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B
Thank
you
welcome
everyone.
Thank
you
for
coming
out
this
evening,
welcome
to
the
session
called
dollars
and
cents,
and
it's
not
only
the
Department
of
Finance,
but
it's
also.
The
office
of
budget
management
at
one
point
in
time
is
that
I
was
explaining
earlier
that
the
department
of
finance
and
budget
was
one
department,
but
with
the
new
administration.
Now
it's
separated,
because
there
is
a
lot
that
goes
on
and
it
does
need
to
separate
directors.
B
So,
right
now
with
me,
I
have
staff.
Today,
I
have
Erin
Pickett
who's,
one
of
my
finance
administrators
and
also
Bob
zilch,
who
is
an
investigator
for
our
department,
also
I'm
for
the
Budget
Office
I
have
real
price
and
she'll,
be
speaking
a
little
bit
about
the
budget
and
she's
assistant
director
of
the
Budget
Office.
C
B
We
have
actually
three
divisions
and
those
divisions
is
our
administrative
division,
which
is
our
financial
control,
investment
of
funds
in
our
city
wide
allocation
studies.
In
our
audits
we
have
our
cashier
area
on
the
first
floor
and
in
that
area
we
have
our
cashiers.
We
have
our
investment
officers.
We
have
our
finance
administrators,
they're,
usually
responsible
for
the
investment
officer
does
with
daily
wires
we
collect
for
the
school
district.
We
collect
some
time
money
from
the
URA
they're
responsible
for
transferring
all
this
money
around
and
wires
and
they're
actually
responsible
for
all
the
city's
money.
B
So
we
get
a
daily
cash
report
daily,
telling
us
what's
how
much
is
in
the
bank
myself,
the
director
and
a
few
other
administrators
in
the
department,
but
that's
our
in
our
financial
control.
We
also
have
the
finance
administrator
or
like
Erin
position,
they're
doing
bank
reconciliations
in
any
other
special
projects
that
are
signed.
They
do
a
lot
with
the
property
assessment.
Then
we
have
internal
auditors
who
do
a
lot
of
bank
reconciliations
in
or
one
internal
auditor
deals
with
bankruptcy
claims.
So
we
have
a
pretty
widespread
department.
B
We
also
have
our
tax
billing
and
collection
department.
Also
on
the
first
floor,
is
the
real
estate
division.
This
is
the
vision
that
sends
out
the
yearly
property
tax
bills.
We
also
issue
the
tax
relief
abatements
senior
tax
relief
in
the
library
tax
were
also
responsible
for
collecting
the
library
tax
library
tax
was
the
tax
that
was
enacted
several
years
ago.
B
B
The
city
has
inventory
of
probably
over
ten
thousand
properties
and
I
know
that
may
sound
like
a
lot,
but
a
lot
of
it
is
junk.
We
may
have
maybe
two
thousand
structures,
if
that,
but
a
lot
of
properties
that
are
housed
in
the
three
taxing
bodies
inventory,
maybe
a
mount
my.
What
is
it?
What's
the
where
you
live?
B
Mount
Washington,
that's
really
where
the
incline
goes
up,
all
that
hillside
city
property
greenways.
Sometimes
you
see
this
pieces
of
land,
were
they
have
flowers
and
so
fulfilled
on
it
city
property.
So
there's
a
lot
of
city
property
out
there.
That's
you
know
it's
just
city
property
city
buildings.
B
Another
thing
is
our
data
entry
as
payments
come
in.
We
have
a
section
called
our
data
entry,
that's
responsible
for
applying
all
the
payments.
We
get.
Information
from
the
bank
that
comes
from
payments
go
to
the
lockbox,
the
lockbox.
The
bank
sends
us
a
report.
Well,
they
have
to
process
those
payments
to
make
sure
they
hit
the
right
accounts.
So
everybody's
taxes
can
be
paid.
That's
part
of
our
billing
and
collection.
B
So
that's
just
a
brief
overview
on
the
finance
department,
I'm
going
to
turn
it
over
to
Rhea
price
and
she's
going
to
be
up
here
for
a
little
while
and
just
walk
you
through
some
of
the
things
that
goes
on
in
budget
and
I.
Think
you
know
at
the
end
of
the
presentation,
you'll
see
how
budget
and
finance
is
tied
together.
D
Okay
yeah,
once
again,
my
name
is
real
price
I'm,
an
assistant
director
in
the
office
of
management
and
budget
there's
two
assistant
directors
in
budget
and
my
area
of
focus
is
the
operating
budget
and
as
I
go
through
here,
you'll
will
distinguish
between
our
operating
budget
in
capital
budget,
but
so
the
office
of
management
and
budget.
We
have
three
main
functions.
The
first
is
a
budget
preparation
and
analysis
and,
as
I
said,
my
area
of
specialty
is
the
operating
budget
and
that's
a
day-to-day
expenses
salaries
benefits
and
supplies.
D
So
I'm
like
in
your
own
life,
you
can
think
of
your
own
operating
budget
as
your
expenses
like
food,
rent
utilities,
things
like
that
and
then
there's
the
capital
budget
and
those
are
long-term
investments,
and
there
are
things
like
bridges,
roads,
buildings
and
again
I'm
in
your
own
life.
If
you
want
to
think
of
a
your
capital
budget,
if
you're
looking
to
buy
a
house,
so
your
mortgage
payment
would
go
to
a
you
know
it
that's
in
your
capital
budget.
D
Another
division
that
we
have
in
OMB
is
procurement
and
asset
management
and
the
two
main
areas
there
are
managing
the
fleet
contract
and
that's
pretty
huge.
So
those
are
all
our
vehicles,
so
those
include
police
cars,
emergency
vehicles
such
as
ambulances,
fire
trucks,
as
well
as
a
the
garbage
trucks
and
any
other
vehicles
that
we
own
so,
but
we
actually
contract
that
out
to
a
private
firm.
But
we
do
manage
that
contract
in
an
inventory
and
asset
control,
so
just
keeping
track
of
all
those
giggles
all
of
our
equipment,
all
of
our
technology.
D
So
just
making
sure
we
know
where
everything
is
making
sure
we're
replacing
them
in
a
timely
fashion
and
then
the
third
area
of
OMB,
that's
grants
management,
and
so
our
grants
officers
in
OMB.
They
work
with
the
departments
on
grant
applications
and
making
sure
they're
complying
with
the
requirements
of
those
specific
grants.
D
You've
probably
heard
that
the
city
of
Pittsburgh
we've
been
in,
what's
called
act
47
for
a
number
of
years
now,
so
we've
been
in
act
47
since
2004,
and
what
this
means
is
that
we've
been
designated
as
a
distressed
municipality
and
there
are
pros
and
cons
to
that.
But
but
it
helps
us
manage
our
finances
and
it
gives
us
tools
to
get
the
revenues
that
we
need
and
to
keep
our
expenses
down.
D
But
we
have
a
two
different
state
oversight
agencies
that
work
with
us,
while
we're
in
act
47
and
those
two
are
called
at
47
and
the
ICA
now
at
47.
This
is
actually
like
more
of
a
technical
team,
so
there
are
team
of
lawyers
and
financial
managers
and
they
help
us
plan
for
negotiations
with
employees
are
bargaining
units.
D
They
have
tools
that
they
help
us
with
our
budget
and
we
interact
with
them.
Pretty
often
we
send
them
quarterly
reports
and
any
other
information
that
they
request
from
us
on
a
regular
basis.
So
we
have
regular
communication
with
them
and
they
work
with
us
to
prepare
a
five-year
plan
and
to
make
sure
that
we're
on
firm
financial
footing
and
I
would
would
like
to
mention
that
we
have
been
on
great
financial
footing
since
ever
since
I've
been
here
anyway.
D
I
know
for
a
fact
that
the
only
year
since
2005
that
we've
not
ended
the
year
with
an
operating
result,
was
in
20
and
and
that
wasn't
necessarily
our
fault
is
because
at
the
ica
withheld
on
some
revenue
from
us.
So
that
brings
us
to
the
other
oversight
agency,
which
is
the
intergovernmental
cooperation
Authority,
and
this
consists
of
representatives
that
the
governor
and
state
legislature,
legislative
leaders
at
choose
to
be
on
this
committee.
Ority
sorry.
But
they
have
a
lot
of
power
they're.
D
The
ones
who
actually
approve
or
not
approve
our
budget
every
year
and
typically
I
mean
there's
a
little
like
song
and
dance
that
we
do
every
year
and
typically
like
whenever
we
submit
our
first
budget
in
September,
they
don't
usually
automatically
approve
it.
They
may
tentatively
approve
it.
Make
sure
that
we
fulfill
additional
requirements
just
give
them
more
information.
D
D
Okay,
so
now
I
just
want
to
take
you
through
the
operating
budget
process.
The
city
of
Pittsburgh,
our
fiscal
year,
is
a
calendar
year,
so
we
go
from
january
to
december.
As
you
know,
a
lot
of
other
government
entities
they
their
fiscal
years
typically
july
through
june.
So
but
we
do
have
a
calendar
year
january
to
december,
so
our
annual
operating
and
capital
budgets
they
both
go
into
effect
january
first
and
so
right
now.
D
This
is
what
we
could
like
some
people
might
consider
like
our
slow
period,
but
I'm
actually
it's
not
right
now,
because
we're
just
getting
new
budget
software
and
so
there's
a
lot
of
other
projects
that
were
working
on
but
come
June.
That's
whenever
the
whole
budget
process
starts
to
heat
up
and
that's
whenever
the
budget
office
we
prepare,
worksheets
and
and.
C
D
Information
and
we
send
them
out
to
all
of
our
departments,
and
we
have
analysts
that
work
with
individual
departments,
so
we'll
start
meeting
with
the
department,
directors
and
and
their
fiscal
contacts
and
start
to
go
over
their
expenditures
and
and
what
they
need
to
get
through
the
next
year.
So
then
so
that
starts
taking
place
in
June
and
then
in
august
and
sep
tember.
D
You
know
we
continue
meeting
with
them,
but
then
we
actually
develop
their
baseline
budgets
and
we'll
make
organizational
changes,
position
changes
so
and
then
that
brings
us
to
September.
So
as
part
of
being
an
active
47,
there
is
a
requirement
that
we
submit
a
budget
to
to
act
47
in
ICA
a
hundred
days
before
the
beginning
of
the
subsequent
fiscal
year,
so
that
is
around
September
22nd,
usually
every
year.
D
So
we
submit
that
budget
to
the
ICA
and
they
review
it
and,
as
I
said
before,
they
can
decide
to
approve
it,
not
approve
it
or
approve
it
contingent
on
us,
making
certain
changes
or
supplying
more
information,
and
that
happens
in
about
October
in
November
and
then
in
mid-november
the
mayor
actually
submit.
We
might
tweak
it
a
tweet
that
budget
a
little
bit.
D
Nothing
major,
though,
because
I
mean
it's
already
been
approved
by
the
ICA,
but
then
the
mayor
will
submit
formally
submit
that
budget
to
City
Council
and
then
once
it's
in
City
Council's
hands,
then
they
cannot
make
changes
and
they
hold
televised
hearings.
So
you
can
see
them
interact
with
the
department
directors
find
out
what's
going
on
in
all
the
departments
and
how
they
plan
to
use
their
budget
for
the
one
year
and
then
yeah,
but
we
have
to
City
Council
has
to
submit
a
balanced
budget.
They
have
to
approve
a
budget
by
December
31st,
okay.
D
Now
this
is
an
overview
of
the
five
year
plan.
Now
we
are
required
to
not
only
have
a
balanced
budget
for
the
following
year,
but
for
the
for
the
next
five
years.
So
this
is
just
a
snapshot
of
our
revenues
and
our
expenditures
for
from
2014
shows
how
we
did
in
2014
and
what
we
forecast
in
budget
through
2019
you'll,
see
that
our
budget
has
been
around
five
hundred
million
dollars
a
year.
D
It
will
go
up
significantly
to
like
around
525
a
million
so
and
and
then
so
you'll
see
it
separated
by
revenues
and
expenditures
and
we'll
go
through
the
revenues
in
a
little
more
detail
in
a
second,
but
so
I
just
want
to
take
you
down
to
the
expenditures
section
so
you'll
see
that
there's
a
lot
of
really
large
amounts
here,
like
debt
service,
that's
87
million.
D
D
We
we
have
a
safety
office,
so
they
try
to
improve
the
safety
around
the
city,
but
but
that's
a
large
expense.
I'm
sure
you
all
know
from
your
own
laws:
health
insurance,
that's
a
very
hefty
expense,
so
that's
up
there
and
then
I'm
sure
you've
all
heard
about
our
pension
and
a
peb
issues.
So
that's
a
pretty
steep
amount
as
well
so
and
then
that
operating
departments-
that's
basically
all
the
other
operating
expenses
that
we
have.
That
includes
s
salaries.
D
Salaries
are
about
200
million
a
year
so
and
then
so,
once
you
take
all
that
out,
we
really
don't
like
most
of
our
costs
are
pretty
fixed
so
and
then
out
and
then
once
you
get
down
here,
you'll
see
what
we
refer
to
as
a
fund
balance.
You
know:
that's
basically
like
our
savings
account
our
rainy
day
fund
and
we
try
to
keep
it
at
a
certain
amount.
Just
in
case
you
know
some
some
emergency
happens
sometime
in
the
future
that
we
can
get
through
pay
our
bills.
For
you
know
at
least
a
few
months.
D
So
yeah,
like
I,
said
we're
going
to
talk
a
little
bit
about
revenues.
So
Brett
taxes
are
Margaret
she's
more.
The
expert
on
that
than
I
am
but
I'm
just
going
to
go
down
and
discuss
some
of
the
the
major
revenue
sources.
So
you'll
see
our
revenues.
We
hope
we
hope,
will
total
around
five
hundred
sixteen
million
in
2015
and
about
a
quarter.
That
is
the
property
tax
so
and
that
was
increased
slightly
this
year.
So
I
think
it's
8.06
mills
right
now
is
that
correct?
D
Okay,
so,
but
that
was
it
was
increased
a
little
bit
to
compensate
for
it
was
after
the
the
passive
County
reassessment
the
millage
was
was
cut
way
too
much,
and
so
we
had
to
correct
that
last
year,
so
but
that's
our
biggest
source
of
revenue
and
then
going
down
earned
income
tax,
that's
a
that's
our
next
biggest
source,
and
so
that's
the
three
percent
that
you
pay
that
Pittsburgh
residents
pay.
That's
what
comes
out
of
your
paychecks
and
1.25
percent
of
that
goes
to
the
city
and
1.75
goes
to
the
school
district
nan.
D
Oh,
here's
a
popular
one,
the
parking
tax,
okay,
so
yeah
53
million,
but
about
14
million
of
that
is
dedicated
to
our
pension
obligations
and
then
another
big
one,
that's
a
intergovernmental,
and
that
that
includes
a
variety
of
sources.
Those
are
payments
that
we
get
from
the
authorities
like
the
URA,
the
parking
authority,
but
it
also
includes
things
like
like
I
meant
in
slots,
revenue
and
and
there's
the
two
percent
economic
I
forget
what
the
entire
title
is.
But
so
there
it's
a
variety
of
sources.
Oh.
D
D
So
now
expenditures
so
yeah.
Where
does
the
money
go?
I
mentioned
before
that
salaries
are
about
200
million
dollars
of
our
budget
of
our
operating
budget.
Our
expenses
benefits
are
take.
Approximately
a
third
of
our
budget.
Debt
service
is
around
twenty
percent
like
I
have
a
black-and-white
copy.
So
what
does
that
say?
Yeah
and
everything
else
is
about
ten
percent.
So,
like
I
said,
I
mean
our
costs
are
pretty
fixed,
but
you
I,
hope
you'll
be
happy
to
know
the
police
and
fire
make
up
the
majority
of
our
budget.
D
I
mean
they're,
protecting
you
so
making
sure
your
neighborhoods
are
safe.
So
but
yeah,
the
police
budget
is
approximately
eighty
million
dollars.
The
department
are
the
bureau
fire.
Their
budget
is
about
60
million
dollars
so
right
there,
140
million
dollars
and
yeah
independent
fits
that's
pension,
health
care,
and
we
all
know
just
from
our
own
laws
how
rapidly
those
class
rise
every
year
and
I
already
mentioned
debt
service,
and
in
the
other
category
that
supplies
leases.
D
Ok
and
now
we're
going
to
talk
about
the
capital
budget
and,
like
I,
said
that's
the
the
smaller
book
that
that
I'm
sitting
around
right
now
and
it's
not
my
area
of
specialty.
But
so,
if
you
have
any
questions
later,
if
forgive
me,
if
I
can't
necessarily
answer
them,
but
I
will
definitely
get
you
an
answer.
I'll
give
you
my
email
address
and
and
then
you
can
email,
your
questions
to
me
and
I'll
make
sure
you
get
your
answers.
D
But
so
this
is
just
a
flowchart
of
the
capital
budget
process
and
it's
it's
similar
to
the
operating
budget
process.
But
it
pretty
much
starts
in
April.
Mayor
calls
for
departmental
proposals
who
work
with
the
dro.
We
work
with
the
drop
wall.
Oh
mb's
capital
budget
office,
though
start
to
work
with
the
departments
for
their
proposals
and
then
in
June.
D
There's
a
series
of
public
meetings
for
input
on
the
budget
and
on
in
July,
there's
actually
a
panel
and
they
get
together
and
they
review
all
the
project,
proposals
and
prioritize
them
and
then
in
September
the
mayor
releases
a
draft
of
the
capital
budget,
just
like
we
do
with
the
operating
budget
and
again
that's
submitted
to
City,
Council
and
city
council.
The
review
amend,
tweak
it
and
that's
passed
the
same
time
that
the
operating
budget
is
passed
so
again,
yeah
the
mayor,
submits
it
and
city
council
approves
it.
Finally,
so
what
is
a
capital
project?
D
There
are
strict
definitions
that
that
make
that
go
into
the
capital,
a
capital
project
and
the
capital
budget
is
made
up
of
three
different
areas.
So
there's
capital
projects
and
the
best
way
to
think
of
these
are
their
long-term
investments.
There
are
things
like
bridges,
buildings
and
things
like
yeah
things
that
improve
our
physical
infrastructure
and
they
they
should
have
a
class
rep
threshold
around
fifty
thousand
dollars
and
have
a
lifespan
of
it
five
years.
But
if
it's
using
bond
dollars,
it
should
have
a
lifespan
for
the
for
the
duration
of
that
bond.
D
D
Whenever
we
were
in
the
five-year
forecast
page,
but
most
years
we
transfer
money
from
our
fund
balance
to
the
capital
budget,
and
so-
and
this
is
what
we
call
pago
funds
because
they're
our
funds
and
it's
called
it's
pay-as-you-go,
and
we
have
more
flexibility
in
how
we
can
spend
that
money,
because
it's
not
it's
not
our
like
there's
no
life,
spanned
requirements
or
across
threshold
requirements.
So
there's
a
little
more
flexibility
that
we
can
use
that
money
for
we
usually
transfer
between
them.
D
So
when
we
try
to
do
that
every
year,
then
the
next
category
is
special
revenue
projects,
and
these
are
projects
that
are
funded
by
public
money
by
outside
agencies
and
the
biggest
category
of
this
are
CDBG
projects,
so
community
development
block
grant
projects
and
we
typically
get
about
13
million
dollars
a
year
for
those
and
then
the
next
category
is
intergovernmental
projects,
and
these
are
these
are
projects
that
that
we
funds
and
we
might
undertake
it,
but
it
might
benefit
like
another
Authority,
not
necessarily
the
city
of
Pittsburgh
directly.
D
D
They
have
to
achieve
compliance
with
federal
and
state
statutory
mandates.
They
can
let
they
should
leverage
additional
non-city
funds.
We
also
measure
the
impact
of
the
project
on
the
operating
budget
and
potential
operational
savings,
improve
efficiency
and
effectiveness
or
service
delivery
ability
to
improve
the
quality
of
life
and
all
sitting
neighborhoods.
D
E
B
F
C
F
D
And
since
that's
capital,
I
can't
really
answer
I'm
too
much
on
that,
but
I
would
assume
that's
you
said
like
something
like
retrofitting.
Would
you
say
our
sewage
system,
so
that
would
be
something
more
like
the
PWSA
would
take
on.
So
not
necessarily
the
city
of
Pittsburgh
so
but
I'm
I'm
sure
that
they
would
get.
They
would
borrow
money
for
something
like
that.
Hi.
D
Yeah
that
maybe
like
some
some
different,
maybe
like
things
that
were
working
on
with
the
URA
so
for
whatever
reason
like
worth
we're
responsible
for
that
project,
but
it
may
be
benefiting
the
housing
authority
or
you
know,
I'm,
the
or
a
or
like
it
may
be
taking
place
in
you
know
a
certain
neighborhood,
and
so
so
yeah
we'll
pass
the
money
you
know
on
to
them
so
that
they
can
do
those
projects.
One.
D
Yeah
I
don't
want
to
get
too
much
into
that
because
I
like
I,
don't
want
it
like
my
personal
feelings,
to
show
or
anything
like
that,
but
I
think
there's
about
like
five
or
six
members.
D
There's
one
person,
that's
actually
paid:
okay,
there's
an
executive
director
of
the
ICA
they're
actually
paid,
and
then
there's
a
board
and
the
governor
appoints
members
to
it
and
different
legislators
appoint
members,
and
so
the
makeup
of
the
board
does
change,
but
they
have
a
website
too,
and
you
can
actually,
if
you
want
to
go,
you
can
go
on
and
see
exactly
which
legislature
appointed
that
particular
member,
so
yeah.
So
so
now
that
we
have
a
new
governor,
I
think
about
two
of
the
members
will
may
be
replaced
so
we'll
see
and.
D
Yeah,
the
finance
director
he's
a
member
ex
ex
officio.
Is
that
what
he's
called
so?
You
know
he
sits
in
on
the
meetings
with
them
and
I
he's
kind
of
like
I'm
the
person
that
they
go
through
to
to
get
any
additional
information,
but
I'm
also
the
budget
director.
He
you
know
we
work
with
them
also,
but
the
finance
director
is
more
the
formal
point
of
contact.
D
B
J
I
was
everybody
doing
tonight.
My
name
is
Aaron
peg,
it
I'm
a
finance
administrator
I,
actually
have
something
in
common
with.
You
guys
actually
went
through
the
program,
the
Pacific
Leadership
Program
and
complete
it.
So
it's
actually
a
great
program,
so
stay
stay
in
it,
I
liked
it
so
much
that
I
had
to
join
but
I'm,
beginning
to
a
few
to
taxes
on
these
are
some
city
and
school
real
estate
taxes.
J
We
have
a
133
million
dollar
revenue
line,
the
properties,
your
properties,
everyone's
property,
is
build
on
building
a
fair
market
value
property,
which
is
determined
by
the
Allegheny
County
property
assessment.
We
receive
this
information
from
the
county
and
then
we
go
forward
with
our
with
our
decisions.
There's
a
three
different
taxes.
We
have
a
city
in
school
taxes,
and
this
is
how
they're
on
how
we
did
a
calculation
that
actually
comes
up
with
the
taxation.
J
We
use
a
city
and,
as
you
know,
as
mentioned
earlier,
the
millage
was
increased.
It
was
at
7.5
last
year
this
year,
through
legislation
was
bumped
up
to
eight
points.
8.06
schools
at
9.4
mill
counties
at
four
point.
Seven
three
mills
mills
always
sound
that
numbers
always
sound,
so
huge,
you
thinking
millions,
it's
actually
only
one
tenth
of
a
cent.
So
it's
not
as
big
as
people
think
again
mentioned
here
is
the
city
taxes
8.6.
J
This
is
just
an
example
of
the
amount
that
we
tax
on
school
taxes,
9.4
9.84,
county
taxes,
4.73-
and
this
is
one
something
everyone
loves-
is
a
discount.
If
you,
you
get
a
two
percent
discount
taking
it
if
you
pay,
if
you're
paying
full
by
februari
28,
so
you
have
to
keep
that
in
mind
in
2016,
6,
2015
and
receipts
of
payment
or
melt
during
the
year.
You
know
if
a
person
has
a
mortgage,
your
mortgage
company
will
provide
you
and.
B
B
What
had
happened
is
a
few
years
ago
we
experienced
a
reassessment
by
allegheny
county
and
the
city
lost
revenue,
because
what
happened
was
the
assessment
went
up
and
when
the
assessment
goes
up
and
they
send
us
a
file,
what
happens
for
people
who
are
not
familiar
with
it?
We
take
our
military
times,
whatever
the
assessment
is
and
that's
how
we
get
the
tax
amount
that
we
bill
for.
So
we
bill
based
on
first
file
that
we
get
from
the
county.
That
shows
this
is
what
the
assessments
is.
B
This
is
done
in
January
we
bill
and
then
come
februari
March
April.
We
start
getting
assessment
reductions
from
the
county,
because
what
happens?
Is
you,
as
an
owner
of
a
property,
have
a
right
to
file
an
appeal?
If
you're
not
satisfied
with
your
property
assessment
and
because
the
assessments
were
so
out
of
line,
a
lot
of
people
start
fouling
the
pills
and
what
that
did
is
they
filed
an
appeal?
They
won
their
appeal.
B
County
reduce
their
assessment,
but
we
had
already
built
so
then
what
happened
was
the
adjustments
start
coming
in
and
we
had
to
readjust
their
bill,
so
we
had
to
start
refunding
because
a
lot
of
people
had
mortgage
companies.
The
mortgage
companies
pay
your
bill
at
discount
right
away,
and
this
is
what
caused
such
a
drop
in
revenue
for
the
city.
So
we're
saying.
Okay,
we
have
to
be
in
line
with
what
the
assessments
is.
J
Hey
there,
that's
a
great
point,
thanks
Margaret
and
another
tax
is
our
current
library
of
tax,
which
is
a
special
tax.
That's
built
that's
built
from
the
city
of
Pittsburgh,
as
margot
mentioned
earlier.
We
have
a
voter-approved
point,
25
mil,
which
is
Richards
from
last
year,
it's
equivalent
of
the
25
per
year
on
a
hundred
assessed
of
assessed
property.
We
look,
we
we
actually
do
that
on
a
daily
basis
of
the
finance
ministry.
J
On
part
of
that
process,
which
is
it's
pretty
pretty
intense,
it's
the
property
owners
with
an
obligation
under
two
dollars
will
receive
a
bill
payments
payments
may
about
it.
Payments
will
be
made
also
to
our
treasury
department's
up
if
you're
unsure,
where
to
make
payments,
all
the
payments
are
made
downstairs
and
a
first
floor
also
also
they
can
be
made.
Why
mention
it
to
us
and
to
Carnegie
Library?
As
you
can
see,
the
address
is
on
there
and
for
more
information
about
how
to
pay
or
any
information.
J
B
Okay,
so
that's
a
little
bit
about
our
real
estate
tax
in
our
Carnegie
Library
text,
which
goes
hand
in
hand
because
I
mentioned
before
we
do
bill
for
the
Carnegie
Library
tax.
In
those
of
you
who
actually
see
your
property
tax
bill,
we
have
it
broken
down
where
we
have
the
city,
the
school
and
the
Carnegie
Library
tax.
We
have
our
three
taxing
bodies.
Three
taxing
bodies
is
the
city,
the
county
and
the
school
district.
This
is
a
special
trust
fund
that
what
happens
is
when
we
have
property
this
delinquent.
B
We
can
conduct
what
we
call
a
treasure
l
and
we
would
put
the
property
up
for
sale.
First
of
all,
the
taxes
have
to
be
at
least
one
year,
the
link
once
they
go
delinquent.
We
can
place
that
property
into
a
treasure
cell,
which
is
actually
a
judicious
cell,
but
we
can
only
sell
it
for
the
city
to
school
interest.
B
So
person
owes
$15,000
taxes,
they
decide.
They
didn't
want
to
pay
it
so
the
next
year,
as
a
January
first
they're
considered
delinquent,
said
okay.
What
are
we
going
to
do
we're
going
to
put
them
up
for
sale,
so
they
can
pay.
We
put
the
property
up
for
sale.
What
we
do
is
we
have
to
advertise
after
advertise
twice
two
weeks
in
a
row:
legal
advertisement,
Pittsburgh
post-gazette
the.
What
is
it
the
times
the
trip
tribune-review,
then?
B
What
happens
is
ten
days
before
the
sale
we
have
Bob
who's
investigator
and
a
number
of
other
employees
have
to
go
out
and
post
the
property
post.
A
sign
on
at
your
property
schedule
for
sale
such
as
such
date
date
comes
is
time
for
the
cell.
We
still
haven't
received
any
information
from
that
owner
now,
during
this
time
and
up
to
the
date
of
the
cell,
the
owner
can
come
in
and
make
payment
or
payment
arrangements.
B
We
don't
hear
anything.
Data
to
sell
takes
place
so
we're
actually
sitting
at
council
chambers
with
a
list
of
properties
where
we
had
no
contact
with
the
people,
and
these
properties
are
advertised
for
sale.
The
property
goes
for
sale
sometime.
We
get
people
coming
in
by
sometime.
We
don't
because
what
happens
is
when
you
stand
up
at
a
treasure
cell.
You
barefoot
particular
property.
That's
advertised,
as
I
mentioned
you're
only
buying
it
for
city
and
school
interest.
B
Only
so
if
there's
a
mortgage
lien
on
it
any
other
liens
on
it,
once
you
buy
that
property
you're
going
to
be
responsible,
so
what
happened
sometime
is
we
have
people
that
do
their
homework
and
they've
already
researched
these
list
of
properties
and
know
what
properties
are
good
properties.
We
may
have
300
properties
for
sale,
but
maybe
only
five
of
them
sell.
So
what
happens?
Is
we
get
295
properties
left?
B
So
what
we
do
is
we
have
our
three
taxing
bodies
area
that
takes
a
look
at
all
these
properties,
and
this
listing
says:
okay,
what
properties
here
are
worth
for
reselling
because
a
lot
of
times
we
have
properties
that
people
walk
away
from
now.
I
just
gave
the
year
delinquencies
example,
but
the
majority
of
time
it's
five
to
ten
years
delinquent.
So
what
happens?
Is
we
make
a
determination
of
what
properties
we
actually
want
to
acquire
and
put
the
title
into
the
city's
name?
B
And
that's
when
they're
turned
over
to
what
we
call
our
three
taxing
bodies,
which
is
a
trust
fund?
Debt
I
guess
it
survives
off
its
own
office
sales
of
property.
So
what
happens
is
anytime?
They
sell
a
property
that
revenue
goes
into,
that
trust
fund
to
pay
the
salaries
to
pay
for
the
boarding
of
properties.
It's
all
functions
of
three
taxing
bodies.
Now,
there's
a
property
that
we
acquired
and
before
we
acquired
via
a
treasure
cell,
but
there's
actually
a
90-day
redemption
period.
The
owner
can
come
back
and
redeem
their
property.
That's
the
law.
B
Ok,
90
days
are
up.
We
don't
hear
anything
at
that
point
in
time.
We
make
a
decision.
Ok,
these
are
properties
we
want.
We
have
to
have
all
our
service
to
show
that
we
did
due
process.
We
send
all
that
information
to
the
law
department
along
with
the
list
and
say
these
are
the
properties
that
we
want
to
acquire
and
over
the
years
through
different
administrations,
it
was
acquire
everything
quiet.
It's
acquire
that
in
a
lot
like
I,
said,
a
lot
of
stuff
that
we
do
have
is
not
worth
even
talking
about,
but.
C
B
B
But
once
the
we
bill
and
we
don't
collect-
and
we
put
it
in
a
treasure
cell-
then
we
turn
it
over
to
three
taxing
bodies.
So
I
just
wanted
to
give
you
a
little
bit
of
idea
of
how
that
works,
and
next
we
have
bobs
ilts
going
to
come
up
and
talk
a
little
bit
about
our
self
assess
tax
areas.
Real
estate,
as
long
as
you
got
a
home
and
you're
living
in
it,
you're
going
to
have
to
pay
taxes
on
it,
but
self-assess
taxes
are
a
little
different
and
I'll.
K
You
Margaret,
okay,
hi
I'm,
Bob,
zilch
attacks
investigator
for
the
city,
and
I
work
in
collections
and
compliance
for
the
city.
What
we
try
to
do
is
would
obviously
we
try
to
collect
the
taxes
see
to
it.
The
people
are
in
compliance
with
the
various
laws
that
are
in
place,
such
as
paying
for
the
parking
tax
for
the
operators,
your
earned
income
tax,
which
is
the
waste
tags,
all
the
various
taxes
that
would
be
out
there
amusement
tax.
K
K
All
right
do
I,
probably
our
biggest
tax.
It.
Really.
We
don't
handle
any
more
as
the
city,
but
you
still
pay.
It
is
the
earned
income
tax.
That's
the
three
percent
wage
tax
commonly
referred
to
as
wage
tax.
It
also
comes
through
in
the
form
of
a
net
profit
tax
if
you're
self-employed,
because
it's
replacing
the
wage
tax
basically
and
that's
only
applicable
to
residents
of
the
city.
Pittsburgh
residents
pay
one
percent
of
that
three
percent
to
the
city
itself,
and
two
percent
of
that
goes
to
the
school
district.
K
We
have
a
separation
of
money
there.
Now
the
revenue
sharing,
which
is
another
part
of
this
process,
is
1.25
per
second
because
of
the
city
and
1.75
to
the
school
district
and
I
believe.
That's
reason.
Part
of
the
reason
behind
that
is
because
my
Oliver's
involved
with
this
also
all
right.
The
deadline
for
that
is
15,
April
fifteenth.
K
B
What
I
just
want
to
clarify
a
little
bit
years
ago,
what
happened
to
his
de
state
enacted,
what
they
call
Act
32,
and
what
that
did.
Is
that
changed?
The
way
that
the
earned
income
taxes
collected?
And
you
know
previous
years,
the
city
always
had
their
little
tax
booklet
to
PGH
40
that
we
mailed
out
people
filled
out
their
tax
returns
and
sent
them
in.
B
So
what
they
did
is
they
put
the
city
to
school
and
mount
oliver
under
one
tax
district,
which
is
called
to
central
texted
tax
collection
district,
and
at
that
point
in
time,
when
they
enacted
this
law
in
made
this
district,
there
was
going
to
be
one
collector
and
what
happened
is
the
city
we
were
already
collecting,
but
we
had
to
submit
a
proposal
to
collect,
be
the
collector
for
that
district.
Jordan
tax
collector
berkheimer
key
stone.
B
B
Tax
collection
is
collecting
the
earned
income
which
they'll
be
collecting
till
two
more
years
before
the
contract
runs
out
and
then
the
B
it
will
start
over
again,
but
it's
working
out
better
because
one
of
the
things
is
that
if
you
call
if
you
weren't
living
the
city,
you
got
to
pay
city
taxes,
but
before
they
were,
depending
on
the
employer,
to
separate
those
taxes
and
send
it
to
where
it's
supposed
to
go.
Now.
B
Jordan
tax
collects
all
that
money
and
they've,
always
they've,
been
in
the
business
of
doing
that,
and
they
are
doing
a
lot
better
job
I
think
a
lot
of
it
was
to
our
int
Department.
You
know
in
our
system-
and
you
know
you
have
people
out
there-
does
nothing
but
collect
and
I
think
that
city
is
pretty
satisfied
with
the
amount
of
revenue
because
they're
bringing
in
a
lot
of
more
revenue
than
we
were
actually
bringing
in
ourselves.
B
K
Okay,
now
I'm
going
to
go
into
some
of
the
various
taxes
that
we
have
for
the
self
assess
axis.
We
have
the
earned
income
taxes,
we
just
explained
3%
wage
tax
and
then
that
profit
tax-
you
also
have
a
local
service
tax.
That
tax
is
the
one
that
everybody
knows
is
a
52
dollar
a
year
tax.
It's
taken
out
of
your
pay
as
you're
paid.
K
If
it's
once
a
month,
if
it's
once
every
week,
if
it's
once
every
two
weeks,
whatever
way
you're
paid
it's
taken
out
in
increments
that
are
equal
and
that'll
be
up
to
52
dollars
a
year.
You
will
only
be
responsible
for
that
tax
if
you
make
over
twelve
thousand
dollars
a
year,
so
you
will
not
pay
it.
People
with
all
start
getting
it
collected
from
their
pay
and
they'll
move
away,
or
they
will
get
laid
off
or
something
will
happen
or
they're.
K
A
college
student
and
now
they'll
have
to
see
kree
front
from
us
if
they
don't
hit
the
twelve
thousand
dollar
level,
so
you
always
have
to
hit
the
52
of
the
twelve
thousand
dollar
level
in
order
to
be
responsible
for
that
$52
tax.
Also,
people
that
are
self-employed
if
they
make
over
twelve
thousand
dollars
since
their
self
employed,
they
don't
have
an
employer
withholding
the
tax.
K
Okay,
we're
going
to
go
to
the
payroll
expense
tax.
That's
one
of
our
bigger
taxes
for
businesses,
that's
assessed
to
the
business
itself.
It's
a
little
over
a
half
percent
point:
zero,
zero,
five,
five
to
be
exact!
That
is
based
on
the
payroll
of
the
work,
that's
being
done
in
the
city.
So
when
you
have
say
like
a
US
Steel,
their
main
offices
in
the
Pittsburgh,
all
their
employees
that
are
in
Pittsburgh
working
in
Pittsburgh
on
behalf
of
u.s.
K
steel,
that
payroll
gets
assessed,
point
0055
a
little
over
half
percent
just
for
their
payroll
small
businesses.
There's
there
they're
subject
to
that
tax.
Also
any
type
of
business
at
all
has
to
pay
that
tax.
If
you
would
be
self-employed,
you
may
only
make
a
few
dollars.
It
won't
really
be
a
whole
lot
of
money,
but
it
still
is
necessary
to
pay
that
tax.
All
right,
let's
go
to
the
amusement
tax.
The
amusement
tax
is
five
percent
tax.
K
We
use
a
factor
whenever
you're
paying
that
tax
is
point
zero,
476
two
times
you're
gross,
that
would
be
applicable
to
say
a
cover
charge
on
a
bar.
The
ten-dollar
cover
charge
on
a
bar.
Every
person
is
coming
through
there.
They
have
to
keep
tabulations
of
that
they're
supposed
to
submit
that
to
us.
K
Arenas,
clubs,
any
of
the
arena
type
stuff,
is
going
on
clubs
that
are
having
functions,
they're
all
subject
to
that
five
for
five
percent
amusement
tax.
They
have
to
forward
that
to
us.
We
as
investigators,
we
check
for
compliance,
we
do
spot
checks
will
go
to.
The
bar
will
count
how
many
people
are
going
in
the
bar
say:
okay
did
200
people
tonight,
then
we
look
at
their
report
for
the
following
month,
see
if
it
calculates
out
to
be
closed
or
hopefully,
exact,
and
we
check
on
that
too.
K
K
If
you
have
a
parking
operation
that
is
residential
strictly
residential,
they
would
not
be
subject
to
that
tax
if
they
were
charging
it
for
even
in
rent,
then
charges
60
bucks
for
parking
that
wouldn't
be
subject
to
taxation
arm
say
like
the
restaurants
like
on
Grandview
Avenue,
you
have
a
guy
grabbing
your
car
valet
he's
taking
it
from
that.
It's
strictly
servicing
that
particular
restaurant
they're
taking
the
car
to
a
lot.
It's
only
fused
for
that
restaurant.
It's
all-for-one
use
helmand,
Cancer
Center!
You
go
there.
It's
strictly
a
filming
cancer
center.
K
Your
customer
patient
you're,
going
there.
No
other
public
parking
involved,
that's
not
taxable,
but
all
these
other
open
lot.
So
you
come
to
and
park
they're
subject
to
this
tax.
The
arena
parking
lots
places
like
that
Heinz
Field,
they're,
subject
to
these
parking
taxes,
the
ISP,
the
institutional
and
service
privilege
tax,
that's
primarily
for
the
nonprofit
groups
of
people
that
are
doing
business
in
the
city.
C
K
K
K
That's,
that's
a
little
bit.
You
know
you
have
to
know
what
they're
doing
exactly
with
the
money
I
run
in
as
well
a
lot
of
times.
They'll
still
ask
me:
why
do
I
have
to
do
this?
Why
do
I
do
I
have
to
pay
it
and
a
lot
of
times?
What
it
is
is
the
money
they're
taking
in
will
go
right
back
into
a
non-profit
situation,
so
that
is
probably
not
applicable
for
taxation,
but
it's
a
case
by
case
basis,
a
lot
of
times.
K
So
that's
that's
a
real
tricky
one
and
I'd
have
to
see
what
your
whole
situation
is
in
order
to
say
whether
it's
taxable
or
not
all
right.
Now
we
got
the
deed
transfer
tax
and
that's
that's
a
generator
of
money
and
Erin
would
be
the
specialist
on
something
like
that
more
so
than
myself,
but
it
really
just
boils
down
to
you
saw
your
house,
you
have
three
percent
two
percent
cuz,
the
city.
K
One
percent
goes
to
school,
that's
for
you
selling
your
home,
so
you
sell
your
home
and
it's
a
hundred-thousand-dollar
you're
going
to
pay
3,000
or
deed
transfer
tax.
B
B
K
There
are
people
that
will
do
other
things
to
get
around
it.
That's
well
known,
they
have
what
was
called
an
eighty
nine
eleven
sale
where
you
would
saw
just
a
percentage
of
the
interest
in
the
property,
not
the
whole
property
say
like
a
u.s.
steel
building,
for
example,
hate
to
keep
picking
on
them.
It
just
stands
out
and
what
they
did
was
a
buttstock
incorporation
and
they
didn't
really
buy
the
building
technically,
so
they
avoided
the
tax
being
able
to
do
that.
K
And
what
we're
trying
to
do
in
city
government
here
is
we're
trying
to
try
to
tighten
that
up
a
little
bit
so
that
we
can
get
more
of
that
revenue
that
we
should
be
getting
because
everybody
else
is
really
they're
paying
it.
The
average
citizen
keep
doesn't
get
around
it
and
we're
trying
to
tighten
that
down
a
little
bit
in
order
to
get
that
extra
revenue.
K
Income
tax,
it's
called
the
wage
tax.
Let's
go
back
over
this
again.
It's
a
70
million
dollar
revenue
line
item
taxes
only
applied
to
people
who
earn
income
or
net
profits
and
our
city
residents.
We
want
to
assure
you
that
we
know
who's
who
the
residents
pay.
One
percent
to
the
city,
two
percent
to
the
school
district
and,
as
I
said
before,
the
revenue
sharing
1.25
to
the
city
1.75
to
the
school
district
and
the
due
dates.
K
B
You
Bob
I
just
wanted
to
you
to
go
over
that
one
more
time
because
you
know
earned.
Income
is
a
lot,
a
big
wage
earner
for
us
and
a
big
revenue
real
and
we're
going
to
take
questions
after
this
we
have
about
five
minutes
before
you
take
your
break
berea.
You
want
to
go
to
the
next
slide,
and
this
is
just
an
example
of
how
much
of
taxes
would
be.
If
you
had
a
household
income
of
25,000,
then
we
showed
you
know,
your
earned.
B
Income
would
be
750,
and
this
is
this
split
of
the
money
of
how
the
city
would
get
313
dollars
or
school
district.
We
get
42
38,
but
you
all
have
a
copy
of
this
in
your
handout.
And
then
we
tried
to
give
you
an
idea
on
property
taxes.
Your
assessment
is
50,000.
This
is
what
your
property
tax
would
be.
Shows
the
city
break
down
a
school
break
down
County.
B
L
K
It
would
depend
on
the
situation
a
lot
of
times.
What
will
happen
is
it's
just
non-compliance,
non-payment
that
gets
the
ball
rolling
or
if
somebody
has
a
business
and
I
look
above
and
I
look
into
them
and
they
are
registered
at
all
now.
I
gotta
start
the
process
and
look
into
him
or
if
I
would
check
a
parking
lot
and
the
cars
don't
match
up
with
what
I
actually
count.
They
say:
there's
50
cars
in
there
I
count
100
something's
wrong.
We
got
to
start
looking
into
it.
B
B
Okay,
this
is
for
a
50
space
parking
lot,
but
then
you
go
Bob
goes
out
and
he's
doing
his
little
work
and
he
see
seventy
five
cars
wait
a
minute
here
so
that
that
opens
up
his
eyes
and
say:
okay,
we
need
to
check
this
up
and
then,
if
something
that
we
have
on
record
doesn't
match
what
we're
seen
and
so
forth.
E
C
K
Market
he's
he's
only
worried
about
parking
tax
because
he
has
to
pay
to
wage
tax
or
whatever
anyways,
no
matter
what
business
he's
in
a
lot
of
these
other
taxes,
if
it
doesn't
matter
with
business
he'd
be
in,
he
would
have
to
pay
the
payroll
expense
tax,
but
the
part
in
taxes
specific
to
his
market.
The
amusement
tax
is
specific
to
that
market.
I
was.
I
Just
wondering,
if
you're
out
of
all
the
revenue
sources,
if
your
office
has
identified
any
that
you
know,
there's
room
for
improvement.
Obviously
tax
collections,
never
a
hundred
percent,
but
if
there's
anywhere,
there's
significant
room
for
improvement
or
where
you're
focusing
your
compliance
efforts
well.
B
We
begin
to
wrap
up
our
collection
focus
because
you
know
more
and
more.
You
know
when
we
do
a
billing
each
year.
We
can
tell
you
know
from
past
years
how
many
more
people
are
going
to
link
went
in
I
mean
the
city
needs
money,
so
we're
moving
toward
more
toward
an
accounts,
receivable
department
which
we
don't
have
and
because
we
just
have
a
division,
it's
called
the
real
estate
division
and
we
do
the
billing.
We
answer
phone
calls.
Someone
calls
in
the
same
person
that
calls
in
to
talk
about
that.
B
You
get
to
talk
about
you
didn't
get
your
bill
may
be
the
same
person
that
says
well.
I
said:
I
need
a
payment
plan
and
may
put
you
on
a
payment
plan.
So
we
need
I
think
if
we
gear
up
more
to
have
an
accounts,
receivable
department,
when
the
taxes
go
delinquent,
because,
rightfully
your
build,
your
taxes
are
built
in
January.
B
B
So
if
you
don't
pay
by
the
end
of
februari
by
march
first
or
consider
delinquent
so
I
think
if
we
focus
more
on
trying
to
do
some
calling
and
sending
out
more
notices
and
telling
people
hey,
look
you're
delinked,
the
lien
is
filed
and
actually
Jordan
is
also
collecting
our
delinquent
real
estate
taxes.
So,
at
the
end
of
the
year,
December
31st
cut
off
the
come
January.
First
we're
preparing
a
delinquent
file
to
send
over
to
Jordan
collected
the
link
real
estate
taxes,
so
I
hope
that
helped,
but
the
tax
relief
programs.
B
You
know
our
tax
basis
is
high
for
real
estate
taxes,
but
there
are
all
programs
out
there
to
assist
the
elderly,
which
we
call
the
senior
tax
program,
and
then
we
also
have
the
Homestead
Act
och
50,
and
everyone
who
owns
a
house
in
the
city
of
Pittsburgh
qualifies
for
this
homestead
and
I'm,
not
sure
that
a
lot
of
people
knew
that.
But
as
long
as
you
live
in
the
property
and
it's
your
primary
residence,
you
receive
a
reduction
off
your
property
taxes
every
year.
B
There's
more
information
on
our
website
and
there's
also
information
in
this
booklet,
I
handed
out
and
also
on
page
9,
89
alyssa's,
all
the
abatement
programs
that
we
have
someone
comes
into
the
city
and
they
build
a
new
home.
They
get
a
three
year:
tax
abatement
relief
from
taxes.
So
for
those
who
interests
at
page,
8
and
9
I'll
give
you
a
rundown
of
all
the
different
tax
abatement
programs
that
we
have
and
what
that
said,
if
there's
not
any
more
questions
and
I'm
going
to
turn
it
over
to
sally.