth much to this town, and
we don't seem to be using them. Have we given this proposed budget to the Financial Advisory
Board for review? Finance Director Curtis — The process thus far has been to give the
presentation to the Commission first; allow them to ask any questions and then refer to the
Financial Advisory Board for advice as needed. In anticipation of that we have scheduled a
Financial Advisory Board meeting in the month of August so that the Board will be available to
meet and go over the budget and offer their opinion on it. Comm. Feldman - Could we have
private meetings with you to go over the backup for some of these figures so we could have a
better understanding? For instance, one of the items would be the fire truck which is proposed for
$130,000; but then there is still a maintenance fee and increases every year. I thought we were not
going to be taking any money from the Reserve Fund. Is it because we don't have the 3.5 million
from the sale at this time? Director Curtis — No, the 3.5 million would go into the Reserve Fund.
Town Commission Special Minutes
July 15, 2013 Page 4 of 7
The way we have structured the budget now, with the tax rate, we would need to dip into the
reserves $920,000 to cover our one -time capital improvements. Comm. Feldman — I would ask
that the Financial Advisory Board be given a copy of the proposed budget for review before their
meeting so they would have the opportunity to meet with you to discuss questions regarding these
back up figures. Director Curtis — The vehicle maintenance fee of $130,000 for the fire truck is
all inclusive. It includes maintenance, lease payments and guarantees that a truck will be provided
to us. We are in negotiations at the present time.
Comm. Sheridan — It is my understanding that we are going to be hiring a new employee in the
Water Dept. on a full time basis. Is the Fire Dept. contractual increase an annual increase or is
that the time it is coming within the twenty year contract right now? Director Curtis — It is an
annual increase. Their contract is structured where there is a base fee for personnel costs,
operating costs and for capital and overhead costs. Each year there is a CPI that is applied to that
base fee and is adjusted accordingly; up or down. The CPI this year was 1.1% and if you apply
that to the operating costs year over year we are left with a $74,000 increase.
Comm. Stern — After having had meetings with both you and our Town Manager, I am very
comfortable with maintaining the rate that we have of 3.95 %. It is also nice to know that we are
doing this budget without the income from the sale of the property. According to your numbers, if
we do get that property sold and if we do get the funds, our unassigned balance will then be 6.289
million. That makes me even more comfortable with what we are doing today.
Vice Mayor Brown — We are to set the maximum millage rate today and not discuss the budget. Is
that correct? Director Curtis — That is correct. Vice Mayor Brown — The Financial Advisory
Board is just an advisory board. The reason they do not get the budget before we do is that we set
the policy; then we give it to the Advisory Board to advise us on how best to utilize the money; not
vice versa. Being that we would have such a problem if we change the tentative maximum millage
rate, I would recommend that we go to 4.0 %. Once we are through with all of the budget
workshops and public hearings, then we set the maximum millage rate, or not set the tentative
maximum millage rate; but set the millage rate at that time.
Mayor Featherman — I agree with Mr. Feldman that we should bring in the Financial Advisory
Board with all their talent to get an indication of what we should do and then we can take that
advice and move accordingly. I like the idea of the 3.95% continuance. We will be looking at
whether to buy a fire truck and pay it off over a period of five or ten years. Does the maintenance
continue like we have now or is it still going to go up? I still do not know where our vehicles are.
The trucks say Delray Beach on them. Director Curtis — Both our vehicles are here. The side of
the truck does say Delray Beach since it is the Delray Beach firefighters using those trucks. The
Ladder truck says Highland Beach and the rescue vehicle says proudly serving Highland Beach.
We have not made any contractual commitments to purchasing or going forward with the vehicle
maintenance fee. The Commission gave the Town Manager and me permission to move forward
with the City of Delray and negotiate the concept of a vehicle maintenance fee where Delray
provides us with a vehicle all inclusive costs for maintenance, repairs, etc. If we chose to make
the decision where we purchase the vehicle on our own, we would keep our contract with the same
terms as is with Delray. I believe it expires 2017. Comm. Sheridan — Our truck is out of service
again. We have a replacement truck there right now.
