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Revenue Summary and Detail - Arlington County

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Revenue Summary and Detail - Arlington County Powered By Docstoc
					                                         REVENUES



OVERVIEW
Fiscal Year (FY) 2012 revenues reflect the stabilization and slight improvement in the Northern
Virginia economy. Arlington’s proximity to the nation’s capital, balanced economy, and highly-
educated workforce contribute to the County’s prompt emergence from the economic downturn.
Northern Virginia’s and Arlington’s future job growth and improved residential and commercial real
estate market is creating genuine improvements in the County’s major revenue streams.
Arlington’s calendar year (CY) 2011 real estate assessments are up 6.3 percent over CY 2010
levels, reflecting substantial gains in commercial real estate values. Strong growth in the
commercial sector is helping to offset sluggish, although improved, residential real estate
assessments. CY 2011 commercial assessments increased 12 percent over CY 2010, partially a
reflection of improved commercial lending and low office vacancy rates over the past year. Existing
residential property assessments increased 1.4 percent. Meanwhile, other revenue streams are
projected at very modest or no-growth levels. Revenue from the Commonwealth is projected to
decline approximately 1 percent. During the 2011 legislative session, we expect state officials in
Richmond to amend the second year of the state’s biennial budget, but do not anticipate more
state money flowing to localities, including Arlington. Local taxes other than real estate are
expected to grow less than one percent in the aggregate. Revenues from the federal government
are also anticipated to increase very modestly at one percent.

General Fund Revenues
Excluding fund balance, General Fund revenues for FY 2012 are forecast to be $980,984,436; an
increase of 4.0 percent over the FY 2011 adopted budget levels. This change reflects increased
assessment values — but no proposed increase to the base real estate rate for CY 2011 by the
County Manager — and less than one percent growth in all other tax revenue combined.

Tax Revenue Growth Rebounds from Historically Low Levels
For the FY 2012 Proposed Budget, General Fund tax revenues are forecast to increase by 4.95
percent, reflecting aggregate real estate assessment increases of 6.3 percent and no proposed
increase to the real estate tax rate of $0.958 per $100. As previously noted, commercial
assessments, which includes apartments, increased by 12 percent. Commercial real estate likely
benefitted from the loosening of credit markets and the desire of developers to invest in this area.
Existing residences, including condominiums, townhouses and detached homes, increased 1.4
percent from an average value of $503,200 in CY 2010 to $510,200 this year.

Other taxes combined are expected to increase only 0.84 percent in FY 2012. Personal property tax
is expected to increase modestly, reflecting an improvement in vehicle values over the past year
and a fairly small increase in the number of vehicles registered in the county. Sales tax, meals tax
and transient occupancy are expected to increase only one to three percent over FY 2011 adopted
levels as consumer spending and tourism activity also recovers from the recent economic
slowdown. Business taxes, including Business, Professional and Occupational License tax and
Business Tangle tax—which is classified under personal property tax—are projected to remain flat
and decline 2 percent, respectively, as the County begins to experience the impact of the 2005
Base Realignment and Closure.
                                                                                         REVENUES




State Budget Likely to Maintain Reductions to Localities
Meanwhile, the State is anticipating very marginal improvement to its financial condition for the
second year of its biennial budget. And, based on recently proposed budget amendments from the
Governor, Arlington expects few if any of the ongoing $7.9 million in State aid reductions to be
restored in FY 2012.

Real Estate Tax Rate Remains Among the Lowest in Northern Virginia
The FY 2012 Proposed Budget reflects the proposed CY 2011 real estate rate of $0.958 per $100 of
assessed value, which includes the $0.013 stormwater tax. This reflects no increase in the tax rate
from CY 2010. Arlington will continue to have one of the lowest real estate rates in the Northern
Virginia region, maintaining its history of providing excellent value. Because of assessment growth,
the average homeowner would pay $67 more in real estate taxes in CY 2011 than in CY 2010
assuming there is no change to the real estate tax rate, an increase of 1.4 percent. The revenue
generated at this real estate tax rate is proposed to fully fund Schools’ increased student
enrollment, County operating increases, and the full year cost of new County facilities like the Mary
Marshall Assisted Living Residence and Long Bridge Park.

