►
From YouTube: Boise City Council - Budget Workshop
Description
Tuesday June 28, 2022 at 8:30 AM MDT
A
It
is
8
30..
We
have
a
council
member
who's
still
on
her
way,
but
she'll
be
here
in
a
moment.
So
I
think
we'll
start
I'm
going
to
open
the
boise
city
council
budget
workshop
of
june
28th
with
the
clerk.
Please
call
the.
A
B
Sanchez
willets
here
woodings
here,
five
president,
one
absent.
A
D
It's
my
pleasure
this
morning
to
present
the
proposed
fiscal
year,
23
proposed
budget
for
the
city
of
city
of
boise.
The
development
of
the
budget
is
a
months-long
exercise
that
involves
many
people
from
throughout
the
organization
from
the
mayor's
office
to
our
executive
management,
team
budget
office
and
finance
managers
to
operational
experts
across
the
organization.
D
D
I'll
start
off
with
just
an
overview
of
the
process,
including
elements
that
we've
already
already
worked
through
from
a
city
council
perspective,
we
had
a
budget
overview
to
really
kick
start
the
process
on
march
29th
that
same
day,
we
had
a
budget
interactive
where
members
of
the
the
community
came
in
and
provided
feedback
and
and
input
on
the
proposed
budget
process
that
interactive
took
place
at
hillcrest
library.
D
Last
month
we
had
the
budget
workshop,
the
first
budget
workshop,
where
all
the
departments
came
and
presented
on
various
department
initiatives
in
progress.
We
released
our
budget
book
on
june
17th,
which
leads
us
to
today.
Subsequent
to
this
we
will
have
you
know
the
public
hearing
on
july
19th,
leading
up
to
the
ultimate
adoption
of
the
budget
on
august
30th
from
a
public
engagement
perspective.
I
mentioned
that
that
budget
interactive
on
march
29th
on
march
31st.
D
The
budget
website
was
made
available
for
a
period
of
public
comment.
Those
comments
were
forwarded
along
to
the
city
council.
After
a
two
week,
approximately
two
week
period
of
being
open,
the
budget
website
was
again
updated
about
10
days
ago,
when
the
budget
document
was
released.
There
was
another
opportunity
for
online
public
feedback
that
opportunity
will
be
open
until
july
18th
and
any
feedback
that
is
submitted
will
be
passed
along
to
the
city
council
in
advance
of
the
july
19th
public
hearing.
D
D
Just
reiterating
our
agenda
for
today
I
will
go
through
the
themes,
strategies
and
approach
in
our
budget,
build
I'll,
do
an
overview
of
the
fiscal
year.
23
budget
in
the
general
fund,
going
through
revenues
and
expenditures,
we'll
look
at
our
capital
fund
fees
and
then
move
on
to
motions
and
next
steps.
D
So
I'll
start
with
some
themes,
strategy
and
approach.
D
E
D
That
are
emerging
some
of
those
challenges
and
risks
include
high
inflation,
housing
shortage
and
the
property
tax
burden
shift.
So
in
in
evaluating
this
balance,
the
budget
aims
to
make
some
targeted
investments
in
community
services
and
support
functions,
provide
relief
where
possible,
as
well
as
provide
tools
to
respond
to
potential
economic
challenges
or
changes.
A
Eric
just
a
real
quick
question
here
and
before
I
ask
that
question
just
I
did
not
welcome
everyone
online
who
may
be
watching.
This
is
our
yearly
budget
hearing
or
budget
workshop.
We
have
a
budget
hearing
next
month
where
we'll
take
comments
from
the
public,
but
at
this
workshop
we
work
with
staff
and
go
through
a
budget
that
has
been
proposed
so
that
we
can
send
it
out
so
that
the
public
can
comment
on
it
and
that's
what
we're
about
today.
A
My
question
eric
is
whether
or
not
I
only
saw
one
place
in
the
budget
book,
and
I
know
it's
been
shifting
recently
where
we
talked
about
a
potential
recession
and
as
you
go
through
today.
I'd
just
be
interested
in
understanding
the
places
where
that
might
cause
some
problems
with
what
we're
proposing
and
what
the
remedies
would
be.
Does
that
make
sense.
D
D
We
do
a
10-year
forecast
to
ensure
that
any
short
or
near-term
decisions
we
make
are
sustainable
over
the
long
term.
We
have
included
in
this
budget.
We
have
a
proactive
use
of
one-time
funding
and
we
do
seek
to
align
one-time
funding
or
one-time
revenues
with
one-time
uses
and
ongoing
revenues
with
ongoing
expenses.
D
I'll
note
that
approximately
10
percent
of
the
proposed
fiscal
year
23
budget
is
considered
one
time
and
that
10
percent
does
not
grow
the
tax
base
into
the
future.
That
10
percent
is
primarily
comprised
of
two
elements.
The
first
is
arpa,
so
in
may
the
city
council
evaluated
and
approved
the
allocation
plan
for
arpa
proceeds
from
the
federal
government,
as
mentioned
in
the
ibc
on
that
may
24th
date.
D
Some
some
portion
of
that
arpa
funding
was
allocated
within
the
present
year
and
a
portion
of
it
is
recommended
to
be
used
in
fiscal
year
23.,
so
about
15.2
million
dollars
in
arpa.
Proceeds
are
included
in
the
fiscal
year,
23
general
fund
budget.
Secondly,
we
have
the
proactive
use
of
planned
fiscal
year,
22
unallocated
funds.
D
We
began
this
this
kind
of
strategy
as
part
of
the
current
year
budget
as
part
of
an
attempt
to
minimize
end-of-year
unallocated
funding
and
ensure
that
any
vacancy
savings
or
higher
than
budgeted
revenues
would
be
allocated
on
a
more
proactive
basis,
so
that
is
included
and
there's
approximately
14
million
dollars
of
unallocated
funds
built
into
this
budget
unallocated
current
year.
Funds
built
into
next
year's
budget.
D
Looking
back
since
the
beginning
of
the
pandemic,
that
places
the
average
growth
at
1.8,
approximately
60
of
the
allowable
amount
and
I'll
note
that
base
growth
is
the
primary
source
of
funding
for
ongoing
cost
increases
and
inflation
and
cost
increases
will
also
be
a
theme
that
we'll
talk
about
throughout
this
presentation.
D
D
D
D
Looking
at
the
msa
and
the
city
of
boise
in
particular,
specifically,
the
msa
has
grown
by
approximately
17
over
the
last
five
years,
with
the
city
of
boise
growing
about
six
and
a
half
percent,
and
when
you
consider
boise's
status
in
the
region,
as
you
know,
really
the
economic
driver
and
cultural
center.
This
means
that
more
and
more
people
are
living
working
and
playing
within
the
city
of
boise.
D
The
next
set
of
themes
I'll
go
over
is
response
to
community
priorities.
Most
definitely
there
is.
There
are
significant
investments
included
in
public
safety
and
I'll
specifically
outline
those
investments.
When
we
get
to
the
general
fund
expenditures
section,
we
also
have
investments
in
housing.
D
I
mentioned
earlier
that
housing,
housing
shortage
and
that's
definitely
been
a
theme.
So
there
are,
there
are
investments
to
address
that
transportation
is
a
high
community
priority.
This
budget
does
address
that
through
investments
to
valley,
regional
transit,
our
public
transportation
system
pathways
and
and
other,
and
then
also
climate.
D
D
In
terms
of
responding
to
inflation,
the
recommendation
to
provide
property
tax
relief,
both
through
the
circuit
breaker
rebate
program,
as
well
as
taking
less
than
the
maximum
allowable
amount,
a
good
portion
of
that
that
priority.
D
When
we
developed
the
budget
for
the
capital
fund,
we
we
did
a
couple
of
things
in
response
to
inflation.
One
is
we
adjusted
project
estimates
in
some
cases
quite
considerably
up
in
response
to
what
we're
seeing
out
in
the
market,
there's
also
a
recommendation
to
increase
our
development
impact
fees
effective
october
to
catch
up
and
reflect
the
current
construction
environment.
D
There
is
a
recommendation
for
an
economic
uncertainty
reserve
included
as
part
of
the
23
budget
as
one
of
our
operating
contingencies
that
economic
uncertainty
reserve
could
be
available
if
inflation
continues
to
to
go
down
the
path
that
it
has
and
we
see
certain
cost
cost
elements
within
the
city
be
above
and
beyond.
What's
currently
budgeted.
D
Council
member,
yes,
it
is
the
first
time
we've
included
that
as
part
of
the
budget,
I
will
mention
that
we
have
included
like
type
things.
If
you
go
back
about
two
years
when
kovitz
first,
when
kobit
first
started
to
hit
us,
we
did
put
in
a
covid
contingency,
because
there
were
some
unknown
impacts
associated
with
that.
So
it's
a
kind
of
a
similar
approach
here.
A
Eric
I
had
a
quick
question
about
the
m
o
funding.
I
think
it's
the
right
thing
to
do
this
year
having
gone
through
the
recession.
I
know
that
at
about
this
halfway
through
the
first
year,
we
had
to
actually
completely
redo
how
we
looked
at
emino
and
redo
the
formulas
we
were
using
the
projections
we
were
using,
so
I
just
want
to
flag
that.
I
don't
think
you
were
here.
Then
you
were.
D
Absolutely-
and
I
I
might
just
dwell
on
that
for
for
a
brief
moment
here
and
offer
a
couple
of
things
on
that
one
is
when
we
developed
our
long-term
forecast.
We
certainly
did
build
in
some
of
these
inflationary
impacts,
so
hopefully
the
recommendations
consider
growth.
D
You
know
in
our
maintenance
and
operations,
so
hopefully
we
don't
get
into
that
type
of
situation
and
then
the
other
thing
just
for
clarification
for
folks
that
might
be
watching,
I
think,
sometimes
when
we
say
maintenance
and
operations,
it
might
be
a
little
confusing
because
we
have
maintenance
and
operations
and
we
have
major
repairs
on
maintenance.
D
So
major
repairs
and
maintenance
are
things
like
playground,
reconstruction
repairs
to
the
green
belt
thing.
You
know
repairs
to
our
pool
system.
Things
like
that.
We
we
very
much
are
not
reducing
any
our
major
repairs
and
maintenance
funding.
As
a
matter
of
fact,
you'll
see
in
a
slide
later
that
we're
increasing
the
amount
of
funding,
we're
allocating
to
major
repairs
and
maintenance
so
as
not
to
cause
a
bubble
down
the
line.
C
And
I'll
just
jump
in
here.
Madam
president,
this
is
really
important
because,
as
we
saw
in
an
earlier
slide,
we're
also
addressing
and
responding
to
the
growth
that
the
valley
and
our
city
is
experiencing.
C
So
we
want
to
both
make
sure
that
we're
recognizing
that
costs
could
rise
by
having
the
uncertainty
reserved
similar
to
what
we
did
during
covid
when
we
weren't
sure
if
we'd
have
additional
healthcare
costs,
and
then
we
also
have
to
make
sure,
in
this
moment
of
growth,
that
we
aren't
creating
a
larger
bubble
down
the
line,
because
the
last
thing
we
want
to
see
is
disinvestment
in
the
services
and
quality
of
life
in
our
community
as
we're
growing
and
then
kick
the
can
down
the
road
for
somebody
else
to
take
care
of.
D
The
next
theme
I'll
talk
about
is
stabilization
of
the
workforce,
and
that
was
certainly
a
theme
that
was
talked
about
at
length
at
the
may.
24Th
budget
workshop
numerous
strategies,
including
the
employee
compensation
approach
that
was
approved
by
the
city
council
on
june
7th.
D
There
are
some
targeted
staffing,
augmentations
and
then
numerous
measures,
an
example
of
that
could
be
our
facilities,
maintenance,
consolidation.
D
Some
specific
strategies
and
investments
again
just
talking
about
the
american
rescue
plan,
15.2
million
in
the
general
fund,
is
recommended.
There
is
also
funding
included
within
our
housing
funds
and
our
capital
fund,
utilizing
that
american
rescue
plan
funding,
investments
towards
affordable
housing,
climate
action
and
a
series
of
other
community
needs.
D
There
are
investments
in
programs
and
services
for
the
community
and
throughout
the
budget
book
and
we'll
we'll
touch
on
some
of
these.
You
can
find
investments
for
parks
and
recreation,
library,
planning
and
development
services
and
arts
and
history,
and,
along
with
that,
when
you
know
our
public
safety
departments
grow
or
some
of
those
other
community-facing
departments
grow.
D
D
There
are
numerous
accounting
changes
related
to
housing
activities
included
as
part
of
this
budget,
so
previously
programmed
funding
it
was
accounted
for
in
the
capital
fund
is
recommended
to
be
transferred
to
the
housing
funds,
to
provide
a
more
clear
depiction
of
you
know
what
is
available
for
housing,
there's.
Also
a
one-time
transfer
from
the
general
fund
for
housing
activities.
D
There's
a
1.65
million
dollar
one-time
allocation
for
for
our
portfolio
planning
process
projects
that
go
through
this
process
come
to
the
city
council
through
interim
budget
changes.
This
is
a
practice
we
began
as
part
of
this
current
fiscal
year
and
we
are
recommending
to
continue
into
fiscal
year.
23.
D
A
little
bit
on
on
maintenance
and
operation
funding,
just
a
little
bit
more
on
that.
I
mentioned
that.
There's
no
growth
in
discretionary
accounts,
part
of
the
reason
why
our
maintenance
and
operation
funding
is
recommended
to
be
held
flat
in
many
other
places
is
because
of
our
high
level
of
vacancies
that
we're
experiencing
and
as
we
have
a
high
vacancy
levels,
it
has
impacted
our
ability
to
execute
on
all
of
our
plans
and
and
spend
the
the
maintenance
and
operation
funding
that
we
have
spent
in
the
in
the
past.
D
Our
forecast
allows
for
for
growth,
while
I'm
talking
about
vacancy
levels,
I'll
just
give
a
quick
little
nugget
and
we
can
go
deeper
into
that.
If
need
be.
Typically,
we
plan
for
approximately
you
know
three
to
four
percent
vacancies.
D
If
you
look
in
our
general
fund
right
now,
we're
hovering
somewhere
around
you
know,
depending
on
the
department,
but
in
total
around
11
to
13
percent,
so
we're
at
a
very
high
level
of
vacancies.
D
Some
of
those
vacancies
have
been
some
of
those
vacancy
savings
have
been
programmed
into
fiscal
year,
23
again
as
a
one-time
measure,
not
an
ongoing,
not
an
ongoing
approach.
We
we
aim
to
fill
those
positions,
but
realizing
that
it
will
probably
take
some
time
to
get
to
a
more
historical
level
of
vacancies.
D
The
23
budget
includes
the
a
continuation
of
our
practice
of
budgeting
5
of
our
property
tax
budget
for
our
public
transportation
system
valley,
regional
transit,
the
fiscal
year
23
allocation
is
about
300
000
higher
than
it
was
in
fiscal
year
22,
and
that
300
000
is
attributable
to
the
property
tax
growth
included
in
this
budget.
A
Eric
just
a
a
quick
note
on
that
for
other
council
members,
when
we
approved
this
five
percent,
I
think
it
was
our
intent
to
ensure
that
valley,
regional
transit
did
see
the
same
natural
growth
that
we
saw
as
a
city
and
this
tracks
with
that
absolutely
3.5
growth.
Thank
you.
Thank
you.
D
In
the
budget
book
there
was
also,
you
might
have
read
a
write-up
about
our
cash
flow
reserve,
and
I
have
a
slide
to
demonstrate
this
a
little
bit
better.
But
there
is
one
time
savings
included
in
this
budget
from
a
revised
strategy
for
making
our
cash
flow
reserve
reservation.
D
Council
president,
you
had
asked
you
know
references
around
the
recession,
how
we
might
respond.
This
is
probably
the
first
place
that
we'll
see
that
is.
We
do
have
tools
available
to
respond
to
changing
economic
conditions.
Should
that
happen,
we
have
our
unallocated
operating
contingency
at
550
000.
D
We
have
our
economic
uncertainty
reserve
that
we're
recommending
that's
a
500
000
amount.
We
can
always
draw
upon
our
cash
flow
reserve
in
the
short
term.
If
need
be,
we
have
vacancies,
so
you
know
we
could
always
look
at
the
pace
that
we're,
which
we're
hiring
right
now
we're
hoping
to
fill
vacancies.
If
things
were
to
dramatically
shift.
D
We
could
look
at
that
again
and
we
also
have
our
annual
transfer
to
the
capital
fund
and
we
could
look
to
that
annual
transfer
and
maybe
re-prioritize
timing
and
projects
that
are
included
to
be
funded
out
of
that.
D
Moving
on
to
a
citywide
summary
of
funding,
this
pie
chart
shows
funding
expenditure
funding
by
fund
type.
You
can
see
enterprise
funds
make
up
about
42
of
our
862
million
dollar
proposed
budget
enterprise
funds
I'll
go
into
what
those
are
in
a
moment:
36
percent
general
fund,
12
capital
funds
and
10
other
funds.
I'll
note
that
this
slide
and
the
subsequent
slides
I'll
show
you
within
this
section
are
net
of
the
contingent
appropriation.
D
The
contingent
appropriation
is
included
within
the
budget,
it's
320
million
dollars
that
really
represents
budget
authority
to
enable
projects
that
were
approved
in
prior
years
to
carry
over
to
subsequent
years
or
in
this
case,
to
carry
over
into
fiscal
year.
23.
D
we'll
see
that
in
december,
when
the
council
reviews
the
end-of-year
report
and
associated
re-budget
and
encumbrance
report
from
the
current
fiscal
year,
we
have
seen
a
heightened
level
of
investment
in
our
capital
program
and
we've
also
seen
a
heightened
level
of
vacancies,
which
has
resulted
in
delays
in
some
instances
in
our
capital
projects.
So
those
two
things
have
resulted
in
the
need
to
increase
our
contingent
appropriation.
D
The
other
thing
that
we
use
our
contingent
appropriation
for
are
grants
that
we
may
receive
throughout
the
year.
So
throughout
the
course
of
this
year,
there's
been,
you
know,
numerous
draws
on
our
contingent
appropriation
for
things
like
emergency
rental
assistance
program
or
the
arpa
program,
so
that
contingent
appropriation
allows
the
city
to
recognize
and
allocate
those
proceeds.
D
D
Our
capital
funds,
represent
representing
12
percent
of
our
proposed
budget
at
105.6
million
dollars.
Our
capital
funds,
support
infrastructure
projects,
major
equipment
and
major
repairs
for
general
government
functions.
When
we
think
about
that
category,
we
can
think
about
things
like
fire
stations
parks,
software
implementations.
In
many
instances
we
can
also
think
about
fire
engines,
parks,
maintenance
vehicles
and
major
repairs
to
our
green
belt
and
other
such
assets,
enterprise
funds
at
42
or
365.1
million
dollars.
D
This
includes
operating
and
capital
costs
for
our
airport,
geothermal,
solid
waste
and
water
renewal
funds.
The
enterprise
funds
are
not
tax
supported,
they
are
primarily
supported
by
our
service
users
and
then
other
funds
at
about
85
million
dollars.
There's
a
wide
variety
of
funds
that
are
included
within
that
category
debt
service
fund,
our
risk
and
workers,
compensation
funds,
our
health
fund
housing
and
our
fleet
fund.
D
A
Yeah,
I
just
wanted
to
alert
the
public
if
they
see
that
go
way
up
or
then
come
back
down.
It's
it's
really
when
the
bonds
are
left
and
those
expenditures
are
first
made
right
correct.
Thank
you.
Yes,.
D
Looking
at
our
expenditures
by
category,
so
the
last
presentation
was
by
fund
this
one
is
by
category.
D
You
can
see
that
there's
three
roughly
or
relatively
similar
sized
pie
slices
here,
personnel
representing
about
28
of
the
fiscal
year
23
proposed
budget
that
is
all
salaries
and
benefit
costs
associated
with
both
permanent
and
temporary
city
positions.
D
That'll
include
things
like
supplies,
utilities,
insurance
contracts
for
services,
contingencies,
transfers
between
funds,
things
things
like
that
and
capital
and
equipment
at
302
million
dollars;
again
that's
capital
projects
and
major
equipment.
This
this
category
here
includes
both
governmental
and
enterprise
functions.
So
things
at
the
airport
and
our
water
renewal
fund,
plus
our
general
government
functions
like
fire
police
parks,
so
on
and
so
forth.
D
I'll
I'll
now
go
start
working
through
our
general
fund
revenues.
D
The
fiscal
year
23
general
fund
revenue-
I
mentioned
this
earlier.
It's
about
90,
ongoing
funding
sources,
10
of
of
our
fiscal
year.
23
budget
is
dedicated
to
one-time
uses
and
is
supported
by
one-time
funds
14
and
a
half
million
from
current
year
unallocated
funds
that
we
project
to
be
available
and
then
15.2
million
dollars
from
the
american
rescue
plan.
D
If
we
exclude
the
american
rescue
plan
and
exclude
growth
in
in
development
fees
and
department
revenue,
which
are
largely
reimbursement
based,
the
year-over-year
growth
in
general
fund
revenues
is
3.4
percent.
So
I
think
the
top
line
number
in
the
budget
you
know
showed.
If
you
just
look
at
overall
revenues,
it
was
approximately
10
and
a
half
percent,
but
again
a
significant
portion
of
that
is
one
time
in
nature
and
then,
when
you
reduce
the
growth
in
those
reimbursement
categories,
it's
approximately
three
into
three
point.
Four
percent.
D
Looking
at
the
general
fund
revenues
by
category,
you
can
see
that
our
fiscal
year,
23.
D
Revenue
in
the
general
fund
is
57
percent,
supported
from
property
taxes.
It's
a
little
bit
less
than
it's
been
been
in
the
past,
partially
attributable
to
some
of
the
relief
measures
also
attributable
to
the
one-time
funding.
That's
included
as
part
of
this
budget
sales
tax
makes
up
about
eight
percent
arpa
five
percent,
our
carrier
forward
being
five
percent.
You
can
see
department
revenue
at
ten
percent
and
I
have
a
slide
to
demonstrate
what
that
is:
development
fees
at
five
percent
and
internal
charges
at
four.
A
Eric
quick
question
on
that
57
percent,
because
that
really
caught
my
eye-
we've
not
been
below
60
in
the
time
that
I've
been
on
city
council
that
I
remember
absent
the
arpa
and
the
one
time
are
we
in
the
same
range
we
would
be
otherwise
or
is
it
trending
down
anyway?.
D
I
can
get
that
answer
for
you
before
we
depart
today.
I
I
would
suspect
that
we're
pro
approximately
in
the
same
level,
but
I'll
get
that,
for
you
sure,
when
we
look
at
general
fund
revenues,
you
can
see
here
on
the
left-hand
side
of
this
of
this
table.
You
can
see
the
fy
23
amounts
by
category.
You
can
see
growth
in
sales
tax
from
21.4
million
to
24
million
as
part
of
our
quarterly
reports
that
mike
has
brought
to
to
the
council.
D
D
I
think
that
there
are
still
a
number
of
cities
that
are
below
that
cap.
I
know
that
when
that
the
legislation
was
approved
that
put
that
cap
into
place
at
one
percent,
there
was
a
thought
that
it
might
be.
You
know
a
five
to
seven
year
period
before
there
was
an
equalization
we
have
seen
higher
growth
than
I
think
was
anticipated
when
that
cap
was
put
into
place
which
might
speed.
D
I
know
there
are
still
a
number
of
cities
that
are
below
it,
but
I
would
expect
that
within
the
next
year
or
two,
the
state
should
be
looking
at
that
and
removing
that
cap.
So
there's
not
this
variability
from
year
to
year.
A
D
You
can
see
development
fees
from
our
fiscal
year,
22
estimate
growing
from
12
and
a
half
million
to
14.8
million
franchise
fees
being
largely
flat,
liquor
tax,
with
just
a
little
bit
of
growth
as
well,
some
some
fairly
healthy
growth
in
our
departmental
revenue,
from
29.4
million
to
32.5
million
and
flat
in
our
fines
and
forfeitures.
Let
me
speak
a
little
bit
to
development
fees
and
and
departmental
revenue,
because
those
are
two
of
our
larger
growing
categories.
D
Those
categories,
I
think,
are
reflecting
similar
dynamics.
The
first
dynamic
would
be
that
when
we
brought
forward
the
current
year
budget,
there
was
still
some
uncertainty
about
the
economic
climate
and
what
kovit
might
do
to
our
receipts
and
and
things
of
that
nature,
participation,
levels,
construction
levels
so
on
and
so
forth.
We've
we've
seen
you
know
obviously
health
in
those
areas.
So
these
these
estimates
are
largely
recognizing
the
present
the
present
state.
D
It's
not
necessarily
saying
that
we
are
increasing
rates
or
anything
like
that
to
to
generate
those
revenues.
The
other
thing
I'll
mention
is
that
both
of
those
categories
I
spoke
to
this
earlier
are
reimbursement
based,
so
the
growth
in
those
categories
aren't
necessarily
available
for
for
all
government
functions.
What
this
does
do,
though,
is
provide
for
a
higher
level
of
cost
recovery
in
related
functions.
D
On
the
right
hand,
side
of
this
of
this
table
I've
notated
kind
of
the
city's
ability
to
impact
collections
on
a
year-over-year
basis
within
these
categories,
so
sales
tax,
there's
really
no
ability
to
to
effectuate
changes
in
terms
of
what
we
collect,
the
the
the
sales
tax
rate
is
set
by
the
state.
It's
six
percent
also,
sales
tax
receipts
are
pooled
at
the
statewide
level
and
distributed
per
formula.
D
So
we
don't
it's
not
like
revenues
generated
in
the
city
of
boise
dollar
for
dollar
stay
within
the
city
of
boise,
so
that
that
category
really
can't
be
impacted
by
city
action
on
a
year-over-year
basis,
development
fees.
There
certainly
is
some
element
of
ability
to
to
adjust,
but
I
would
say
that
it
it's
more
highly
correlated
to
the
health
and
the
economy.
D
So,
as
you
know,
investment
in
you
know,
local
construction
is
high.
We'll
see
you
know
high
level
of
of
revenue
there
or
higher
higher
level
of
cost
recovery,
and
then,
when
things
go
down,
you'll
see
it
you'll
see
a
dip.
D
Franchise
fees
are
long-term
agreements
that
aren't
renegotiated
each
year.
Our
receipts
are
based
on
consumption
and
usage
patterns.
Our
liquor
tax
is
distributed
to
us
directly
from
the
state
department
revenue.
There
is
some
ability,
you
know
through
rate
changes
and
program
offerings
and
things
like
that,
but
I'll
all
again
reinforce
that
these
are
reimbursement
based
and
then
fines
and
forfeiture
is
very
minimal.
D
Moving
into
property
tax
I'll
just
do
a
an
overview
and
then
we'll
we'll
kind
of
dig
in
a
little
bit
deeper.
The
fiscal
year.
23
budget
estimate
is
175.4
million
dollars,
it's
just
south
of
3.5
growth
year
over
year.
D
D
So,
as
you
know,
the
things
that
we
buy
and
the
employees
that
we
that
we
employ
rise
in
cost,
we
look
to
our
property
tax
base,
increases
again
less
than
the
maximum
and
then
new
construction
at
one
percent.
D
We
have
a
property
tax
rebate
program
again
included
in
this
budget.
There
is
no
use
of
foreign
property
taxes,
so
in
years
prior
the
city
has
elected
to
take
no
increase
going
back
to
fiscal
year
2021
and
there
is
no
usage
of
that
included
as
part
of
this
budget,
and
our
overall
growth
of
3.5
percent
is
well
below
the
8
cap
that
was
established
in
calendar
year
2021
by
the
state
legislature.
D
So
looking
at
the
levy
rate
and
the
assessed
taxable
value,
first
I'll
I'll
speak
to
the
levy
rate,
the
levy
rate
that
is
applied
and
is
used
to
determine
how
much
any
individual
property
pays
in
taxes
is
based
on
a
formula
and
that
formula
is
the
the
general
fund
property
tax
amount
and
fiscal
year
23
it's
175.2.
D
D
Looking
at
the
the
numerator
and
the
denominator
in
that
in
that
equation,
the
175.2
million
or
the
general
fund
property
tax
amount
can
only
increase
by
up
to
three
percent
per
year,
plus
an
allowance
to
account
for
new
construction
and
the
taxable
market
value
has
been
increasing
very,
very
rapidly.
It's
up
about
32
percent
from
a
year
ago,
so
we
were
at
you
know:
32
percent,
approximately,
when
we
were
heading
into
the
fiscal
year,
22
budget
now
we're
at
48
billion.
E
D
Absolutely
so,
when
we
see
councilmember,
thank
you
for
the
question
when
we
see
the
the
property
tax
or
that
the
taxable
valuation
increase,
there's
a
usually
a
correlating
decrease
on
the
levy
rate,
and
you
can
see
that
represented
on
the
the
the
chart
here
on
the
right.
The
the
red
line
or
the
orange
line
represents
the
taxable
value,
and
you
can
see
that
it's
been
on
an
upward
trajectory
ever
since
2013,
albeit
at
a
much
higher
rate
since
about
2018..
D
And
then
you
can
see
the
blue
line,
which
is
our
levy
rate,
which
has
been
falling
almost
at
an
equal
equal
rate
over
time.
D
One
other
note
I'll
make
about
that
about
the
declining
levy
rate
is
that
it
has
an
impact
on
new
construction
revenues
that
the
city
can
realize
so
for
fiscal
year.
23,
there's
a
very
similar
amount
of
new
construction
revenue
that
we
anticipate
being
able
to
be
taxed,
as
was
realized
one
year
ago
about
550
million
dollars.
A
Eric
follow
up
on
that.
You
know,
there's
been
a
lot
of
a
lot
of
conversation
about
what
can
we
do
about
property
taxes?
I
know
you
know
years
ago
our
property
tax
levy
rate
was
capped
at
one
percent
and
during
the
recession
we
got
actually
very
close
to
our
cap
because
of
declining
market
value,
and
now,
with
these
this
increasing
market
value,
I
think
it
at
least
in
my
mind
it
it
sort
of
creates
this
disconnect
between
what
is
the
real
driver
of
property
tax
increases.
A
Is
it
the
levy
rate
which
people
think
capping
it
at?
One
percent
was
the
solution
or
is
it
this
mismatch
between
the
exemptions
and
the
various
properties
and
how
they're
assessed,
and
it
seems
to
me
to
be
the
latter-
and
I
think
this
actually
illustrates
that
even
more
as
I've
been
thinking
about
it.
D
Thank
you
very
much,
council
president.
I
I
would
agree
with
that
and
I'll
show
some
slides
that
might
drive
that
home
a
little
bit.
H
Madam
mayor,
yes,
I
just
had
a
question.
Slash
comment
along
the
same
lines
as
where,
as
folks
are
getting
their
assessments
and
kind
of
talking
about
how
property
taxes
are
changing.
One
of
the
things
that
has
come
up
several
times
in
conversations
is
well.
Why
don't
we
just
charge
a
different
levy
rate
for
commercial
property
versus
residential
property?
Can
you
talk
a
little
bit
about
that
and
what
the
rules
are
around
the
levy
rate
and
how
it
applies
to
all
properties.
D
Absolutely
thank
you
for
that
question.
We
would
not
have
the
option
to
to
use
a
separate
levy
levy
rate
for
commercial
versus
residential
properties.
The
idaho
state
constitution
requires
that
property
tax
be
applied
uniformly,
so
the
levy
rate
is
applied
to
commercial
or
residential,
regardless
of
asset
type.
A
Isn't
it
true
that
commercial
property
used
to
have
both
a
pretty
significant
inventory
tax
and
or
a
personal
business
property
tax
that
was
also
applied
to
their
assessed
value
and
those
have
been
exempted,
and
so
has?
Has
that
exacerbated
this?
This
split
between
the
increase
in
residential
and
the
sort
of
decrease
in
in
commercial
valuation.
D
I
Sanchez,
thank
you
eric.
So
what
is
the
tipping
point
if
we
don't-
and
I
say
we
as
in
the
grand
we
if
we
don't
do
something
to
to
change
this
trajectory.
D
In
terms
of
how
do
we
effectuate
a
change
here,
yeah.
D
Council
member,
that's
a
that's
a
difficult
question
to
answer,
but
what
I
can
say
is
that
and
I'll
show
in
some
subsequent
slides
the
impact
to
individual
homeowners
and
we
we
make
into
various
illustrations
out
of
the
average
price
home
in
boise
and
you'll,
see
the
increases
that
they're
experiencing
and
at
some
point
it's
going
to
be
very
difficult
for
people
to
to
to
make
those
payments
and
to
hang
on
to
their
homes.
D
So
this
slide
demonstrates
the
average
residential
property
in
boise
and
there's
going
to
be
a
few
illustrations
of
of
that
average
home,
and
you
can
see
that
the
blue
line
represents
how
much
of
that
home
is
subject
to
property
tax.
Going
back
to
2016
about
58
of
that
home
was
subject
to
property
tax
after
the
homeowner's
exemption
fast
forward
to
today
that
average
home
about
78
of
the
assessed
value
would
be
subject
to
property
tax,
and
that's
largely
because
of
what's
happening
on
that
orange
line.
That
orange
line
is
the
homeowner's
exemption.
D
You
can
see
that
it's
been.
It
was
fixed
in
2016
at
100.
000
stayed
there
through
last
year,
where
it
was
increased
to
125
000,
but
there
was
no
accommodation
made
for
future
growth,
so
it
wasn't
indexed
and
it
will
not
increase
absent
any
other
subsequent
change
from
the
legislature
to
keep
up
with
assessed
value
increases.
D
I'll
go
through
the
average
homeowner
impact
and
then
I'll
I'll
show
some
some
charts
to
help
drive
home.
The
point
that
we're
seeing
here
this
is
a
presentation
that
we
show
every
year
and
I
think
it's
a
valuable
one
and
it
shows
one
year
to
the
next.
The
changes
in
assessed,
values,
levy
rates
and
the
impact
of
taking
or
not
taking
a
zero
or
three
percent
increase.
A
D
Thank
you.
I
missed
that
on
the
header
thanks
in
fiscal
year,
23
564
000
for
the
average
priced
home.
So
in
one
year
the
average
assessed
value
home
has
increased
by
28.2
percent.
The
exemption
fixed
at
125
000,
which
results
in
the
taxable
value
increasing
at
a
rate
higher
than
the
assessed
value
change.
So
the
taxable
value
on
the
average
price
home
is
up
by
39.3
percent.
D
There's
the
dynamic
of
the
levy
rate
declining
which
we
went
over
a
few
slides
ago.
So
the
levy
rate
you
know
reducing
by
21.4
percent,
but
the
city
taxes
would
increase
by
9.5
percent.
If
the
city
elected
to
take
a
three
percent
increase
and
that
that
nine
point
five
percent
increase
in
city
taxes
would
correlate
to
137.65.
D
We
also
do
a
comparison
to
say
what
would
happen
if
the
city
took
zero
percent
so
lines
eight
through
15
demonstrate
that
lines.
9,
10
and
11
are
the
same
as
up
above
line.
12
represents
the
levy
rate
where
this,
if
the
city
were
to
have
opted
to
take
a
zero
percent
and
it
would
be
a
23.7
percent
levy
rate
decline,
city
taxes
would
still
go
up
on
that
average
priced
home
by
6.3
percent
or
91
dollars
and
30
cents.
D
So
the
difference
on
the
average
priced
home
from
taking
0
or
three
percent
attributable
to
strictly
that
dynamic,
the
zero
percent
or
three
percent
would
be
forty
six
dollars
and
thirty
five
cents.
The
fiscal
year.
23
budget,
however,
does
not
recommends
a
lower
amount
than
the
three
percent.
D
It
includes
a
recommendation
for
2.45
percent
growth,
a
2.45
growth
results
in
the
levy
rate,
that's
shown
on
line
20,
so
about
21.8
percent,
less
than
the
fiscal
year,
22
levy
rate.
D
And
if
you
look
at
lines
23
and
24,
you
can
see
that
the
savings
from
taking
2.45
versus
three
percent
on
the
average
homeowner
for
city
taxes
is
eight
dollars
and
fifty
cents
or
another
way
to
say
that
the
cost
of
taking
the
two
point
four
or
five
percent
base
growth
on
the
average
home
would
be
thirty,
seven
dollars
and
eighty-five
cents.
G
And
a
mirror
eric.
I
want
to
put
a
finer
point
on
something
that
I
think
I
just
heard
you
say
and
I'm
going
to
say
it
simply,
and
hopefully
this
is
correct,
because
I
think
this
is
worth
having
the
conversation
and
having
people
understand
from
what
I
just
heard
that
the
city
of
boise
could
not
raise
its
budget.
A
dime
and
my
property
taxes
could
go
up
based
on
the
formula.
C
And
I
think
that,
madame
president,
this
is
yes
go.
A
C
C
So
in
a
couple
slides,
we'll
see-
and
we
discussed
this
at
the
last
budget
workshop
in
may-
and
we
discussed
it
even
more
when
the
assessor
came
to
visit
the
impact
and
that
chart
that
we'll
see
of
the
shift
of
the
bulk
of
payments
from
being
equal
equalized
between
commercial
and
residential
owners
and
shifting
so
drastically,
so
that
forty
two
dollars,
let's
say,
if
I
remember
the
amount
right
from
like
on
my
slide,
it's
on
my
screen.
C
This
is
so
tiny,
but
that
that
money
that
would
be
paid
even
if
we
took
zero
percent,
so
didn't
account
for
rising
costs.
What
in
the
past
would
have
been
paid
most
likely
by
a
commercial
property
and
because
of
the
way
assessments
are
done,
it's
now
being
shifted
and
that's
being
paid
and
by
a
residential
property
owner.
D
Thank
you,
mary
mayor,
that
is
correct,
and
I
will
show
that
a
little
bit
deeper
here.
So
this
slide
shows
burden
shift
within
the
city
of
boise,
and
you
can
see
we
show
this
slide
each
year
and
each
year
the
the
gap
widens.
You
can
see
that
in
2020,
residential
and
commercial,
the
residential
sector
and
the
commercial
sector
each
paid
about
half
of
the
overall
burden
of
property
taxes
within
the
within
the
city
of
boise.
D
As
a
matter
of
fact,
commercial
was
just
a
little
bit
higher
than
residential
subsequent
to
that
we've
seen
quite
a
drastic
rate
of
separation
and
fast
forwarding
to
today
we're
looking
at
approximately
74
of
the
overall
property
tax
burden
being
born
by
the
residential
sector
and
just
just
a
little
bit
less
than
26
percent
being
born
by
the
commercial
sector.
D
G
D
There's
there's
a
couple
of
explanations:
the
the
two
primary
explanations
are
one
the
homeowner's
exemption,
not
keeping
up
so
as
more
and
more
of
property.
Value
of
residential
property
values
are
subject
to
taxation
for
property,
taxation.
D
The
second
thing
is
year
over
year
over
year,
we're
seeing
a
split
in
terms
of
the
rate
of
apprecia
appreciation
for
residential
properties
versus
commercial
properties,
even
as
part
of
this
this
year.
If
we
look
at
some
top
line
numbers
residential
increasing,
you
know
approximately
30
percent
commercial,
approximately
20
21
percent,
so
they're
growing
at
different
rates
when
it
comes
to
their
assessments,
which
means
that
the
residential
are
picking
up
more
and
more
and
exacerbating.
That
is
the
the
diminishing
value
of
that
homeowner's
exemption.
G
I
met
a
mayor,
so
eric
I'll
see.
If
I
get
my
my
test
question
right
because
I
know
I've
asked
you
this
before,
but
is
the
differentiation
between
commercial
and
residential
assessments?
Is
that
because
residential
turns
over
more
and
commercial
doesn't?
And
so
we
have
a
better
there's
more
there's
more
of
a
fluid
assessment
there
versus
commercial.
D
Yeah
I
mean
I,
I
think
the
assessor
could
speak
to
that
a
little
bit
better,
but
but
most
certainly
the
assessor
has
access
to
mls
listings
and
can
see
in
real
time
what
is
happening
where
there's
certainly
far
fewer
commercial
properties
that
are
that
are
turning
over
on
an
annual
basis.
H
I'd
like
to
add
to
this
conversation
a
little
bit
so
one
of
the
differences
between
and
when
the
assessor
came.
This
was
one
of
the
things
that
he
told
us
on
residential
properties
and
I'm
sorry.
I
have
such
a
terrible
frog
in
my
throat
today.
So
I'm
going
to
be
continually
clearing
my
throat
on
residential
properties.
They
have
access
to
mls
data,
so
you
know
exactly
how
much
those
are
selling
for
exactly
what
the
market
value
is
on
commercial
properties.
H
H
It
felt
to
me
that
when,
when
the
assessor
came
to
present
to
us,
the
commercial
picture
is
just
very
cloudy,
very
convoluted
because
of
the
way
that
those
values
are
determined
where
the
residential
property,
like
we
know
what
that
is.
We
know
how
much
those
are
selling
for
so
I
think
that's
a
really
big
part
of
it.
A
Thank
you,
council
member
council
president
pro
tem.
Isn't
it
also
true
eric
remind
me
that
idaho
law
does
not
require
disclosure
of
sale
prices?
Many
states
do
require
that
disclosure,
and
so
because
of
the
disparity,
because
we
see
the
mls
listings
and
even
though
we
may
not
know
the
exact
sale
price,
we
know
what
it
was
listed
for.
We
know
how
quickly
it
sold
it's
pretty
transparent.
What
the
price
was
on
commercial
property
they're.
Just
literally
no
information
is
that
true
that.
A
And
and
state
law
could
be
changed
to
require
that
disclosure,
but
so
far
that
hasn't
been
successful.
That.
A
D
This
is
a
topic
that
came
up,
I
think,
the
last
time
we
worked
through
property
taxes,
which
is
the
compounding
impact
of
burden
shift,
so
so
there's
kind
of
a
lot
to
this
slide,
so
I'll
walk
through
it.
D
D
So,
for
the
purposes
of
this
graph,
I've
carried
that
661
across
the
10-year
period.
Here
then,
I
show
in
blue
if
how
much
the
cumulative
impact
would
be
if
a
city,
if
the
the
city,
taxes
on
that
average
size
home
only
increased
by
the
percent
that
the
city
takes
as
part
of
its
base
growth
between
zero
and
three
percent,
and
you
can
see
in
2014,
I
apologize
it's
kind
of
small,
but
it
was
twenty
dollars.
D
so
that
the
74
difference
is
represented
in
peach
and
that
I
think
that's
really
the
burden
shift.
That
is,
taxes
that
were
not
attributable
to
the
to
the
growth
in
the
city's
budget,
attributable
to
some
other
factor
higher
level,
higher
rate
of
assessment,
homeowner's
exemption,
what
you
know
whatever
it
might
be-
and
you
can
see
as
you
move
across
across
this
chart,
that
it
increases
each
year.
D
So
in
2015
it
would
have
been
a
cumulative
forty
dollar
impact
if
it
was
just
the
three
percent
plus
the
three
percent,
but
in
actuality
it
was
198
dollars
all
the
way
across
you
get
to
fiscal
year
2020
and
had
taxes
tracked
with
just
the
city's
increase.
You
would
that
average
price
home
would
have
seen
an
increase
of
152.
D
Instead,
it
saw
an
increase
of
658,
so
506
dollar
increase
attributable
to
burden
shift
in
2021.
We
see
that
number
go
down
and
that
number
went
down
because
of
because
of
the
one-time
property
tax
relief
program
that
the
city
participated
in.
D
D
Last
year
there
was
a
three
percent
increase
which
would
have
brought
us
to
197
176
dollars,
and
then
this
year
197
another
21
dollars.
You
can
see
in
fiscal
year
23
that
that
burden
shift
amount
has
grown
to
over
700
on
the
average
home
some
stats
on
the
right
hand,
side
of
this
slide,
the
city
taxes
on
the
average
home
have
increased
by
139
since
2013,
with
approximately
80
percent
of
that
being
attributable
to
burden
shift.
D
That
burden
shift
is
attributable
to
two
primary
factors
I
mentioned
earlier:
first,
the
diminishing
value
of
the
homeowner's
exemption.
Secondly,
the
rate
of
assessed
increase
for
residential
for
commercial
properties
and
final
note
had
the
average
home
had
taxes
on
the
average
home
tracked.
With
the
annual
budget
increases
of
between
zero
and
three
percent,
the
average
home
would
have
seen
a
much
much
lower
cumulative
increase
of
197
dollars.
D
Another
depiction
of
of
burden
shift
within
the
city
of
boise,
so
whereas
the
previous
slide
was
really
just
looking
singularly
at
that
average
priced
home,
this
slide
brings
in
some
commercial
properties
and
what
this
slide
does
is
looks
at
growth
in
taxes
on
the
average
priced
home
versus
two
big
box.
Retailers
within
city
limits.
D
D
We
selected
two
two
big
box
retailers
and
we
looked
at
what's
happened
over
time.
So
let
me
walk
through
this.
This
chart
a
little
bit
so
first
is
first
I'll
I'll
speak
to
the
blue.
D
You
can
see
behind
the
green
is
a
blue,
a
blue
space
which
represents
the
cumulative
annual
growth
in
boise
property
tax
collections
since
2012.
So
you
know
anywhere
between
zero
and
three
percent,
and
then
it
adds.
You
know
another
zero
zero
to
three
percent
the
next
year,
so
on
and
so
forth
by
fiscal
year
22
over
a
ten
year
period.
D
The
green
bar
shows
cumulative
growth
on
the
average
priced
home
and
you
can
see
that
starting
in
20
2013,
it
was
higher
than
the
orange
and
the
yellow
bar
and
that
continues
throughout
the
this
10-year
period,
so
much
so
that
by
fiscal
year,
23
taxes
on
the
average
home
increased
by
139
percent.
D
Now,
when
we
look
at
those
two
real
life
examples
of
big
box
retailers,
the
first
one
saw
a
13.9
percent
decrease
over
a
10-year
period
in
terms
of
what
it
paid.
The
second
one
was
a
6.7
decrease
in
real
dollars
in
terms
of
what
it
paid.
D
A
key
takeaway
from
this
chart
is
that
when
property
taxes
on
any
individual
property
increases
on
a
percentage
basis
more
than
the
city's
overall
collection
on
a
percentage
basis,
it
means
that
some
other
property
is
paying
less.
D
So
when
we
talk
about
burden
shift,
that's
really,
you
know
kind
of
a
synthesized
version
of
it
we're
seeing
some
properties,
largely
residential
properties,
pay
more
and
more
and
more
each
year
and
we're
seeing
actual
reductions
in
commercial
commercial
payments.
E
That's
such
a
good
point
eric,
and
it's
one
that
really
like.
We
talk
about
burden
shift
because
it
hurts
residential
property
owners
as
their
property
taxes
go
through
the
roof,
but
it's
a
coin
with
two
sides
and
burns
shift.
If
it's
shifting
onto
you
it's
shifting
off
of
someone
else.
So
if
your
property
taxes
are
going
up
by
more
than
about
three
percent
somebody
else's
property
taxes
are
going
down,
somebody
is
paying
less
and
less
each
year,
while
you're
paying
more
and
more.
A
Very
quick,
quick
point
about
that.
I
hear
a
lot
from
various
legislators
that
increasing
the
homeowner's
exemption
would
create
a
shift
and
we
shouldn't
do
it
because
it
would
shift
property
taxes
to
commercial.
But
what
you're
saying
is
that
in
fact,
it
would
equalize
it
back
to
what
it
used
to
be.
If,
if
we
made
that
the
shift
has
already
happened,
we're
just
trying
to
get
back.
D
That's
correct:
there
is
a
shift
that
is
happening
right
now
and
we're
seeing
you
know
by
virtue
of
this
gap
widening
each
year.
You
know
property
tax
burden
is
shifting
from
residential
property
owners
to
or
from
commercial
to
residential
property
owners
and
that
that
gap
continues
to
to
widen.
So
there
is
a
shift,
so
you
know
to
the
degree
that
you
know
there
would
be
an
increase
to
the
homeowner's
exemption.
Ideally
it
would
bring
these
two
lines
at
least
moving
closer
to
each
other,
as
opposed
to
moving
apart.
I
So
eric
I
remember
when
the
the
assessor
was
here
and
did
a
lot
of
explanation
for
us
to
help
us
understand
why
this
is
the
case
and
a
lot
of
it
came
down
to
we're
able
to
get
more
information
when
it
comes
to
residential
property,
as
opposed
to
commercial
property.
I
So
my
question
is:
I
know
that
you
know
one
thing
that
I've
appreciated
about
our
different
departments.
Doing
presentations
before
us
is
oftentimes,
we'll
see
a
chart
with
different,
comparable
cities
that
we
can
compare
boise
to,
and
I'm
wondering
is
this
a
nationwide
move
that
commercial
properties
engage
in
where
they
try
to
shirk
their
tax
responsibility,
or
is
this
unique
to
idaho
and
if
it
isn't,
can
we
guesstimate?
Can
we
look
at
a
comparable
city
where
the
commercial
property
is
paying
their
tax
burden
adequately
and
if
our
commercial
were
to
pay
their
fair
share?
I
C
Madam
mayor
I'll
jump
in
here
because
part
of
that
question,
I
think,
isn't
appropriate
for
eric
to
have
to
answer,
because
it's
not
it's
not
whether
or
not
commercial
properties
are
shirking
responsibility
and
that's
the
piece
that
you
know
eric
is
not
the
assessor
he's
attempting
to
share
with
us.
You
know
how
the
shift
has
happened
and
what
that
means
for
residents.
C
So
what
we
know
to
be
true
in
our
local
situation
and
the
way
taxes
are
developed,
are
you
know,
created
by
the
state?
Is
that
as
the
shar,
the
charts
have
shown?
Is
that
there's
been
a
shift
a
naturally
occurring
shift
because
of
the
dictates
from
the
state
in
terms
of
how
the
homeowner's
exemption
is
or
isn't
indexed?
C
It's
not
it's
just
a
flat
125
000,
the
lack
of
transparency,
to
provide
data
for
the
assessor
to
impact
growth
and
commercial
assessments,
and
then
the
ability
to
reach
in
and
grab
that
information
from
an
mls
system
for
residents
to
reflect
true
values
at
the
time.
So
it's
as
the
state
discusses
and
this
region
discusses
meaningful
property,
tax
relief
and
reform.
These
are
the
things
that
need
to
be
looked
at
and
because,
as
councilman
beijing
said,
is,
I
think,
council
member
willis
has
said,
and
the
council
president
pro
tem
as
well.
C
These
charts
are
showing
that
you
know
if
one
person's
not
paying
for
it.
Somebody
else
is,
and
that's
somebody
else
right
now,
because
of
the
way
the
system
is
created
at
the
state
level
and
the
assessments
are
done
at
the
county
level.
Our
residents
of
the
city,
boise
and
cities
throughout
the
state.
A
Thank
you,
yeah
yeah,.
J
D
Unfortunately,
council
member-
I
I
probably
couldn't
answer
that
question
because
I'm
not
as
up
to
speed
on
the
complexities
of
you
know
other
states,
property
tax
systems,
so
I'd
probably
decline
to
answer
that
one.
J
One
more
time,
maybe
is
this
a
is
this
a
trend
that
seems
kind
of
unique
to
here?
Is
it
a
trend
that
we
might
see
across
the
country.
D
That
could
certainly
be
something
that
we
that
we
look
at
in
the
future.
You
know
I
can
certainly
speak
to
what's
happening
in
idaho
and
we're
seeing
you
know
a
very
dramatic
difference
in
terms
of
rate
of
assessments
here
sure
thank.
E
You
anime,
I
don't
you
don't
need
to
go,
want
to
go
too
far
into
the
weeds,
but
one
other
thing
that
we
need
to
think
about
with
burden
shift
is
the
way
that
different
types
of
property
are
valued.
So
the
assessor
applies
three
different
formulas
to
all
property,
an
income
approach,
a
cost
approach
and
a
market
valuation
approach
and
then
produces
the
value,
because
there's
not
good
data
or
supposedly
not
good
data
on
the
market,
value
of
commercial
property.
E
E
So
if
you
have
a
person
driving
a
lamborghini
for
uber
who
makes
twenty
thousand
dollars
and
they
use
the
income
approach
to
value
their
lamborghini,
it's
gonna
be
a
capitalization
on
twenty
thousand
dollars.
That's
the
issue
with
commercial
property,
the
lamborghinis
on
the
commercial
side
are
being
valued
for
the
revenue
that
they
generate,
while
the
lamborghinis
on
the
residential
side
are
being
valued
for
what
they
would
sell
for.
D
Thank
you,
councilmember
yeah.
There
certainly
is
interesting
ways
the
the
the
commercial
properties
are
assessed.
One
thing
I'll
note
on
this
slide
is
that
we
did
look
at
the
health
of
some
of
these
big
box
retailers
over
time
and
and
income
and
well
we
don't
have
specifics
on
a
store-to-store
level.
You
know
we
looked
at
the
overall
health
and
you
know
these
big
box.
Retailers
are,
you
know
from
if
you
were
to
take
a
strict
income
approach
at
the
company-wide
level,
are
quite
healthy.
D
So
after
kind
of
talking
a
lot
about
some
of
the
negative
impacts
on
property
taxes
now
kind
of
go
through
the
property
tax
rebate
program,
which
is
proposed
as
part
of
this
budget
to
offer
some
additional
relief,
there
was
a
bill
that
was
approved
as
part
of
this
most
recent
legislative
session,
hb
550
that
allows
cities
to
provide
a
property
tax
rebate
that
ability
did
not
exist
previously.
D
D
D
The
goal
would
be
for
the
city
council
to
approve
that
ordinance
by
september
of
2022,
so
we'd
anticipate
having
dialogue
with
the
city
council
over
the
summer
months.
On
that
potential
ordinance,
we
know
that
the
circuit
breaker
recipients
aren't
finalized
until
the
fourth
monday
in
october.
So
the
folks
that
would
be
eligible
to
participate
in
this
program
will
get
a
listing
of
that.
You
know,
october,
24th
or
or
thereabouts.
D
We
would
propose
because
it
needs
to
be
an
application
based
program.
Doing
multiple
notifications
to
our
circuit
breaker
participants
in
enabling
them
to
apply
for
this
program.
D
H
Go
ahead
eric
I'm
very
thankful
that
the
legislature
gave
us
this
option,
since
it
hasn't
been
available
to
us
before
real
quickly.
Can
you
just
kind
of
give
a
brief
overview
of
who
might
be
eligible
for
the
circuit
breaker
program,
because
I
know
that
currently
there
are
a
lot
of
people
eligible
at
the
county
level
who
are
not
taking
advantage,
and
so
I
think
it
would
be
helpful
to
just
kind
of
let
folks
know
so
that
they
can
maybe
mentally
prepare
to
do
another
application
process.
D
Absolutely
thank
you
for
that
question.
So
to
partic
to
be
eligible
for
the
circuit
breaker
program.
There
are
several
criteria
that
that
must
be
true.
So,
first,
first
and
foremost,
you
must
be
an
idaho
resident.
D
You
must
own
or
occupy
the
the
home
or
mobile
home
in
which
you're
applying
for
the
home
must
be,
and
this
is
per
most
rece.
Most
recent
legislative
action
is
either
three
valued
at
three
hundred
thousand
dollars,
or
one
hundred
and
fifty
percent
of
the
median
assessed
value
for
the
county.
Whichever
is
greater
so
for
ada
county
that
150
median
value
is
801
000,
so
you
have
to
be
an
idaho
resident.
C
I'll
just
jump
in
here
too.
It's
our
goal
to
expand
access
or
expand
participation
in
this
program.
So,
in
addition
to
passing
the
ordinance
making
sure
that
this
is
all
moving
ahead,
we're
going
to
be
looking
at
ways
that
we
can
get
the
word
out
to
residents
that
do
qualify
but
aren't
taking
advantage
of
the
program
that
we
would
like
them
to
and
make
it
as
easy
as
possible.
D
Another
element
around
property
taxes
is
foregone.
So
by
virtue
of
taking
a
2.45
versus
a
3
property
tax
increase,
the
city's
collections
and
property
tax
for
fiscal
year
23
would
be
929
000.
less
than
otherwise
allowable
when
the
city
elects
to
take
less
than
the
maximum
allowable
amount.
The
city
council
has
the
option
to
declare
that
amount
as
foregone
and
when
any
amount
not
taken
is
declared
as
for
foregone.
D
It
allows
the
city
to
recover
any
or
all
of
that
amount
in
a
subsequent
fiscal
year.
Currently,
our
foregone
balance
is
just
a
little
bit
under
4.8
million
dollars.
That's
attributable
to
the
fiscal
year
21
zero
percent
increase
that
the
city
council
approved.
When
that
zero
percent
increase
was
approved.
There
was
an
accompanying
resolution
that
foregone
in
the
future
would
not
be
taken
during
a
recessionary
period.
D
There
are
also
limitations
that
were
put
into
place
by
the
state
legislature
precluding
cities
from
taking
more
than
one
percent
per
year
of
foregone
for
any
ongoing
purpose.
There
are
currently
no
plans
to
utilize
this
foregone
balance.
It's
not
included
in
any
of
our
forecasting
scenarios,
but
it
remains
available.
D
A
A
It's
ten
o'clock:
why
don't
we
take
a
quick
break
and
then
we'll
move
on?
Does
that?
Can
we
get
everything
in
if
we,
if
we
do
it
that
way?
Okay,
ten
minute
break
no
later
be
back
here
at
10,
10.
A
Welcome
back,
thank
you
for
allowing
us
a
short
break
and
we
will
move
into
sales
tax.
D
Thank
you
very
much
council
president.
Before
I
before
I
go
on
sales
tax,
you
had
asked
a
question
earlier:
around
property
taxes
and
the
percent
of
the
relative
percentage
of
property
taxes
within
the
budget.
There
was
a
slide
that
represented
57
percent
of
our
budget
in
fiscal
year,
23
being
generated
from
sales
or
from
property
tax,
and
you
asked
if
that
was
a
trend.
D
You
know
if
we
were
to
pull
out
the
one-time
revenues
and
staff
looked
at
that,
and
it
has
been
trending
down
slightly
after
several
years
of
it.
You
know
creeping
up,
it's
been
working
its
way
down.
If
you
stripped
out
those
one-time
funding
sources,
we'd
be
at
about
63
and
a
half
percent.
A
D
You
I'll
do
an
overview
of
of
a
few
of
our
revenue
streams.
Looking
at
sales
tax,
our
fiscal
year,
2023
proposed
budget
there's
a
typo
there.
I
apologize
24
million
dollars.
The
increase
from
22
to
23
is
to
align
with
recent
performance.
D
We
have
seen
at
least
in
the
first
two
quarters
of
this
fiscal
year.
Higher
growth
than
was
was
planned.
We
would
then
reset
our
base
and
assume
one
percent
growth
from
there.
Each
quarter
there's
a
determination
made
by
the
state
based
on
the
formula
whether
or
not
any
individual
city
gets
full
growth
or
is
capped
at
that
one
percent.
D
D
Capping
at
one
percent,
if
you
are
below
the
per
capita
distribution
and
we've
also
seen
a
portion
of
sales
tax
diverted
from
the
pool
online
sales
tax,
is
being
placed
into
a
property
tax
relief
fund
presently
or
present
a
tax
relief
fund
presently
for
statewide
use,
which
is
reducing
the
amount
that's
going
into
the
city
and
county
distribution.
A
Thank
you
and
that's
actually,
one
of
the
reasons
I
brought
up
the
question
about
whether
it's
time
to
review
where
we
are
in
that
revenue
distribution
and
whether
the
cities
who
were
above
per
capita
versus
the
ones
below
per
capita
had
equaled
out.
I
guess
I,
I
am
a
little
concerned
when
we
get
to
2024
and
the
revenue
from
the
online
sales
tax
is
inserted
back
into
the
distribution
formula.
If,
if
that
hasn't
changed,
there
will
be
some
cities
that
will
get
a
significant
bonus.
D
Yeah,
that's
a
very
good
point
and
the
city
of
boise
you
know
is,
is
kind
of
in
a
middle,
a
middle
ground,
where
I
think
that
we're
going
to
bounce
between
full
growth
and
one
percent.
You
know
on
a
so
not
maybe
not
a
quarterly,
but
maybe
on
an
annual
basis,
and
there
could
be
some
cities
that
are
well
below,
but
that
gap
is
starting
to
to
narrow.
In
terms
of
that
equalization.
D
Development
fees
23
proposed
budget
of
14.8
million
dollars.
The
budgeted
estimate
similar
to
sales
tax
is
recommended
to
be
increased.
To
align
with
recent
performance.
Development
fees,
in
particular
in
particular,
is
an
economically
sensitive
revenue
category.
We're
going
to
monitor
this
one
very
carefully
if
the
economy
should
shift.
If
we
start
to
see
reductions,
we
may
need
to
bring
balancing
recommendations
for
city
council
consideration
throughout
the
course
of
the
year.
D
D
And
increases
in
revenue
are
really
increasing
the
level
of
cost
recovery
they're,
not
additional.
I'm
using
air
quotes
profit
for
the
city,
it's
not
a
profitable
service
or
a
venture
there.
So,
therefore,
they're
not
really
available
for
for
general
use.
It's
you
know
again
to
to
offset
costs
of
service.
When
you
look
at
how
our
departmental
revenues
generated
approximately
52
percent
from
our
public
safety
contracts,
you
can
see
on
the
pie
chart
on
the
left.
D
The
majority
of
the
other
revenues
are
generated
from
our
parks
programs.
You
can
see
zoo,
idaho,
ice
world
golf
cemetery,
aquatics
and
then,
even
within
that
other
categories,
where
you'd
find
things
like
you
know,
some
of
our
sports
programming
play
camps,
things
of
that
nature
parking
representing
about
eight
percent
of
our
department
revenues.
D
Thank
you,
council
president,
an
overview
of
general
fund
expenses.
You
can
see
personnel
representing
about
63.4
percent
of
total
general
fund
expenses.
That's
typical!
That's
a
fairly
typical
range!
We've
been,
you
know
in
the
60
to
62
64
range
for
the
last
several
years.
D
Our
m
o
and
major
equipment
representing
about
21.6
percent
transfers
to
other
funds
at
10.4
percent,
and
those
transfers
include
our
cap
annual
capital
transfer
transfer
to
housing,
as
well
as
debt
debt
service,
and
then
we
have
our
annual
vrt
contribution.
It's
2.9
percent
of
the
overall
budget.
However,
five
percent
of
our
property
tax
estimate.
A
D
Correct
that
number
would
would
be
a
little
bit
higher
than
the
2.9.
Thank
you
and
then
contingencies
of
about
1.7.
D
As
we
look
at
that
personnel
number,
there
was
a
question
that
was
asked
at
the
at
the
last
workshop
about
how
that
breaks
down
between
general
employees
and
contract
employees,
and
you
can
see
that
it's
roughly
equal
general
employees
about
52
percent
of
that
compensation
with
our
contract
employees
48.
D
And
when
you
look
at
that
on
an
fte
basis.
Our
general
employee,
ftes,
representing
about
61
percent
of
the
total,
authorized
count,
whereas
contract
ftes,
representing
about
39.
D
Looking
at
mno
so
maintenance
and
operations,
as
well
as
our
major
equipment
representing
about
21.6
of
the
budget,
you
can
see
on
the
right-hand
side
of
this
slide.
The
largest
slice
of
that
pie
excuse
me
being
arpa
at
23,
professional
and
contract
services
representing
21
percent
supplies
and
equipment
at
14
software
maintenance
10.
We
have
some
of
our
maintenance
areas
of
responsibility
at
about
eight
percent
and
insurance
at
seven
percent.
D
D
When
we
look
at
growth
trends
for
general
fund
positions,
first,
looking
at
kind
of
our
trends
between
2017
and
2020,
we
were
averaging
approximately
28
positions
per
year
in
fiscal
year
21
there
was
very
minimal
fte
additions
due
to
uncertainties
around
covid.
So
as
part
of
last
year's
budget,
there
were
44
positions
to
partially
catch
up
on
some
of
those
past
hiring
deficits.
D
When
we
look
at
fiscal
year,
23
there's
38
positions
proposed
as
part
of
this
budget.
There
were
also
some
positions
approved
as
part
of
ibc's,
so
there
were,
you
know
some
project
management
positions
approved
as
part
of
our
year-end
process,
some
hr
positions
that
were
approved
via
ibc
earlier
this
month.
D
When
you,
when
you
look
at
those
plus
the
38
positions
that
are
proposed
as
part
of
the
proposed
budget,
it
gets
kind
of
our
our
our
average
consistent.
So
if
you
look
at
the
average
between
2017
and
2020,
we
were
averaging
about
28.1
positions
per
year
in
the
general
fund.
D
If
you
look
at
between
fiscal
year,
2017
and
2021
so
capturing
the
low
growth
year
of
2021,
as
well
as
catch
up
years
of
22
and
23..
Our
six-year
or
excuse
me,
our
four-year
average,
is
more
along
the
lines
of
what
it
was
from
between
17
and
20..
A
Thank
you.
Yes,
councilmember.
H
H
H
D
I
could
come
back
with
some
more
specific
numbers,
but
but
I
can
speak
to
the
fact
that
the
growth
that
we're
seeing
in
the
recommended
growth
and
ftes
is
response
in
response
in
part
to
you,
know
the
population
growth
that
you'll
see,
but
it's
also
in
response
to
growth
that
we're
seeing
in
the
msa.
As
you
know,
various
you
know:
community
members
from
throughout
the
region,
utilize
city
services.
D
It's
also
in
response
to
growth
that
we're
seeing
in
our
enterprise
funds.
So
as
the
airport
grows
as
the
one
airport
in
the
region,
the
general
fund
positions
need
to
be
added
to
support
hiring
activities
and
I.t
and
and
hr
activities
that
are
out
at
the
airport
they're
reimbursed
through
our
cost
allocation
plan.
D
But
the
same
dynamic
also
exists
in
our
water
renewal
fund
so
as
we've
had
to
upgrade
and
and
do
different
things
that
you
know
to
our
various
water
renewal
facilities.
There's
support
functions
to
come
along
with
that.
So
the
correlation
to
to
our
population
is
an
important
one,
but
it's
probably
not
the
only
driver
as
to
why
we
need
to
add
positions.
Great.
A
Eric
I
had
a
quick
question
as
I
was
going
through
this,
I
was
trying
to
determine
which
of
these
positions
were
going
to
be
funded
by
revenue
growth
in
the
department
where
they're
happening
so,
for
instance,
the
zoo,
the
golf
position-
and
I
came
up
with
10
of
those
38
being
funded
by
growth
in
the
revenue
of
the
department
is.
Am
I
correct
on
that.
D
D
D
D
Those
would
be
positions
in
human
resources,
I.t,
legal
and
the
department
of
finance,
two
of
the
38
positions,
support
parks,
custodial
and
events
related
services,
one
supporting
front
counter
activities
licenses
and
permits
down
on
the
first
floor,
and
then
one
position
for
the
opening
of
the
irma
hayman
house
is
recommended.
A
D
D
I've
talked
about
the
the
public
safety
investment,
that's
included
as
part
of
the
23
budget.
50.5
percent
of
our
general
fund
operating
budget
or
just
under
153
million
dollars,
is
dedicated
towards
public
safety
included
in
that
is
8.5
new
positions,
six
for
the
police
department,
two
for
the
fire
department
and
a
half
a
position
for
our
police
accountability.
D
In
addition,
there
are
there's
there's
more
funding
for
police
and
fire
academies
in
response
to
some
of
the
vacancies
that
we
have
retirements
as
well
as
past
growth.
D
As
we
look
at
the
capital
budget
about
just
under
a
third
of
the
capital
budget
is
dedicated
towards
public
safety.
We
have
you
know
two
fire
stations,
fire
station
five
and
state
station
13
out
in
the
northwest.
D
We
have
four
new
fire
engines,
numerous
investments
in
police
vehicles,
the
mobile
command
center
radios
and
other
technology,
and
then,
in
the
outer
years
of
our
forecast,
we
have
funding
for
fire
station
remodels,
a
relocation
of
fire
logistics
and
other
growth
related
facilities.
A
Any
questions
about
that
eric.
I
have
a
question
about
the
new
fire
engines.
If
we
approve
this
in
the
past,
we've
had
discussion
about
moving
toward
smaller
engines
in
places
where
it
makes
sense
and
just
wondered
what
the
discussion
will
be
in
terms
of
expanding
this
money
once
we
approve
it.
If
we
do.
F
Council
president
clegg
members
of
council,
we
have
explored
that
option.
We're
working
with
pierce.
As
you
know,
pierce
is
the
manufacturer
that
we
use.
They
are
coming
out
with
a
hybrid
engine,
fire
engine
that
we're
paying
very
close
attention
to,
and
that
will
get
us
to
where
you're
talking
about
some
smaller
engines
with
same
compartment,
space
we're
not
going
to
decrease
service,
same
equipment,
but
that
technology
is
is
currently
being
developed.
We
anticipate
over
the
next,
probably
two
to
three
years,
they're,
going
to
perfect
that
where
that
will
be
an
option
for
us.
D
D
So
what
we've
done
historically-
and
this
is
per
policy-
is
allocated
eight
percent
or
had
a
goal
of
eight
percent
of
the
general
fund
budget
being
held
in
the
cash
flow
reserve,
and
it
was
about
three
years
ago,
maybe
four,
before
that.
We
actually
achieved
that
eight
percent
level
and
subsequent
to
that
we've
been
increasing
by
eight
percent
of
our
annual
growth
and
making
contributions
into
our
cash
flow
reserve.
D
As
we
looked
at
the
the
cash
flow
reserve
and
really
thought
about
the
the
calculation,
a
recommendation
is
in
place
to
slightly
amend
it.
We
would
still
aim
for
eight
percent
of
our
general
fund
budget
being
held
in
our
cash
flow
reserve,
but
it
would
be
eight
percent
of
the
general
fund
budget
after
excluding
contingencies
and
after
excluding
our
annual
capital
transfer
and
the
reason
for
that
is.
If
there
was
ever
an
emergency,
we
could
always
look
to
those
funding
sources
anyhow
to
support
operations.
D
The
purpose
of
the
cash
flow
reserve
is
for
unanticipated
revenue,
reductions
or
expenditure,
unanticipated
expenditures
that
might
come
our
way
and
those
two
funding
sources
being
removed
still
make
them
available,
but
in
other
words,
including
them
in
the
base
in
in
the
basis
for
this
calculation,
there
might
have
been
a
little
bit
of
double
counting.
So
we're
we're
eliminating
that
going
forward.
D
We're
recommending
to
eliminate
that
and
that
that
that
reduction
results
in
about
a
1.3
million
dollar
reduction
as
part
of
the
fy
23
budget,
and
then
it's
fairly
consistent
going
forward
at
eight
percent,
albeit
on
the
lower
base.
D
Okay,
I'll
move
on
to
an
overview
of
our
capital
fund.
D
The
fy
23
capital
fund
budget
is
82.9
million
dollars.
It's
described
in
detail
within
our
within
our
budget
book,
but
that's
a
higher
level
investment
than
we've
seen
in
recent
years.
A
large
reason
for
that
is
because
we
had
accumulated
fund
balance
for
planned
projects,
and
this
is
the
year
that
some
of
those
projects
were
coming
to
fruition
included
in
that
would
be
fire
station
five
fire
station
13
out
in
the
northwest
relocation
of
our
parks,
maintenance
facilities,
so
on
and
so
forth.
There
are
some
large
investments
in
public
safety.
D
Those
two
aforementioned
fire
stations.
The
north
wall
notes
at
the
northwest
station
does
include
some
space
for
police
for
fire
engines
and
then
investments
in
police
major
equipment.
There
are
also
some
significant
contributions
to
affordable
housing,
13
and
a
half
million
dollar
transfer
to
housing
funds
using
funds
previously
programmed
for
that
purpose
there.
If
we
look
back
to
last
budget
cycle,
there
was
a
discussion
about
reserving
those
funds
for
this
purpose
this
year,
we're
going
to
move
them
over
to
the
housing
fund.
D
There's
also
the
parks,
maintenance,
downtown
facility.
Relocation
recommended
I'll
note
that
the
current
facility
at
adjacent
to
julia
davis
park
is
nearing
the
end
of
its
useful
life
and
and
is
in
need
of
replacement.
D
When
we
look
at
capital
fund
revenues,
there's
two
primary
sources:
there
is
an
annual
transfer
from
the
general
fund
which,
in
fiscal
year
23
makes
up
about
44
of
the
overall
revenues
on
our
capital
fund.
We
also
do
transfers
into
the
capital
fund
from
our
impact
fee
fund
to
support
impact
fee
eligible
projects
that
represents
about
43
percent
of
capital
fund
revenues.
D
The
other
primary
source
I'll
call
out
here
is
electric
franchise
fees.
We
account
for
those
in
our
capital
fund
make
up
just
under
10
of
our
revenues.
D
D
As
we
look
at
the
capital
fund
forecast,
we
we've
taken
a
five-year
view
and
there
are
numerous
projects
which
are
described
in
in
more
detail
within
the
budget
document
that
are
planned
and
over
the
five-year
period.
We
anticipate
that
we'll
be
balanced.
You
can
see
in
fiscal
year
22
our
ending
fund
balance.
You
know
of
67.2
million
a
significant
drawdown
of
that
in
23
because
of
some
of
those
previously
mentioned
projects.
D
You
can
see,
however,
that
in
fiscal
years
24
25
and
26
it
dips
below
zero,
so
we're
going
to
have
to
do
some
work
to
look
at
the
timing
of
different
projects,
but
we
know
that
within
the
five-year
view
based
on
our
current
estimates,
that
we
have
sufficient
funding
to
to
execute
on
the
projects
that
are
planned.
A
Eric
does
this
projection
include
an
increase
in
impact
fees,
or
is
it
impact
visa
current
levels.
D
So
when
we
look
at
development
impact
fees,
there
were
numerous
discussions
that
travis
led
with
the
city
council
over
the
last
year
around
an
update
and
the
city
or
any
agency
that
collects
impact
fees,
is
required
per
state
code
to
update
their
impact
fee
plan.
Every
five
years
the
city
council
approved
the
city
of
boise's
update
in
february
or
march
of
this
year.
D
This
recommendation
was
brought
forward
to
our
development
impact
fee
advisory
committee
and
was
unanimously
recommended
earlier
this
month,
due
largely
to
actually
do
entirely
to
cost
escalation
that
we're
seeing
we're
seeing
very
rapid
cost
escalation,
and
if
impact
fees
are
going
to
do
their
job
in
in
having
growth
pay
for
growth,
they
need
to
be
increased.
D
The
metric
that
is
being
used
is
a
building
cost
index
from
engineering
news
record.
That
index
is
widely
used
for
this
purpose
within
the
state
of
idaho.
You
can
see
that
the
13.1
percent
increase,
that's
being
recommended,
is
dramatically
higher
than
what
that
that
index
has
shown
over
the
last.
You
know
10
years,
it's
you
know
trended
around
the
two
to
three
percent
range
and
we
would
anticipate
that
in
future
budget
cycles.
D
D
Development
impact
fees
are,
they
are
a
key
revenue
source
for
growth,
related
capital
expenses
in
fiscal
year,
23
17
and
a
half
just
under
17.5
million
dollars
recommended
to
be
used
out
of
impact
fees
of
that
amount,
10.3
million
dedicated
towards
fire
fire
station
13
and
related
engine.
D
Then
you
can
see
parks,
investments,
new
parks,
as
well
as
various
other
improvements.
Investments
at
borah
park,
magnolia
the
build-out
of
primrose
park
out
in
the
northwest,
further
investments
at
spaulding
ranch
and
contribution
towards
relocation
of
the
parks,
maintenance
facilities
or
expansion
of
that
new
facility.
D
D
Investments
in
this
category
for
public
safety
will
cover
those
previously
mentioned
fire
engines,
a
mobile
command
vehicle
for
our
police
department,
police
patrol
vehicles,
radio
upgrades
other
equipment,
there's
a
hundred
thousand
dollars
for
unexpected
price
increases,
as
well
as
some
non-vehicle
replacement
investments
such
as
shelving
replacements
for
the
library
that
are
recommended,
major
repairs
and
maintenance.
You
can
see
a
three-year
trend
on
the
left-hand
side.
It's
it's
going
up.
Major
repairs
and
maintenance
is
really
the
first
place.
D
We
look
when
we're
developing
our
annual
capital
budget
to
ensure
that
our
assets
are
well
maintained
and
safe
of
the
planned
investment
in
fiscal
year,
23
of
seven
and
a
half
million
dollars.
56
percent
of
that
is
dedicated
towards
parks
and
recreation.
That
investment
covers
a
wide
variety
of
different
things.
D
Anything
from
pool
repairs
to
green
belt
repairs
outlined
in
the
budget
document
or
some
other
uses
up
to
an
including
pickleball
surface.
At
our
parks,
you
can
see
an
investment
in
our
library
at
18
and
public
works
at
1.3
million
or
24
percent.
The
public
works
investment
is
largely
facility
related
and
that
would
include
city
hall,
city
hall
west,
as
well
as
all
of
our
fire
stations.
D
In
terms
of
projects
that
are
planned
for
fiscal
year,
23,
you
can
see
on
the
right
hand,
side
that
pie
chart
about
46
of
the
project.
Related
funding
is
dedicated
towards
fire
for
those
two
fire
stations
parks
at
23.5
million
or
just
under
48
percent,
with
investments
also
towards
it,
hr,
arts
and
history
and
public
works.
D
The
parks
investments
are
largely
influenced
by
that.
The
parks
maintenance
facility
at
19
million
dollars,
but
also
those
previously
mentioned,
spaulding
magnolia,
borah
and
primrose
park.
Investments
I'll
note
that
that
49.7
million
excludes
the
13.5
million
dollar
recommended
transfer
to
our
housing
fund,
as
well
as
some
of
the
major
repairs
and
maintenance
projects
which
we've
demonstrated
as
capital
projects,
but
really
are
have
been
reflected
on
this
previous
la
slide
as
mrm.
H
Excuse
me
so
eric
I
just
wanted
to
kind
of
see
if
I'm
historically
understanding
our
capital
fund
right
so
for
years
we
were
saving
up
a
whole
bunch
of
money
to
build
a
library,
we're
not
building
that
anymore.
H
Very
sad,
still
very
sad
about
it,
but
now
we're
reallocating
that
money
that
we
had
saved
up
over
a
number
of
years
into
fire
stations.
We
passed
a
fire
bond
back
in
the
day
that
was
insufficient
to
actually,
I
think
fire
station
5
was
supposed
to
be
part
of
that.
It
was
insufficient
to
build
fire
station
five.
So
now,
that's
coming
out
of
our
capital
fund
we're
building
the
northwest
fire
station
very
necessary
out
of
our
capital
fund,
we're
relocating
parks,
maintenance
facilities
that
will
likely
also
free
up
some
land
for
housing
for
19
million.
H
D
I
would
say
it's
a
it's
a
generally
fair
statement.
I
would
say
that
for
some
of
those
investments
there
was
it's
not
necessarily
coming
from
the
library,
a
good
portion
of
the
investments
that
we've
made
or
recommending
last
year,
and
this
year
are
coming
from
that
balance.
That
was
accumulated,
but
also
some
of
those
projects
were
planned
savings
and
now
is
the
time
that
we're
actually
able
to
execute.
H
Thank
you,
and
I'm
also
hoping
I
mean.
I
don't
think
that
anyone
ever
hopes
for
a
recession,
but
the
benefit
of
a
recession
to
us
would
be
that.
Maybe
we
won't
see
as
many
cost
overruns
as
we've
seen
in
recent
years
as
we're.
Implementing
some
of
these
capital
improvements.
Is
that
something
that
everyone's
kind
of
keeping
an
eye
on.
A
So
eric
one
point:
I've
been
thinking
about
last
time
we
had
a
bubble
like
this
in
capital
projects
the
subsequent
year
we
had
a
bubble
in
arts
and
history,
one
percent
projects
and
arts
and
history
frankly,
wasn't
positioned
well
to
be
able
to
manage
that
bubble.
So
have
we
been
thinking
about
that
going
forward.
D
It's
a
a
good
question.
We
certainly
do
have
a
heightened
level
of
investment
towards
the
the
arts
and
history
percent
for
our
allocation,
and
I
think
the
staff
is
evaluating
how
best
to
to
utilize
that
funding.
I
would
anticipate
them
to
come
forward
with
some
recommendations
over
the
coming
months.
A
D
The
budget
document
includes
all
fees
that
are
proposed
to
be
increased
or
are
brand
new
fees.
I'll
note
that
the
budget
document
doesn't
include
fees
that
are
staying
the
same
that
are
proposed
to
say
the
same
year
over
year.
Nor
does
it
outline
fees
that
are
being
amended
via
ordinance.
A
good
example
of
that
would
be
our
development
impact
fees,
any
new
fees
that
are
increasing
by
greater
than
5
percent
or
are
new,
require
a
public
hearing
and
that
public
hearing
is
scheduled
for
july
19th,
2022
and
the
fee
increases
are
approved
via
resolution.
D
The
the
majority
of
all
fee
adjustments
that
are
recommended
are
to
keep
up
with
cost
increases
and
if,
if
fees
aren't
adjusted
to
to
keep
up
with
increasing
cost,
that
difference
needs
to
be
made
up
from
somewhere
else.
So
a
brief
overview
of
fee
increases
in
the
general
fund.
As
mentioned,
you
know,
they're
larger,
to
keep
up
with
increasing
costs.
We
do
have
the
continuation
of
that
scholarship
funding
in
our
parks
and
recreation
department
to
ensure
that
cost
does
not
inhibit
youth
from
participating
in
parks.
D
Programs
within
planning
and
development
services
there's
a
approximately
five
percent
increase
for
current
planning
fees
recommended
and
then
within
department
of
finance,
adjustments
to
parking
licenses
and
animal
fees.
D
Solid
waste
fund
includes
a
three
percent
rate
increase
recommendation.
I'll
note
that
there's
there
is
an
addendum
that
was
issued
to
some
of
the
public
works
fees
it
was
issued
yesterday.
I
think
it
was
distributed
to
the
city
council.
It's
also
been
posted
as
part
of
the
budget
document
for
our
public
works
fees.
D
Basically,
some
of
the
connection
fees
have
either
been
taken
out
to
be
brought
back
at
a
later
date
that
were
proposed
to
be
added,
or
some
of
the
increases
have
been
taken
out,
which
will
be
brought
forward
for
council
consideration
at
a
later
time
as
well.
I
D
Thank
you
for
that
question.
Councilmember.
We
look
at
that
on
an
annual
basis.
We
do
anticipate
that
the
current
level
of
investment
in
that
should
be
sufficient,
we'll
continue
to
monitor
throughout
the
year
and
as
we
commit
each
year.
If
we
start
to
come
up
against
that
that
threshold,
we
would
bring
forward
a
recommendation
to
adjust.
D
The
last
note
on
on
fee
changes
going
back
to
development
impact
fees
of
the
13.1
percent
increase
recommended
that's
not
outlined
in
our
budget
document,
because
they're
they're
housed
via
ordinance
there's
a
separate
res,
separate
ordinance.
That
needs
to
be
amended
apart
from
the
budget
ordinance.
So
we'd
have
a
separate
hearing
on
july
19th
to
amend
those
fees
again.
They
were
approved
by
dfac
earlier
this
month.
H
H
I
I
don't
remember
ever
getting
and
pardon
me
if
I
was
just
absent
this
week,
but
getting
kind
of
a
rundown
on
the
arts
and
history
fees
did
we
ever
did
we
get
a
memo?
I
don't.
A
Think
we
ever
have,
and
maybe
director
holloway
would
would
tell
us
about
that.
K
Yes,
madam
mayor
council,
member
woodings,
the
proposed
fees
are
really
just
placeholders
right
now,
working
with
our
staff
on
looking
at
the
2023
cycle,
which
we
would
need
to
get
in
and
approved
now
or
would
have
to
wait
till
2024.
K
But
it's
really
a
proposed
placeholder
that
to
start
charging
for
some
of
the
services
that
we
provide
and
providing
that
value
for
those
services.
So
we're
looking
at
potential
some
potential
education
classes,
some
admissions
to
different
events
that
we
could
hold
and
then
looking
at
charging
for
some
of
the
tours
that
we
some
that
we
offer
currently
and
some
that
we're
proposing,
potentially
in
23,
to
offer
as
well.
So
we're
still
working
on
what
all
of
those
different
types
of
programs
that
would
fit
into
those
categories
will
be.
K
But
if
we
missed
this
cycle,
then
we'd
have
to
wait
a
full
another
year,
and
I
believe
that
in
talking
to
our
team,
even
though
I
know
a
a
new
director
may
have
a
different
philosophy,
it
doesn't
have
to
be
utilized.
So
just
because
it's
there
doesn't
mean
that
we
would
actually
charge
for
those
services.
K
There
would
still
be
a
corresponding
scholarship
request
as
well.
That
would
need
to
come
with
those
so
that,
if
we're
charging
for
a
particular
educational
class
that
no
one
would
be
prohibited
from
attending
that
class
for
lack
of
being
able
to
afford
to
do
so.
So
it's
really
kind
of
a
placeholder
right
now
to
see
what
would
fall
into
those
categories.
Moving
forward
great.
C
And
to
be
clear
of
doug,
you
or
staff
would
come
back
to
us
once
those
are
fully
fleshed
out
for
an
update
and
a
nod,
but
this
makes
it
possible
for
when
that
happens,
for
us
to
collect
fees.
If
council
decides
that,
yes,
they
agree
with
the
direction
proposed.
A
D
So
in
in
terms
of
next
steps,
as
part
of
this
meeting,
we'd
be
looking
to
the
council
for
motions,
in
other
words,
direction,
to
proceed
to
the
next
phase
in
the
approval
process,
which
would
be
the
public
hearing
scheduled
for
july
19th.
D
At
that
public
hearing,
we
would
actually
at
that
public
hearing
date.
We'd
actually
have
four
distinct
public
hearings,
one
on
the
budget
itself,
one
on
the
fees
that
are
approved
via
resolution
or
the
ones
that
are
included
outlined
in
our
budget
document.
D
Development
impact
fee
adjustment,
because
that
one
is
updated
via
an
amendment
to
the
ordinance
and
then
a
fourth
one
being
a
foregone
property
tax.
Hearing,
reserving
that
979
000
that
I
mentioned
earlier
subsequent
to
the
public
hearing
in
any
adjustments
that
might
come
out
of
that,
we
would
have
the
first
reading
of
the
budget
ordinance
on
august
16th,
subsequent
readings
on
the
set
on
the
23rd
and
the
budget
adoption
on
august
30th
at
that
august.
A
Okay,
so
thank
you,
so
I
want
to
understand
each
of
you
had
a
proposed
motions
at
your
desk
this
morning.
Those
motions
cover
the
budget
public
hearing
and
moving
forward
toward
that.
This
isn't.
If
we,
if
you
vote
for
this
today,
you're
not
voting
to
set
the
budget
you're
voting
to
move
the
budget,
as
it's
proposed
in
our
budget
book
forward
to
public
hearings.
A
So
the
public
can
comment
it
on
it
and
then,
in
addition
to
the
motions
that
we
have
before
us,
you
need
a
motion
to
direct
staff
to
set
a
public
hearing
for
the
fees,
changes,
the
development
impact
fee
changes
and
to
accept
the
foregone
property
tax.
D
A
Thank
you
all
right.
Well
with
that,
we
are
open
for
discussion
questions,
there's
folks
in
the
back
of
the
room.
If
you
have
any
questions
on
any
of
the
specific
proposals,
and
I
will
open
it
to
various
city
council
members,
if
you
have
any
of
those.
J
Do
you
have
a
question,
so
I
think
it
was
in
2020
it
was
probably
in
the
2021
budget.
I
think
we
requested
a
study
for
fire
and
police
positions
and
I'm
just
wondering
if
we
know
we
don't
have
enough
information
to
use
that
study
for
this
current
budget.
I
believe-
and
so
I
think
the
hope
would
be
for
our
next
one-
that
that
information
might
be
there
in
time.
Am
I
getting
that
correct.
A
C
Sure
I'll
go
ahead.
I
wasn't
sure
if
I
was
I'm
going
to
jump
in
at
the
beginning
or
now
just
but
then
I,
by
the
time
I
was
turned
on
everybody
was
taking
roll.
I
just
wanted
to
say
a
couple
things.
C
First,
thank
you
to
staff
for
all
the
work
that
got
us
to
this
point
and
a
council
frankly
for
the
work
that
we've
done
together
throughout
the
winter
and
then
in
the
spring,
to
get
us
here
and
of
course,
madam
president,
for
presiding
today,
since
I'm
working
remotely
with
kovid
feeling
better
really
looking
forward
to
getting
into
the
office
the
this
budget
is,
you
know,
I'm
proud
of
it
and
really
appreciative
of
the
partnership
with
each
of
you
and
the
work
that
staff
has
done,
because
it
focuses
on
people
and
boiseans
have
made
clear
that
that's
incredibly
important,
that
we
invest
in
our
community
priorities,
which
it
also
does,
while
providing
a
conservative
property
tax
approach.
C
That's
really
been
our
overarching
goal
and
I
believe
that
this
one
accomplishes
it.
I
took
some
notes
because
I
wasn't
sure
how
I'd
be
feeling
today,
so
I'm
going
to
be
looking
down
and
up
at
the
same
time,
but
in
the
last
several
months
and
in
particularly
in
the
last
several
weeks,
I've
continued
to
hear
from
folks
that
they're
concerned,
because
they're
feeling
the
impacts
of
inflation
and
then
yet
another
surprise
and
additional
worry
when
they
saw
their
assessments
in
the
mail.
C
You
know
my
family
included
and
that's
why
we
had
that
discussion
today
about
the
impact
of
the
shift
and
to
help
us
start
to
think
about
how
we
seek
and
advocate
for
change
so
that
there's
relief
there.
The
city
can't
affect
it
all,
but
where
we
can
affect
property
tax
relief,
we
will
the
things
that
we
need
to
see
are.
C
We
need
residents
to
not
have
to
be
expected
to
subsidize
commercial,
and
we
need
to
stop
that
shift
that
we've
seen
so
drastically
in
the
charts,
and
we
need
to
see
that
the
homeowner's
exemption
is
indexed
so
that,
as
our
property
values
increase,
the
the
homeowner's
exemption
does
as
well.
You
know
appreciate
that
it
was
lifted
to
125
000
a
couple
of
years
ago,
but
that's
static
and
if
only
our
property
values
at
this
point
were
static,
then
it
would
make
sense
that
it
needs
to
be
indexed.
C
And
then
I
think
it's
really
important
that
there
be
more
transparency
on
how
assessments
are
made
so
that
all
of
us
as
residents,
understand
and
then
can
come
up
with
real
solutions
to
some
of
these
issues
related
to
it.
But
what
we
can
do
as
a
city
we've
done
in
this
budget
and
that
is
to
keep
our
base
growth
low
and
to
fund
property
tax
rebates
for
qualifying
homeowners.
C
C
In
the
priority
areas
of
public
safety,
affordable
housing,
economic
development,
we're
responding
to
growth
and
we're
taking
climate
action
to
prepare
for
the
future
for
our
kids
and
grandkids
and
so
appreciate
the
work.
That's
gone
into
it
and
really
look
forward
to
hearing
from
the
public
and
the
next
stages
of
the
public
process
around
this
budget.
And
thanks
for
the
chance
to
chat.
H
Thank
you
all
right
with
that.
Madam
mayor,
I
have
a
series
of
motions.
The
first
motion
is
to
refer
the
following
items
for
consideration.
At
the
public
hearing
set
for
july
19
2022
proposed
fy
2023
authorized
staffing
level
changes
by
fund
general
fund,
37.83
fte
airport
fund,
25,
fte,
geothermal
1,
fte
housing,
1,
fte,
solid
waste
fund,
0.7
fte
and
water
renewal
fund,
10.6,
fte.
A
I
guess
I
would
just
briefly
say,
although
this
is
a
larger
increase
in
fte
than
we
typically
see,
as
noted
it
on
average,
really
is
about
the
same
as
what
the
city
has
been
experiencing.
A
More
importantly,
to
me,
many
of
these
positions
are
being
paid
for
by
revenues
that
are
indicated
by
the
growth
that
we're
seeing
and
so
for
me,
this
is,
I'm
I'm
happy
to
see
us
responding
to
growth
by
actually
maintaining
our
service
levels
and
look
forward
to
hearing
from
the
public
on
this.
A
I
H
And
the
next
motion
I
would
like
to
make
is
to
refer
the
following
items
for
consideration.
At
the
public
hearing
set
for
july
19
2022
recommendation
to
implement
the
proposed
user
fee
increases
of
five
percent
or
less
and
to
submit
the
pro
proposed
user
fees
greater
than
five
percent
and
newly
proposed
user
fees.
Second,.
B
E
H
And
I'd
like
to
move
that
we
refer
the
following
items
for
consideration
at
the
public
hearing
set
for
july
19
2022
funding
allocations
for
the
fy
2023
contingency
accounts
operating
contingency
city
council,
strategic
planning,
contingency
downtown,
central
district
maintenance,
contingency
revenue,
neutral
contingency
and
property
tax.
Contingency
second,.
B
I
H
This
is
inclusive
of
major
equipment,
major
repair
and
maintenance,
capital,
human
resources,
information
technology,
office
of
of
community
engagement
parks
and
recreation
planning
and
development
services.
Public
works,
the
open
space
and
clean
water,
levee
fund,
the
airport
fund,
solid
waste
fund
and
water
renewal
fund.
Second,.
H
I
did
make
some
comments
earlier
about
the
capital
fund
and-
and
I
think
that,
because
of
its
history,
I
think
it's
really
important-
that
we
recognize
that
we
have
had
a
major
shift
in
how
we're
investing
our
capital
from
the
way
that
a
lot
of
it
was
intended.
H
H
So
I'm
I'm
really
supportive
of
that,
but
did
just
want
to
make
sure
that
the
history
of
a
lot
of
those
funds
were
also
recognized.
Thank
you.
E
E
H
A
Thank
you
and
thank
you
all
to
all
of
the
staff
for
your
hard
work
on
this,
and
I
know
it
hasn't
ended.
We'll
see
you
again
on
july
19th,
but
this
is
a
great
step
forward.
Thank
you.
So
much
and
with
that
we
have
an
executive
session.