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HomeMy WebLinkAboutCC 11-21-22-02 2023 Property Tax Rate Not to Exceed 0.7877, Same as 2022 RateSponsors: Councilors Worrell, Aasen and Finkam 3 RESOLUTION CC-11-21-22-02 A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF CARMEL, INDIANA, TO LIMIT THE RATE FOR TAXES PAYABLE IN 2022 AND AUTHORIZE NECESSARY TEMPORARY BORROWING AMONG CITY FUNDS Synopsis: A resolution finding that the City’s 2023 property tax rate should not exceed 0.7877, which is the same as the 2022 rate, recommending how the DLGF should allocate the 2023 property levy among City funds; and permitting temporary borrowing among funds during 2023. WHEREAS, it is the policy of the City of Carmel, Indiana (“City”) to keep the City property tax rate level for taxes payable in 2023 in comparison to 2022; and WHEREAS, the Indiana Department of Local Government Finance (“DLGF”) has the authority to set the final City tax rate for taxes payable in 2023; and WHEREAS, the Common Council finds it to be in the interests of the City to levy for the 0708 Motor Vehicle Highway Fund only the amount needed to fund appropriations, leaving no operating balance: and WHEREAS, the Common Council finds it in the interests of the City to maintain a positive cash balance in every City fund for cash flow purposes; and WHEREAS, the Common Council finds that certain City funds have sufficient cash available to deposit temporarily to the credit of other funds. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Carmel, Hamilton County, Indiana: Section 1. The DLGF is respectfully requested to set the total 2023 City tax rate, for all City funds, so as not to exceed $0.7877 per $100 of assessed value. Section 2. The DLGF is respectfully requested to set the 2023 property tax levy of the 0708 Motor Vehicle Highway Fund at a level no greater than the amount needed to fund appropriations. Section 3. Except as provided in Section 4, the DLGF is respectfully requested to set the 2023 property tax levies of the 2391, 0180, and 0181 debt service funds at levels needed to fund appropriations plus operating balances to the extent allowed by law. Section 4. After applying the maximum ad valorem property tax levy, as that term is described at Indiana Code § 6-1.1-18.5-3, to the 0708 Motor Vehicle Highway Fund and the 0101 General Fund, as appropriate, the Department of Local Government Finance is respectfully requested to reduce levies, as necessary, to eliminate operating balances in the 2482 Road Bond Fund, the 0180 Debt Service Fund, the 0181 Debt Service Fund, and then the 0182 Debt Service Fund in that order, and then to reduce the levy in the General Fund, such that the total tax levy is reduced to a level which will result in the total City tax rate named in Section 1. Section 5. The Common Council hereby permits borrowing among City funds in accordance with Indiana Code § 36-1-8-4. Borrowing is permitted only when it is necessary to enhance a fund in DocuSign Envelope ID: B0087956-5D37-4B7F-8483-D24F41FC3659 Sponsors: Councilors Worrell, Aasen and Finkam 3 need of money for cash flow purposes when another fund has sufficient money on deposit. The borrowed amount shall be returned by December 31, 2023, and may not exceed the amount needed to fund appropriations or other lawful disbursements. Only revenues derived from the levying and collection of property taxes or special taxes or from operation of the political subdivision may be included in the amount transferred. SO RESOLVED by the Common Council of the City of Carmel, Hamilton County, Indiana, this day of , 2022. COMMON COUNCIL FOR THE CITY OF CARMEL, INDIANA _________________________________ ____________________________________ Kevin D. Rider, President Jeff Worrell, Vice-President _________________________________ ____________________________________ Sue Finkam Laura Campbell _________________________________ ____________________________________ Tim Hannon Bruce Kimball _________________________________ ____________________________________ Miles Nelson Anthony Green _________________________________ Adam Aasen ATTEST: __________________________________ Sue Wolfgang, Clerk Presented by me to the Mayor of the City of Carmel, Indiana, at o’clock m. on the day of , 2022. Sue Wolfgang, Clerk Approved by me, Mayor of the City of Carmel, Indiana, at o’clock . m. this day of , 2022. James Brainard, Mayor ATTEST: Sue Wolfgang, Clerk Prepared by Curtis L. Coonrod on September 23, 2022, as suggested language only and not as legal advice. No subsequent revision has been reviewed by Mr. Coonrod. DocuSign Envelope ID: B0087956-5D37-4B7F-8483-D24F41FC3659 22nd November November November 22nd P 22nd 3:30 3:45 P