Increases in Student Enrollment Continue in FY 2012
As of September 30, 2010, Schools total enrollment was 21,241. This represents a 1,008 student
increase over the previous year and a 1,707 student increase over the previous two years. The
County Manager proposes, due to the 6.3 percent increase in assessment growth, that the Schools
will receive an additional $17.8 million in local tax revenue over FY 2011. The County Manager
proposes that this will cover the projected costs associated with 1,008 new students enrolled in
Arlington Public Schools.

Comparison between Budgeted Revenues and Expenditures
County budget information compares budgeted revenues and expenditures from the current fiscal
year to the next fiscal year. Most of the growth calculations in this section, derived from historical
trends and other data, are calculated against revised estimates for the current year. This is
especially important for real estate revenue since the County’s assessment of real estate occurs
each January 1, or half way through the current fiscal year. The value of real estate, determined in
the middle of a fiscal year, has a significant impact on the current fiscal year’s revenue since the
first payment is due in June, prior to the end of the current fiscal year, and drives the forecast for
the subsequent fiscal year. Other tax revenues are revised in the current year if the tax receipts
indicate higher or lower year-end projected revenues. This revenue surplus or deficit is typically not
recognized in the budget until the Mid-Year or Third Quarter review is completed.

Fiscal Outlook
Once again, Arlington continues to outperform much of the region and the nation. Arlington's
unemployment rate has declined from the previous year and remains the lowest in the
Commonwealth. The County’s per capita income remains among the highest in the state. Home
prices are on a positive trajectory and commercial real estate is experiencing a solid rebound from
last year. Despite the lingering recession, Arlington is poised to begin FY 2012 with improved
revenue streams, a stabilized real estate market, and low unemployment levels.
                                                                                                         REVENUES




                                                      Economic Indicators
                                                             CY 2008             CY 2009              CY 2010
Consumer Price Index (national CPI-U)                                   3.8%                -0.3%                1.6%
Employment Cost Index (private industry workers)                        2.4%                 1.2%                2.1%
Unemployment – US / Arlington                                  7.2% / 3.2%         10.0% / 4.0%         9.4% / 3.7%
Mortgage Rate (annual average – 30 year fixed rate)         6.03% & 0.6 pts.     5.04% & 0.7 pts.     4.7% & 0.7 pts.
Federal Fund Rate (annualized)                                        1.92%                0.16%               0.18%
Retail Sales (based on 1% of Arlington tax revenue)               $3.6 billion         $3.5 billion        $3.6 billion
Office Vacancy Rate – (including sublets)                               9.8%                 8.2%                7.7%
Tourism – Hotel Occupancy Rate                                           73%                  72%                 74%
Tourism – Average Hotel room rate                                   $167.62              $163.80             $163.69

Sources: Bureau of Labor Statistics, Freddie Mac, Federal Reserve, Smith Travel Research, Costar


TAX COMPETITIVENESS
Arlington County continues to have a tax structure that is highly competitive with the region and
with the nation. The County Manager’s recommended $0.958 real estate tax rate for calendar year
(CY) 2011—which includes a base rate of $0.945 plus a $0.013 stormwater tax — is one of the
lowest in the Northern Virginia region. Charts comparing tax rates and tax bills for various Northern
Virginia jurisdictions can be found later in this section.


FINANCIAL STANDING
Arlington is one of approximately 35 counties in the United States to be awarded a triple
Aaa/AAA/AAA credit rating. In July 2010, the three primary rating agencies all reaffirmed the
highest credit rating attainable for jurisdictions. Fitch, Inc. (AAA), Moody’s Investors Services
(Aaa), and Standard & Poor’s (AAA) ratings validates that Arlington’s financial position is
outstanding and reflects the continued growth of high-wage jobs in the technology,
communications and financial services sectors and high per capita retail sales.
                                                                                        REVENUES




PROPOSED TAX RATES, USER CHARGES AND PERMIT FEE CHANGES FOR FY 2012
The following changes are proposed in FY 2012 and are reflected in the proposed revenue totals.


General Fund
In the General Fund, changes in several departments are reflected in the department revenue
narratives and the General Fund total revenues. These include the following actions:

      The County Manager’s FY 2012 Proposed Budget holds the base tax rate at $0.945 per $100
      of assessment value.

      Increase parking meters rates $0.25 per hour. Short term (four hours or less) parking rates
      are proposed to increase from $1.00 per hour to $1.25 per hour; long term (over four hours)
      parking rates are proposed to increase from $0.75 per hour to $1.00 per hour.