Town Commission Special Minutes
July 15, 2013 Page 5 of 7
MOTION: Vice Mayor Brown moved to set the tentative maximum millage rate at 4.0 %. Due to
the lack of a second, the motion died.
MOTION: Commissioner Feldman moved to set the tentative maximum millage rate at 3.95 %.
Motion was seconded by Commissioner Stern
Discussion:
Vice Mayor Brown — I want to make sure we understand that setting the tentative maximum
millage rate is not setting the millage rate for next year. The only thing it does is allow us the
opportunity to increase it as we go through our budget workshop process and our public hearing.
At the end of all that, then we will actually set the millage rate for next year. By going to 4.0% we
give ourselves the capability if, throughout the process, we want to raise it from 3.95 to 4.0. If at
the end of our budget we decide to set it at 3.8, we can do that also. This just opens up the
flexibility.
Comm. Feldman — I think we have been presented with a great annual proposed budget and if the
people who proposed this, our Finance Director and Town Manager, felt that kept us in line we
should try to stay within that or go down from there.
Vice Mayor Brown — I agree with your comment. However, when we look at what it would cost
us if we decide to raise it, take it out of the political agenda and if at the end of this hearing we
need more money, it is going to cost and take a lot of time to notify each individual voter. It
doesn't set the millage rate at 4.0, it gives us the opportunity to take a look at our budget and then
decide what it is going to be.
ROLL CALL:
Commissioner Feldman - Yes
Commissioner Stern - Yes
Commissioner Sheridan - Yes
Vice Mayor Brown - No
Mayor Featherman - Yes
Motion passed with a 4 to 1.
B) Setting a Time and Date for Budget Workshops
Town Manager Weiser - You can have as many workshops as are necessary. Our normal course
of process is two hearings. We are recommending the first budget workshop take place August 7th
at 4:30 pm and if needed a second budget workshop on August 21" at 1:30 pm. These are the
meetings where we go through the budget in more detail.
Town Commission Special Minutes
July 15, 2013 Page 6 of 7
MOTION: Commissioner Feldman moved to schedule a Budget Workshop for August 7th at 4:30
PM and if necessary a second Budget Workshop on August 21 at 1:30 PM. Motion was seconded
by Commissioner Stern
ROLL CALL:
Commissioner Feldman - Yes
Commissioner Stern - Yes
Commissioner Sheridan - Yes
Vice Mayor Brown - Yes
Mayor Featherman - Yes
Motion passed with a 5 -0 vote.
C) Setting a Time and Date for two (2) Public Hearings to Adopt a Millage Rate and
Budget.
Town Manager Weiser — In order to adopt a budget and levy taxes you are required to hold two
public hearings during the month of September. We are requesting that the first public hearing of
the Town Commission be held on September 5 th at 5:01 pm and the second public hearing of the
Commission to adopt the final millage and budget be proposed for September 17 at 5:01 pm.
Comm. Stern — I will not be available for the second hearing since I will be away from September
10' to the 28
MOTION: Vice Mayor Brown moved to set September 5 th at 5:01 PM and September 17 at
5:01 PM as the dates for the Budget Public Hearings for the 2013 -2014 Budget. Motion was
seconded by Commissioner Sheridan.
ROLL CALL:
Vice Mayor Brown - Yes
Commissioner Sheridan - Yes
Commissioner Stern - Yes
Commissioner Feldman - Yes
Mayor Featherman - Yes
Motion passed with a 5 to 0 vote.
4. PUBLIC COMMENTS AND REQUESTS RELATED TO ITEMS DISCUSSED AT
MEETING
No Comments Received.
Town Commission Special Minutes
July 15, 2013 Page 7 of 7
5. ADJOURNMENT
There being no further business to come before the Commission, Mayor Featherman adjourned the
Special Meeting at 10:05 AM. Upon a MOTION by Commissioner Sheridan seconded by
Commissioner Stern
APPROVE:
Bernard Featherman, Mayor
— i"-t' A--
Ron wn, Vice Mayor
Dennis J. Sheri &A, ommissioner
Stern, ommissioner
C Feldman, Commissioner
ATTEST:
Beverly M. Bro MC, Town Clerk
Date: