Citizens Financial Report

Citizens Financial Report Geauga County Year Ended December 31, 2008 Frank J. Gliha Geauga County Auditor Citizens Financial Report For the Year Ending December 31, 2008 Table of Contents Page Letter to the Citizens of Geauga County Geauga County Profile and Award Population Graph & Employment Rate Graph Financial Activity Statement Where the Money Comes From & Where the Money Goes Investments/Investment Earnings/Sales Tax Receipts General Fund Expenditures Financial Position Statement Debt Administration Geauga County – A Great Place to Live Geauga County Development Current Property Tax Rate and Usage How to Compute Your Tax Bill Real Estate Rates of Taxation What’s New for 2009 1 2 3 4 6 7 8 9 10 11 12 13 14 15 16 This report was produced in-house using Microsoft Office Software. Printing was also done inhouse on a HP9500 printer at a cost of $1.00 per report. Artwork on the cover was drawn by local artist Robert A. Kolcum, an employee of the Geauga County Auditor’s Office. Pictured on the front cover is the clubhouse of Legend Lakes Golf Club located on Thwing Road in Munson Township. Prepared By: Ronald H. Leyde Deputy Auditor To the Citizens of Geauga County As Geauga County’s Chief Financial Officer, I am pleased to present our fourteenth annual Citizens Financial Report for the year ending December 31, 2008. The sole purpose of the report is to make the government of Geauga County more accountable to you, the citizens of the County. What services does the County provide? How has Geauga County used your tax dollars? What are the current and future plans of Geauga County Government? The publication of this report increases our accountability to the public by presenting an overview of the County’s economy, its finances, its resources, the use of taxpayer dollars and plans for the future. Since our goal is to produce a meaningful document at the lowest possible cost, we did not reproduce the financial statements as they appear in the Comprehensive Annual Financial Report (CAFR). The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the Auditor of State of Ohio’s office, receiving an unqualified opinion. The Citizens Financial Report, however, is unaudited and is presented on a non-GAAP basis. The major differences between GAAP and non-GAAP reporting deals with not including component units and in the presentation of segregated funds, as well as full disclosure of all material financial and non-financial events in the notes to the financial statements. Individuals who desire to review GAAP basis, full disclosure financial statements should refer to the County’s CAFR, which is available from the County Auditor’s Office. As we all have an interest in the operation of our County Government, I welcome any comments or suggestions concerning this report or any other aspects of Geauga County Government. Sincerely, Frank J. Gliha Geauga County Auditor Pictured is new Auditor Frank J. Gliha (right) and Judge Mark J. Hassett following the swearing in of Auditor Gliha. Auditor Gliha was sworn in by Judge Hassett on February 10, 2009 as appointed by the Geauga County Republican Party to fulfill the term of Tracy A. Jemison – newly elected Geauga County Commissioner. 1 Geauga County, Ohio Geauga County was first organized by the General Assembly on March 1, 1806, as the second county in the Western Reserve. The name "Geauga," meaning "raccoon," is derived from the Native American language of the area. In 1789, the first settlement in Geauga County was founded at present-day Burton by three Connecticut families. A one-room log building was first erected in Chardon in 1808 to serve as a temporary courthouse and county seat. The first permanent courthouse was built on the southwest corner of Chardon's Public Square in 1813 at a cost of $600. In March 1840, the residents of Painesville petitioned the General Assembly to designate Painesville as the county seat rather than Chardon, creating the present-day split between Geauga and Lake Counties. The present courthouse was built in 1869 at a cost of $88,862. Geauga County is a predominantly rural Northeastern Ohio County, located due south of Lake County and directly east of Cuyahoga County and the City of Cleveland. The County is comprised of sixteen townships, four villages and one city covering an area of approximately 404 square miles. The County is served by four U.S. Highways extending 86 miles in the County and twelve state highways extending 186.5 miles in the County. Freight carriers provide the major mode of transporting goods. Because of the County’s strategic location, a number of large freight carriers have facilities located here. The nearest commercial airport is Cleveland-Hopkins International Airport located approximately forty-five miles west of the City of Chardon. The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Geauga County for its Citizens Financial Report for the fiscal year ending December 31, 2007. The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government popular reports. In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report whose contents conform to program standards of creativity, presentation, understandability and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitted to the GFOA. 2 Geauga County Facts and Figures County Seat ……………………………... Chardon, Ohio Population Density*………..……………. 235 per square mile Per Capita Personal Income (2007) …….... $46,980 (Ranks #1 in the State of Ohio) Average Home Sales Price ……………… $273,800 Proximity to Cleveland …………………. 14 miles (from Western edge) Largest Employment Sector …………….. Manufacturing * 2008 Estimate Source: U.S. Census Population Geauga County has shown a continued increase in population. Source: U.S. Census Bureau Geauga’s Largest Employers Employer Number of Employees 2008 2007 2000 1995 1990 81,129 94,753 94,696 90,895 84,260 Kraftmaid, Inc. 1,840 University Hospital Health 1,265 Geauga County 1,080 WalMart (a) 796 Giant Eagle (a) 696 Great Lake Cheese 587 Dillen Products 478 Kenston Local School District 429 Chardon Local School District 428 Wildwater Kingdom 392 Data as of December 31, 2008 (a) includes all Geauga locations Average Unemployment Rates Geauga County, Ohio Source: U.S. Census Bureau, Geauga County Planning Commission, Ohio Bureau of Employment Services 7.00 5.80 6.00 4.70 4.20 4.00 4.00 4.20 3.40 3.00 2.00 3.10 Geauga National 1.00 4.90 4.80 4.80 4.40 6.00 5.50 5.10 5.00 4.60 4.60 4.90 5.40 5.80 3.00 0.00 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 3 Financial Activity Statement Summary The Financial Activity Statement, known in accounting terms as the “Income Statement,” is designed to provide record of the money received and spent during the year. Explanations of specific resources and services are provided on the following page. Financial Activity Statement For the year ended December 31, 2008 Geauga County, Ohio Resources Taken In Property Taxes Sales Tax Charges for Services & Operating Assessments Operating Grants, Contributions, and Interest Capital Grants and Contributions Grants and Entitlements not Restricted to Specific Programs Interest Other Revenue Total Revenues and Resources Services Provided Legislative & Executive Judicial Public Safety Public Works Health Human Services Interest and Fiscal Charges Water and Sewer Economic Development & Assistance Total Expenditures & Services Revenues & Resources Over Expenditures & Services $10,824,246 4,267,814 13,047,274 12,860,130 8,518,081 29,427,102 399,272 6,813,332 312,378 $86,469,629 $14,348,531 3,710,704 13,750,068 5,937,919 7,548,462 31,008,766 634,808 8,622,262 2,096,997 $87,658,517 2008 $24,221,532 11,216,612 15,802,198 29,476,055 2,609,537 2,660,488 3,094,389 3,229,464 $92,310,275 2007 $25,210,682 11,782,850 14,760,900 32,487,265 2,467,593 1,691,551 2,445,089 4,117,796 $94,963,726 Points of Interest in the Activity Statement In total, revenues decreased by $2,653,451 or 2.79%. The decrease of $3,011,210 in Operating Grants, Contributions and Interest made up the majority of this decrease. These decreases were offset by increases to Charges for Services and Operating Assessments due to housing of inmates from other jurisdictions at the County Safety Center. An increase in Interest Revenue also helped offset the decrease. Expenditures decreased $1,188,888 or 1.36%. Overall it was a very good year for Geauga County with revenues outpacing expenditures by $5,840,646. $5,840,646 $7,305,209 4 COUNTY RESOURCES There are various sources of revenue coming into the County to help finance the services provided by all of the County Departments. They include the following revenue types: Taxes are resources which include Sales Tax, Real Estate Tax, Personal Property Tax and a variety of smaller taxes. Charges for Services are the combined resources of various County departments and agencies for fees paid to them by the public. Licenses and Permits are the revenues derived from selling these items. Fines and Forfeitures are the resources derived from fines levied in the Courts and the monies received from a variety of forfeitures, including seized property. Intergovernmental are the combined resources received from grants and from pass-through monies administered by the State of Ohio and Federal Government. Special Assessments are amounts levied on Real Estate Tax bills by the County and other governments for providing improvements. Interest is the earnings of the County Treasurer’s investments. Water & Sewer are revenues received by the Water Resources Department for fees paid to them by the public. Other Revenues are those revenues received that do not fit into the other designated categories. Readers of the Financial Activity Statement should keep in mind that the statement is presented on a non-GAAP basis. Those desiring to review GAAP basis reports should refer to the County’s Comprehensive Annual Financial Report for 2008. SERVICES PROVIDED Services provided are the amounts spent in order to provide services to citizens. Services provided include: Legislative & Executive expenditures are the expenses incurred for administrative offices including the Commissioners, Board of Elections, Auditor, Treasurer, Prosecutor, ADP Board and Recorder. Judicial expenditures reflect the costs of administering justice through the Geauga County Courts. Public Safety expenditures reflect the costs of the Sheriff, Coroner, Building Department, Emergency Services, and other Public Safety programs. Public Works expenditures reflect the costs incurred by the County Engineer, the Ditch Maintenance Fund, and the Geauga/Portage Juvenile Detention Facility addition. Health expenditures reflect the cost to maintain public health. These expenses do not include those of the Health District. Human Services expenditures relate to the costs of the Human Services Department, the Board of Mental Retardation, Transportation, County Home and Aging departments. Interest and Fiscal Charges expenditures relate to the costs associated with paying debt owed by the County. Water & Sewer are the costs associated with operating the Water Resources Department. Economic Development & Assistance expenditures reflect costs associated with the Revolving Loans program as well as Farmland Preservation. 5 Where the Money Comes From Resources Received 2008 County Revenues - $92,310,275 Interest Grants and Entitlement Not Restricted Capital Grants and Contributions Other Revenue Property Taxes Operating Grants, Contributions, and Interest Sales Tax Charges for Services Where the Money Goes Services Provided 2008 County Expenses - $86,469,629 Water & Sewer Interest & Fiscal Charges Economic Development & Legislative & Assistance Executive Judicial Human Services Public Safety Public Works 6 Investments This summary provides analysis of the different types of investments carried by the County as of December 31, 2008. “Market Value” refers to the amount the County could receive if it sold the investment. Investments Federal Home Loan Bank Notes Federal Home Loan Mortgage Corporation Notes Federal National Mortgage Corporation Notes Commercial Paper Federal Farm Credit Bank Notes Treasurer's Investment Pool Market Value $15,438,002 5,106,241 4,054,981 999,740 4,097,981 9,550,000 Total $39,246,945 Investment Earnings 2008 2007 2006 2005 2004 50 0, 00 0 0 3,094,389 2,445,089 3,519,275 1,245,360 891,214 1,0 00 ,0 00 1, 50 0, 00 0 2, 00 0, 00 0 2,5 00 ,0 00 3, 00 0, 00 0 3, 50 0, 00 0 4,0 00 ,0 00 Investment earnings represent the amount of investment income earned, based on market value, by the Governmental Funds of the County. 11,800,000 11,600,000 11,000,000 10,800,000 10,720,008 10,600,000 10,400,000 10,200,000 10,000,000 2004 2005 2006 10,861,835 11,129,126 11,782,850 Sales Tax Receipts Geauga County’s current sales tax rate is 6.5%. (Ohio – 5.5%, Geauga – 1.0%) 11,400,000 11,200,000 2007 2008 7 11,216,612 General Fund Expenditures Department Commissioners Postage Microfilm Board Auditor CAFR Expenses Treasurer Card Service Fee Bank Fees Prosecutor Budget Commission Bureau of Inspection Planning Commission Automatic Data Processing Court of Appeals Jury Commission Adult Probation Juvenile Court Juvenile Probation Detention Home Probate Court Clerk of Courts Coroner Lab and Morgue Municipal Court Board of Elections Maintenance and Operations Sheriff Recorder Building Department Emergency Management Public Defender Other Agriculture Programs Cooperative Extension Service Other Health Programs Veterans Services Public Assistance County Engineer Law Library Other Common Pleas Grand Total 2006 $732,110 148,601 202,517 636,418 6,556 280,035 833 33,440 1,071,103 130 73,591 296,638 613,725 60,036 7,488 92,460 433,468 259,047 422,548 189,808 401,388 138,445 257,716 136,904 765,805 1,722,770 7,840,318 228,064 459,228 0 230,519 187,879 266,907 271,811 343,429 82,270 142,642 51,373 7,383,708 717,072 $27,188,800 2007 $761,949 143,113 248,619 643,904 16,378 302,423 942 36,480 1,066,749 200 72,065 251,655 621,196 49,044 6,826 95,492 432,463 268,922 425,735 182,946 423,865 107,011 259,118 149,570 772,478 1,787,305 8,915,553 216,557 457,089 9,998 293,915 178,270 275,190 72,907 292,431 105,033 161,359 53,127 8,494,691 697,341 $29,349,909 2008 $755,276 153,849 226,538 676,017 10,740 298,903 980 39,520 1,101,039 196 74,248 255,960 746,025 63,312 6,953 95,881 455,509 271,844 312,880 161,720 469,095 140,584 248,768 151,051 922,086 1,792,556 9,095,156 229,362 431,118 9,998 282,012 210,078 283,540 83,275 333,128 102,759 143,306 53,814 6,201,284 737,263 $27,627,623 The figures above are based on the General Fund expenditures. Readers desiring a complete list of expenditures should refer to the County’s Comprehensive Annual Financial Report. 8 Financial Position Statement December 31, 2008 Geauga County, Ohio Summary The Financial Position Statement, known in accounting terms as the “Balance Sheet”, is designed to provide a picture of the County’s Financial Position as of the end of the year. Explanations of specific accounts are as follows by where they appear in the financial position statement: Assets Cash is comprised of cash and investments held in the County Treasury. Liabilities Amounts Owed to Employees and Vendors are those items that the County owes to individuals and companies who supply a service or good, and the expected payment is to be made within twelve months. Long Term Debt represents the amount of debt that the County has issued and still owes. This debt does not have to be paid off in one year, rather the County makes monthly or yearly debt payments on these amounts. Receivables represent the amounts which are owed to the County and which are expected to be paid to the County over the course of the next twelve months. Property & Equipment represents the furniture, equipment, vehicles, land, buildings and water and sewer plants which provide for an economic benefit of greater than one year. Assets over Liabilities Assets Cash Receivables Property & Equipment Other Assets Total Assets 2008 2007 $43,843,124 $42,099,434 39,251,325 43,233,758 193,281,396 191,185,159 450,106 1,159,365 $276,825,951 $277,677,716 This amount represents the difference between the assets of the County and the liabilities that it must pay. The amount provides the net worth of the County. In total, Assets exceeded Liabilities by $223,425,068 which is an increase of $6,442,976 or 2.96%. Assets decreased by $851,765 or 0.31% and Liabilities decreased $7,294,741 or 12.0%. The large decrease in liabilities is due to the County’s aggressive reduction of Notes Payable. Readers of the Financial Position Statement should keep in mind that the statement is presented on a non-GAAP basis, and those desiring to review GAAP basis reports should refer to the County’s Comprehensive Annual Financial Report for 2008. Liabilities Amounts Owed to Employees and Vendors Notes Payable Long Term Liabilities Other Liabilities Total Liabilities $4,751,663 4,780,000 23,530,466 20,338,754 $53,400,883 $5,453,844 7,055,000 23,932,846 24,253,934 $60,695,624 Assets Over Liabilities $223,425,068 $216,982,092 9 Debt Administration For the year ended December 31, 2008 Geauga County, Ohio Balance at 1/01/08 General Obligation Special Assessment Revenue Bonds OWDA Loans OPWC Loans Notes Total Debt 0 2,873,478 136,000 18,412,542 315,001 7,345,000 29,082,021 Additions 0 0 0 299,233 300000 4,980,000 5,579,233 Deletions Balance at 12/31/08 0 0 2,592,649 129,000 17,851,677 558,751 4,980,000 26,112,077 280,829 7,000 860,098 56,250 7,345,000 8,549,177 Debt Outstanding Trend Analysis General Obligation Special Assessment Revenue Bonds OWDA Loans OPWC Loans Notes 2004 795,000 3,628,656 156,000 8,623,643 393,750 7,500,000 2005 520,000 3,388,962 150,000 14,080,323 367,500 10,650,000 2006 235,000 3,138,909 143,000 15,878,043 341,251 9,000,000 2007 2,873,478 136,000 18,215,068 315,001 7,345,000 2008 2,592,649 129,000 17,851,677 558,751 4,980,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 2004 2005 2006 2007 2008 Notes OPWC Loans OWDA Loans Revenue Bonds Special Assessment General Obligation 10 Call Geauga County Home Geauga County has been rated the 4th best place in America to raise a family according to Forbes Magazine. Development Geauga County has many resources available for the development of the mind and body of the whole family. Raise your family in Geauga County Forbes Magazine published an article titled, “America’s Best Places To Raise A Family”. In this article, Geauga County was rated as the 4th best for counties with a population of over 65,000. Forbes’ rankings are biased towards counties with good school districts, while also evaluating cost of living, graduation rate, standardized scores, home price, property taxes, owner occupied home percentage, percapita income, air quality, crime rate, and commute time. “Geauga owes its rank to clean air, low crime and a high level of community investment.” Geauga’s schools have support of the community as roughly 74% of per pupil expenditures is covered by property tax revenue. This support is rewarded as Geauga County School Districts show a 96.69% graduation rate and an average ACT score of 22.79. Investment in community is also expressed as 86% of homes in the County are owner-occupied. Proximity to Cleveland and business and industry in the area affords 78% of Geauga residents less than a 45 minute commute to work. Geauga County ranks #1 in Ohio in Per Capita Personal Income at $46,981. With over 8,250 acres of land managed and protected by the Geauga Park District, you’ll find fresh air and clean water abundant in the County. In Geauga, history surrounds us – from the finding of mastodon remains in Montville and Middlefield to Burton’s Century Village to Chardon’s Square District. There are fairs and festivals all throughout the year for education and entertainment for all the family. Geauga County – A Great Place to Call Home! For research or leisure, find a book or join a program at any of the 7 public libraries located in the County. Enjoy fresh air, scenic views, and quality time with your family at any of the Geauga Park District facilities or township recreational parks throughout the County. Great Inventor from Geauga County Charles Martin Hall – Born in Thompson Township in 1863, he went on to study at Oberlin College and in 1886 invented the process of inexpensively producing aluminum. He helped form an aluminum processing company that eventually became known as ALCOA. More aluminum is produced today than all other nonferrous metals combined. Join any of the various sports leagues available in many Geauga communities for recreation, physical fitness, and group interaction skills. 96.69% Graduation Rate Geauga County School Districts total a 96.69% graduation rate. Kenston Local School District boasts a 99.20% graduation rate to lead the districts of the County. 11 Students from Geauga County School Districts earn an average ACT score of 22.79, led by Chardon Local School District with a mean score of 24. Geauga County Development The economy of Geauga County continues to grow annually as the population increases. Geauga County is one of the fastest growing counties in the State of Ohio according to census data. During 2008 the following sample of events contributed to the overall growth of the county: • • • • • One residential subdivision totaling 36 lots in 1 township was platted. 36 new homes totaling over $14.3 million in market value were added to the tax duplicate in Bainbridge Township. 34 new homes totaling over $8.6 million in market value were added to the tax duplicate in Auburn Township. 14 new homes totaling over $2.4 million in market value were added to the tax duplicate in Hambden Township. 13 new homes totaling over $2.8 million in market value were added to the tax duplicate in Munson Township. Geauga County ranks among the top in new farm growth for the State of Ohio. Farming, specifically Alpaca farms and Horse farms, are the fastest growing industry in this region. Single Family Home Sales 1200 1000 800 600 400 200 0 2004 2005 2006 2007 2008 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Overall from year 2007 to 2008, total real estate market valuation of Geauga County increased by $107,000,000 due to new construction. There were a total of 183 new homes completed adding almost $43 million to the County’s tax duplicate. In 2008, there were 539 single family homes sold with an average sale price of $273,800. Bainbridge Township led the county with 102 homes sold. Single Family Sales Average Sale Price 12 Current Property Tax Rate and Usage In Geauga County, for every one dollar in property tax that a homeowner pays, on the average 21.59 cents is used to fund County programs. The local community, the local school district, JVS, and Library use the remaining 78.41 cents. For a detailed list of tax rates and how you can calculate your tax bill, turn to pages 14-15. The dollar graphically depicts this percentage allocation to the County compared to the other overlapping entities. Local Community, Local School District Local JVSD and Library 78.41 Cents Geauga County 21.59 Cents Tax Levy County Fund General Fund Mental Retardation Children’s Services Road and Bridge Bond Retirement Mental Health Senior Citizens Park District Health District Levy Millage 2.00 3.30 .70 2.50 .50 1.20 1.00 3.70 .20 Mental Health 8% Bond Retirement 3% Senior Citizens 7% Park District 24% Health District Levy 1% General Fund 13% Mental Retardation 22% Children's Services 5% Road & Bridge 17% Of the 21.59 cents of every property tax dollar paid by County homeowners for County purposes, these proceeds are allocated in the above manner as directed by the vote of County Residents. 13 HOW TO COMPUTE YOUR TAX BILL This example is for a home located in Auburn Township with a fair market value of $100,000 Example $ 100,000.00 x .35 $ 35,000 x .11576* = $ 4,051.60 = $ 35,000.00 $_____________ x .35 Market value Property Tax Computation = Assessed value = Gross tax per year Your Computation = $__________________ Assessed value Market value x 35% Assessed value x Full Total tax rate $_____________ x ____________ = $__________________ Assessed value Your Full Gross tax per year Total tax rate $_____________ x ____________ = $__________________ Assessed value Your Effective Adjusted tax tax rate $_____________ - ____________ = $__________________ Gross tax Adjusted tax H.B. 920 credit $_____________ - ____________ = $__________________ Gross tax H.B. 920 credit Net taxes $_____________ x .10 Rollback Net taxes = $__________________ Tax credit (A) Assessed value x Effective tax rate = Adjusted tax $ 35,000 x .059860424** = $ 2,095.11 Gross tax - Adjusted tax = Net taxes = Tax credit = Tax credit = Taxes charged = Half year tax (if no special assessments, etc. are due) = Total Half year tax bill $ $ 1,833.22 ÷ 2 $ 2,095.11 x .025*** = $ $ 2,095.11 x .10 = $ 209.51 52.38 1,833.22 = $ 916.61 $ 4,051.60 - $1,956.49 = $ 2,095.11 = H.B. 920 credit $ 4,051.60 - $2,095.11 = $ 1,956.49 14 $ 2,095.11-(209.51+52.38) = $ 916.61 + ???.?? = $ ???.?? Gross tax - House Bill 920 credit Net taxes x 10% rollback Net taxes x 2 1/2% reduction *** $_____________ Net taxes x .025 Reduction = $__________________ Tax credit (B) $_____________ - ( A + B) = $__________________ Net taxes Credits above Taxes charged $_____________ ÷ 2 Taxes charged = $__________________ Half year tax (if no special assessments, etc. are due) $_____________ + ____________ = $__________________ Half year tax Special assessTotal Half year tax bill ments, penalties or delinquencies Net taxes - (10% + 2 1/2% credits) Taxes charged ÷ 2 Half year tax + Special assessments, penalties or delinquencies * Auburn Township Full Total Tax Rate ** Auburn Township Effective Tax Rate *** Applied to residential & agricultural parcels based on 1 acre only, and the improvement. Does not apply to vacant land. Geauga County Rates of Taxation for Tax Year 2008 (2009 Collection) LOCAL TAXING DISTRICT Auburn Twp-Kenston LSD Bainbridge Twp-Kenston LSD Bainbridge Twp-Chagrin Falls EVSD Burton Twp-Berkshire LSD Burton Village-Berkshire LSD Chardon Twp-Chardon LSD Chardon Twp-Painesville LSD Chardon Twp-Kirtland LSD Chardon Twp-Mentor EVSD City of Chardon-Chardon LSD Chester Twp-West Geauga LSD Claridon Twp-Berkshire LSD Claridon Twp-Chardon LSD Aquilla Village-Chardon LSD Hambden Twp-Chardon LSD Huntsburg Twp-Cardinal LSD Huntsburg Twp-Ledgemont LSD Middlefield Twp-Cardinal LSD Middlefield Village-Cardinal LSD Montville Twp-Ledgemont LSD Munson Twp-Chardon LSD Munson Twp-West Geauga LSD Newbury Twp-Newbury LSD Newbury Twp-Kenston LSD Parkman Twp-Cardinal LSD Russell Twp-West Geauga LSD Hunting Valley/W.Geauga LSD Russell Twp-Chagrin Falls EVSD S Russell Village-Chagrin Falls EVSD Thompson Twp-Ledgemont LSD Thompson Twp-Madison LSD Troy Twp-Berkshire LSD Troy Twp-Cardinal LSD Effective Agri/Resid 59.860424 66.234394 73.793057 40.544255 42.732622 50.380962 47.738925 54.331715 51.154418 51.352572 57.149272 41.130704 50.566772 51.573712 52.120298 48.135237 42.553212 46.041787 44.897948 41.341946 52.872901 54.090338 47.671710 58.266647 46.563548 57.628016 50.368897 72.072778 67.048490 43.265174 47.855077 43.993116 48.984090 Tax Rates Other 64.572553 71.166938 81.530030 43.325076 46.332400 57.766443 50.793691 55.238928 59.659313 59.512599 58.830003 43.302592 57.812925 60.760811 59.773212 54.788554 48.348719 53.490054 52.497619 47.127429 61.000467 55.960351 50.826566 63.089527 53.708489 62.406576 51.585435 82.918233 75.082414 49.468184 51.797011 45.430474 54.500869 Full Tax Rates Total Total Total Total Special County Township School JVSD District 15.10 11.17 86.99 1.50 15.10 23.75 86.99 1.50 15.10 23.75 108.60 15.10 7.25 52.30 1.50 15.10 52.30 1.50 15.10 6.70 70.88 1.50 15.10 6.70 53.78 1.50 4.90 15.10 6.70 71.92 1.50 15.10 6.70 76.89 15.10 70.88 1.50 15.10 18.60 55.50 .20 15.10 9.40 52.30 1.50 15.10 9.40 70.88 1.50 15.10 5.50 70.88 1.50 15.10 10.80 70.88 1.50 15.10 9.00 55.65 1.50 15.10 9.00 51.20 4.11 15.10 6.30 55.65 1.50 2.80 15.10 55.65 1.50 2.80 15.10 10.70 51.20 4.11 15.10 12.25 70.88 1.50 15.10 12.25 55.50 .20 15.10 8.70 59.29 1.50 15.10 8.70 86.99 1.50 15.10 8.80 55.65 1.50 15.10 22.85 55.50 .20 15.10 55.50 .20 15.10 22.85 108.60 15.10 108.60 15.10 12.50 51.20 4.11 15.10 12.50 53.91 1.50 4.90 15.10 12.50 52.30 1.50 15.10 12.50 55.65 1.50 Total Village 9.75 11.00 5.50 6.50 5.10 11.95 Total Library 1.00 1.00 1.00 1.20 1.20 1.00 1.00 1.00 1.100 1.00 1.00 1.20 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.20 1.00 Total 2008 115.76 128.34 148.45 77.35 79.85 95.18 82.98 96.22 99.790 99.48 90.40 79.50 97.88 99.48 99.28 82.25 80.41 82.35 82.55 82.11 100.73 84.05 85.59 113.29 82.05 94.65 76.90 147.55 136.65 83.91 87.91 82.60 85.75 Previous Year 115.76 128.34 148.15 77.15 79.65 95.18 82.95 96.14 99.125 99.48 90.40 79.30 97.88 103.48 99.28 82.25 80.41 82.67 82.90 82.11 100.73 84.05 85.59 113.29 80.55 93.90 76.90 146.50 136.35 83.91 87.91 82.40 85.75 The Auditor’s Office is frequently asked questions about the calculations of Real Estate tax bills. Many of the questions arise due to the complexity of the calculations brought about by law changes such as House Bill 920 credit, the 2 1/2 percent reduction passed in 1979, the 10 percent rollback reduction, the homestead exemption and others. The following example was developed to help taxpayers understand the calculation and the various factors that are used to calculate the actual tax that is paid on real property. 15 What’s New for 2009 “We’re changing the way law enforcement and emergency services will work in Geauga County… This will bring public safety in Geauga County to a whole new level.” Geauga County Sheriff Daniel C. McClelland Geauga Welcomes New Auditor – Frank J. Gliha The resignation of Auditor Tracy A. Jemison was effective December 31, 2008. The Geauga County Republican Party was then charged with selecting a successor to complete Mr. Jemison’s term. They selected Munson Township Trustee Frank J. Gliha. Upon approval of the State, Mr. Gliha was sworn in as Geauga County Auditor on February 10, 2009. Welcome Auditor Gliha! Thank you! The Auditor’s office would like to take this opportunity to thank Tracy A. Jemison for his leadership and dedication to this office since 1995. Congratulations and best wishes to him in his new role as County Commissioner. Public Safety Computer Integration System In 2009, the Geauga County Sheriff’s Office plans to have 183 mobile data terminals, 103 dash cameras, and automatic vehicle locators installed in safety vehicles throughout the County. At a cost of $1.3 million, this implementation is intended to aid in the integration and communication of all public safety forces in Geauga County, including the fire departments, courts, and prosecutor’s office. Law enforcement personnel will be able to share multi-jurisdictional information on crimes, suspects, pre-response plans, and other critical data instantaneously with just a few key strokes of their on-board computers. Dashboard cameras will provide additional safety to the public and safety officers, as well as potential evidentiary material. Recorded events provide information on “he said, she said” issues, promote public confidence, and are useful in public safety training. Automatic vehicle locators will allow dispatchers to monitor the whereabouts of safety vehicles. This will be invaluable, making it easier and more efficient when dispatching first responders and backup units to emergency calls. Pictured is Geauga County’s “Top Dog” winner Jessica Liechty. Jessica’s essay about her dog Opie earned him the number one dog tag for 2009. 16 Geauga County Government Extensions The following departments may be reached by dialing direct OR should you wish to utilize the County switchboard, call toll free (440) 285-2222, 564-7131 or 834-1856. Please use the department extension (the last four digits of the phone number) when reaching the County Departments through the auto attendant. NOTE: You must have a touch-tone phone to utilize the auto attendant or remain on the line and the operator will be with you shortly. ARCHIVES / MICROFILM BOARD AUDITOR BOARD OF ELECTIONS BUILDING DEPARTMENT CASA CLERK OF COURTS COMMISSIONERS COMMON PLEAS / ADULT PROBATION COMMON PLEAS / BURT COMMON PLEAS / FUHRY COMMON PLEAS / HENRY - PROBATE-JUV COMMUNITY DEVELOPMENT CORONER COUNTY HOME COURT TECHNOLOGY DEPT. of EMERGENCY SERVICES DEPT. on AGING DOG WARDEN DoIT (Dept. of Information Technology) 279-1770 279-1600 279-2030 279-1780 279-1695 279-1960 279-1660 279-1995 279-2015 279-2190 279-1830 279-1790 279-2165 279-2160 279-1850 279-2170 279-2130 279-2180 279-1630 EDUCATIONAL SERVICE CENTER ENGINEER HEALTH DEPARTMENT INTENSIVE SUPERVISION PROBATION JURY COMMISSION LAW LIBRARY MAINTENANCE MAP ROOM PLANNING COMMISSION PROSECUTOR PUBLIC DEFENDER RECORDER SHERIFF'S DEPARTMENT TITLE OFFICE TRANSIT TREASURER VETERANS WATER RESOURCES YOUTH CENTER 279-1700 279-1800 279-1900 279-1870 279-1880 279-2085 279-1730 279-1855 279-1740 279-2100 279-1890 279-2020 279-2009 279-1750 279-2150 279-2000 279-1860 279-1970 279-2090 * * * * * * * * * * * * * * Should you wish to bypass the County switchboard, please call (440) 285-2222, 564-7131 or 834-1856. Please use the department extension (listed below) when reaching the following County Departments through the auto attendant. NOTE: You must have a touch-tone phone to utilize the auto attendant. COUNTY LIBRARY ADMINISTRATIVE OFFICES CHARDON LIBRARY JOB & FAMILY SERVICES MUNICIPAL / SMALL CLAIMS COURT PARK BOARD POLICE PROSECUTOR RAVENWOOD CENTER VICTIM / WITNESS WOMEN SAFE 5420 5830 5810 5950 5680 5440 5850 5330 5840 * * * * * * * * * * * * * * 834-1122 729-9406 729-0026 729-1919 729-9409 The following departments may be reached by dialing direct: CHARDON CITY POLICE & CLERK COOPERATIVE EXTENSION GAPP INC. HUMANE SOCIETY MENTAL HEALTH 286-6123 834-4656 285-5842 338-4819 285-2282 SOIL & WATER CONSERVATION METZENBAUM - Administration - School - Workshop - Residence 17 This report, as well as a variety of other information, can be obtained by visiting the County web-site on the world wide web at: http://www.auditor.co.geauga.oh.us Questions, comments or suggestions regarding this report can be directed to County Auditor Frank J. Gliha’s office at (440) 285-2222, (440) 834-1856, (440) 564-7131 Extension 1600 or Direct line (440) 279-1600. Email: auditor@co.geauga.oh.us