      In the Department of Environmental Services, decrease the household solid waste rate from
      $344.24 to $325.72 per year. The fee is charged per refuse unit and is set to recover the full
      cost of refuse collection, disposal, and recycling, as well as administrative costs.

      In the Department of Parks, Recreation and Cultural Resources, increase fees for preschool,
      summer camps, elementary afterschool programs, senior adult registration, rental of County
      facilities, farmers market vendor spaces, and community garden plots.

Stormwater Fund
      Maintain the sanitary district tax for stormwater at $0.013 per $100 of assessed value to
      manage and improve the County’s stormwater system.

Utilities Fund
      Increase the water/sewer rate $0.45 per thousand gallons from $11.74 to $12.19. This
      higher rate corresponds with an estimated increase of $31.50 per household annually,
      assuming 70,000 gallons of water consumption.

      Increase the 2nd Road North Service District tax rate $0.006 from $0.153 to $0.159 for each
      $100 of real estate assessment value. This tax is imposed to fund the repayment of the
      extension of a sanitary sewer line along 2nd Road North. This service district tax rate is in
      addition to the real estate tax rate.

Crystal City, Potomac Yard, Pentagon City Tax Increment Financing (TIF) Fund
      Fund the Crystal City, Potomac Yard, and Pentagon City TIF area using CY 2011 district
      assessments as the base year for valuation. Funding in FY 2012 is proposed to be 33 percent
      of the incremental tax payment generated by the projected assessment tax base increase for
      properties in the defined Crystal City, Potomac Yard and Pentagon City area; projected at
      $445,449.

Transportation Capital Fund (formerly the Transportation Investment Fund)
      Maintain the tax rate for Transportation Capital Fund at $0.125 for each $100 of real estate
      assessment value to fund major transportation infrastructure projects. This tax rate is in
      addition to the real estate tax rate and is assessed to commercially zoned properties in
      Arlington.
                                                                                        REVENUES




Ballston Garage Funds
     Proposed increases in parking rates are projected to grow revenues by 44 percent or $1.7
      million.

Special Assessment District Funds
     The Crystal City Business Improvement Service District tax rate reflects a flat rate for
      CY 2011 at $0.043 for each $100 of real estate assessment value to fund additional services
      in the downtown Crystal City area. This service district tax rate is in additional to the real
      estate tax rate.
     The Rosslyn Business Improvement Service District tax rate reflects a flat rate for CY 2011
      at $0.080 for each $100 of real estate assessment value. This tax is imposed to fund
      additional services in the downtown Rosslyn area. This service district tax rate is in addition
      to the real estate tax rate.
     The County Manager’s FY 2012 Proposed Budget reflects a tax rate of $0.045 for each $100
      of real estate assessment value for the recently created Ballston Business Improvement
      Service District. This tax is imposed to fund additional services in the Ballston area. This
      service district tax rate is in addition to the real estate tax rate and is assessed to
      commercially zoned properties in the District.
                                                                                         REVENUES




GENERAL FUND REVENUE SUMMARY
The FY 2012 proposed General Fund budget is financed by a variety of revenue sources, which
include local taxes, service charges, fees, and state and federal revenue. Proposed for FY 2012:
     General Fund revenues are projected to total $985.2 million, an increase of $29.3 million
      (three percent) over the adopted FY 2011 budget. Net of fund balance, General Fund
      revenues are projected to total $980,984,436, an increase of $37.9 million.
     Local tax revenues are projected to total $820.3 million, an increase of $38.7 million (five
      percent) over the FY 2011 adopted budget.
            Local taxes represent 83.3 percent of total General Fund revenue.
            Real estate assessments are up 6.3 percent over last year.
     License, Permits, and Fee revenue are projected to total $9.5 million, an increase of $95,000
      (one percent).
     Fines and parking tickets are projected to generate $8.9 million, a $2.1 million decrease,
      primarily due to the lower parking ticket revenue.
     Parking meter revenue is expected to increase by $2.0 million from a proposed increase in
      hourly rates and the addition of 120 multi-space meters. Parking meters rates are proposed
      to increase $0.25 per hour: from $1.00 per hour to $1.25 per hour for short term parking
      areas (four hours and under) and from $0.75 to $1.00 for long term parking areas (more
      than four hours).
     Interest income is projected at $4.5 million — a $2.0 million reduction — due to historically
      low interest rates.
     Service charge revenue is projected to increase by $1.9 million, due to increased ART bus
      service and ridership, fee increases for DPRCR camps, preschool and facilities rental;
      increased reimbursement from the City of Falls Church for judicial and public safety services,
      and Wireless E-911 surcharges.
     State revenue is projected to total $62.6 million, a one percent decrease ($647,000),
      reflecting reductions for law enforcement funding, social services, health reimbursements.
     Federal Government revenue is projected to total $18.4 million, an increase of less than one
      percent.
     Previous year fund balance carryover totals $4.250 million, funded by a combination of
      additional revenue and/or expense savings. Carryover funds consist of $3.0 million to fund
      the continued impact of the one market pay adjustment for employees approved in January
      2010, and $1.25 million for miscellaneous one-time projects approved by the Board in the
      closeout of FY 2010.


The pie chart on the next page illustrates the major sources of General Fund revenues.
                                                                                 REVENUES




                                   General Fund Revenues




                                          Misc. Revenue, 3%

                                        Service
                                        Charges,
                                          5%



                    Personal Property, 10%
Meals Tax, 3%



             Sales Tax, 4%

             Federal, 2%

             Commonwealth, 6%                                 Real Estate, 55%




Transient Tax, 2%
                       BPOL, 6%




          Other Local Taxes, 4%
                    Licenses/Fees, 1%
                                                                                                       REVENUES




    The pie chart below illustrates the local taxes that the County collects. As demonstrated by the
    chart, real estate and personal property taxes are the largest tax categories. Together, they
    account for 78 percent of local tax revenue. A description of the local taxes and a discussion of the
    FY 2012 projections follows.


                                                FY 2012 Local Taxes




                                                                  Real Estate: Commercial,
                                                                             20%
                          Real Estate: Residential,
                                    25%



                                                                        Real Estate: Apartments,
                       Real Estate:                                                11%
                    Condominium, 10%


                                                                                  Meals Tax,
                                                                                     4%

                                         Personal                                                  Utility Tax, 1%
                                         Property:
Personal Property: Bus.                                                                  Transient Occupancy
                                        Vehicles, 8%
     Tangible, 4%                                                                               Tax, 3%
                                                       BPOL, 7%
                                                                                   Local Sales Tax, 4%

                                                                   Other, 2%    Communication Tax, 1%
                                                                                                       REVENUES




Real Estate Tax
Real estate taxes are the largest source of County revenues, generating $541.4 million or 55
percent of all revenues for the FY 2012 proposed budget and 66 percent of all local tax revenues.
The FY 2012 revenue projections reflect a base CY 2011 real estate tax rate of $0.945 for each
$100 of assessed property value, excluding the $0.013 stormwater tax.

Arlington County prorates real estate taxes for the value increase on new construction, a policy
adopted in FY 1986. Previously, a property owner paid real estate taxes based on the January 1
value of a structure. No additional tax was assessed if the building was completed during the
course of the year. With proration, property owners pay a prorated share of the real estate tax
increase during the calendar year, based on when the building is substantially completed.

CY 2011 assessments represent a recovered and growing economy in Arlington. The value of real
property in the County excluding Public Service Corporations (PSCs) increased approximately 6.3
percent from CY 2010 to CY 2011. New construction added less than one percent to the tax base,
while assessments of existing properties increased 5.6 percent overall.

Assessment increases for commercial properties were particularly dramatic, at 12.0 percent. This
rebound from similar declines in CY 2011 reflect the significant improvement of credit markets for
commercial real estate and continued low vacancy rates in Arlington.

Residential assessments also increased, albeit much more modestly. Including new construction
and apartment-to-condominium conversions, the residential real estate tax base increased 3.3
percent in CY 2011. The assessed value of the average single-family residence increased by 1.4
percent, from $503,200 to $510,200. At the adopted real estate tax rate of $0.958, which includes
the 1.3 cent stormwater tax, the average single-family residential tax bill will increase by about
$67, or 1.4 percent, in CY 2011.


             CHANGE IN ASSESSED VALUE OF REAL ESTATE IN ARLINGTON COUNTY
                         Calendar Year 2010 to Calendar Year 2011
                                    (In millions, numbers may not add due to rounding)


                                                        Single-Family
                                                  Houses         Condominium      Apartment    Commercial   Total
Percentage of CY 2010 Tax Base                            38%              15%            16%         30%      100%
CY 2010 Tax Base                                      $21,629           $8,766          $8,583    $15,008    $53,986
Assessed Value Change                                   $328               $96           $764      $1,847    $3,035
CY 2011 Tax Base (Excluding New Growth &
Reclassifications)                                    $21,957          $8,862            $9,347   $16,855    $57,021
Percent Change                                          1.5%            1.1%              8.9%     12.3%       5.6%
New Construction & Reclassifications                    $115              $16             $106      $141       $378
Percent Change                                          0.5%            0.2%              1.2%      0.9%       0.7%
CY 2011 With New Construction &
Reclassifications                                     $22,072          $8,878            $9,453   $16,996    $57,399
Percent Change CY 2010 to CY 2011                       2.0%            1.3%             10.1%     13.2%       6.3%




The CY 2011 assessment increases and a flat real estate tax rate will result in FY 2011 real estate
tax revenues exceeding adopted levels by approximately $16 million. This additional FY 2011
revenue will be formally identified at FY 2011 midyear and third quarter review.
                                                                                                               REVENUES




                                Real Estate Tax Revenues & Assessment Base
              $600                                                                                               $60 



              $500                                                                                               $50 




                                                                                                                      Billions (assessments)
              $400                                                                                               $40 
     Millions (taxes)




              $300                                                                                               $30 



              $200                                                                                               $20 



              $100                                                                                               $10 



                        $0                                                                                       $‐
                             FY 2007   FY 2008      FY 2009          FY 2010       FY 2011          FY 2012
                                                                                   Adopted         Proposed
                                                 Tax Revenues           Assessments



The following table shows the projected revenue generated by a base real estate tax rate of $0.945
per $100 of assessed value (excluding the $0.013 for stormwater) in FY 2012. The FY 2012
proposed budget for real estate tax revenues accounts for $4.8 million in anticipated tax refunds
and $1.4 million in penalty and interest revenue. The $544.8 in real estate tax is net of $4.6 million
in tax relief for qualified elderly and disabled taxpayers and of $455,449 set aside for the Crystal
City Tax Increment Financing Fund.


                                                                   FY 2010           FY 2011         FY 2012 % Change
                                                                    Actuals          Adopted       Proposed '11 to '12
Real Estate Taxes                                              504,337,687       508,293,509     544,790,512       7%
Additions, Delinquent Penalty & Interest                         2,642,752         1,415,000       1,415,000         -
Tax Refunds                                                     (5,526,492)       (4,635,000)     (4,774,050)      3%
Total                                                         $501,453,947      $505,073,509    $541,431,462       7%
                                            FY 2011 REVISED - REAL ESTATE TAX REVENUES

                                                      Percent      Assessed          Tax        Tax          Percent    Total for       Total for
            Description                               Change         Value          Rate*       Levy        Collected   Tax Year       Fiscal Year

REAL ESTATE
County Property, CY 2009                                         $57,781,547,100
Net Change in Assessments                               -6.57%    (3,796,032,100)
County Property as of April 2010                                 $53,985,515,000    $0.945   $510,163,117       99.6%   $508,122,464


PSC Property in Tax Year 2009                                      $175,611,610
PSC Estimated Net Change in Assessments                -13.19%      (23,156,707)
PSC Property in Tax Year 2010                                      $152,454,903     $0.945     $1,440,699      100.0%     $1,440,699

            Total Taxable Base, Fall 2010                        $54,137,969,903                                        $509,563,163

Taxes Due October 5, 2010                                                                                                              $254,781,582
Less Tax Relief for Elderly and Disabled                                                                                                 (2,250,000)
           REVENUE FOR FISCAL YEAR 2011 - FALL                                                                                         $252,531,582


County Property as of April 2010                                 $53,985,515,000
Net Change in Assessments                                6.32%     3,413,551,000
County Property as of January 1, 2011                            $57,399,066,000    $0.945   $542,421,174       99.6%   $540,251,489

PSC Property in Tax Year 2010, prior to Fall 2011 adjustment       $152,454,903     $0.945     $1,440,699      100.0%     $1,440,699

            Total Taxable Base, Spring 2011                      $57,551,520,903                                        $541,692,188


Taxes Due June 15, 2011                                                                                                                $270,846,094
Less Tax Relief for Elderly and Disabled                                                                                                 (2,250,000)
           ESTIMATED REVENUE FOR FISCAL YEAR 2011 - SPRING                                                                             $268,596,094

TOTAL ESTIMATED ASSESSMENT TAX REVENUE FOR FISCAL YEAR 2011                                                                      $521,127,675
* Tax rate excludes $0.013 stormwater tax, $0.125 commercial transportation tax, and tax rates for other special assessment districts
                                            FY 2012 PROPOSED - REAL ESTATE TAX REVENUES

                                                      Percent     Assessed              Tax        Tax          Percent    Total for       Total for
            Description                               Change        Value              Rate*       Levy        Collected   Tax Year       Fiscal Year

REAL ESTATE
County Property as of CY 2010 Land Book                           53,985,515,000
Net Change in Assessments                                6.32%     3,413,551,000
County Property as of January 1, 2011                            $57,399,066,000       $0.945   $542,421,174      99.60%   $540,251,489


PSC Property in Tax Year 2010                                      $152,454,903
PSC Estimated Net Change in Assessments                  0.00%                     -
PSC Property in Tax Year 2011                                      $152,454,903        $0.945     $1,440,699      100.0%     $1,440,699

            Total Taxable Base, Fall 2011                        $57,551,520,903                                           $541,692,188

Taxes Due October 5, 2011                                                                                                                 $270,846,094
Less Tax Relief for Elderly and Disabled                                                                                                    (2,250,000)
           ESTIMATED REVENUE FOR FISCAL YEAR 2011 - FALL                                                                                  $268,596,094


County Property as of January 1, 2011                            $57,399,066,000
Net Change in Assessments                                 3.0%     1,721,971,980
County Property as of January 1, 2012                            $59,121,037,980       $0.945   $558,693,809      99.60%   $556,459,034

PSC Property in Tax Year 2010, prior to Fall 2011 adjustment       $152,454,903        $0.945     $1,440,699      100.0%     $1,440,699

            Total Taxable Base, Spring 2012                      $59,273,492,883                                           $557,899,733

Taxes Due June 15, 2012                                                                                                                   $278,949,867
Less Tax Relief for Elderly and Disabled                                                                                                    (2,300,000)
Less Tax Increment for Crystal City TIF                                                                                                       (455,449)
            ESTIMATED REVENUE FOR FISCAL YEAR 2011 - SPRING                                                                               $276,194,418

TOTAL ESTIMATED ASSESSMENT TAX REVENUE FOR FISCAL YEAR 2012                                                                       $544,790,512
* Tax rate excludes $0.013 stormwater tax, $0.125 commercial transportation tax, and tax rates for other special assessment districts
                                                                                        REVENUES




PERSONAL PROPERTY TAX
This tax is levied on the tangible property of individuals and businesses. For individuals, personal
property tax is primarily assessed on automobiles. For businesses, examples of tangible property
include machines, furniture, computer equipment, fixtures, and tools. Personal property taxes are
projected to generate 9.6 percent of the General Fund revenues for FY 2012.

It is anticipated that the County’s personal property tax revenue will increase 0.5 percent in
FY 2012, from $94.0 million to $94.5 million. This minimal increase reflects a projected increase in
motor vehicle tax revenue that is offset by a decline in business tangible tax revenue.

A two percent increase in the anticipated CY 2011 motor vehicle assessments, resulting from an
increase in the number of cars in the County and a modest increase in vehicle valuations. This
results in a two percent increase in FY 2012 motor vehicle personal property tax revenue over
FY 2011 adopted amounts. The County bases its vehicle assessments on the National Automobile
Dealer’s Association’s (NADA) assessment figures from January. However, the precise value of the
assessment base is not known until July when the Commissioner of Revenue completes its primary
assessment of vehicles on the tax rolls.

Meanwhile, business tangible tax assessments are expected to decrease about two percent in
FY 2012, reflecting the impact of business relocations related to the Base Realignment and Closure
(BRAC) Commission implementation deadline of September 15, 2011.

No change was made to the existing five percent personal property tax rate for FY 2012. The
personal property tax rate was last increased in CY 2006 from $4.40 to $5.00 per $100 of assessed
valuation in order to fund public safety compensation enhancements.
                                                                                          REVENUES




Personal Property and Business Tangible Assessments

The assessed value of personal property in the County (excluding Public Service Corporations)
totals approximately $1.8 billion for CY 2010, an increase of four percent over CY 2009, reflecting
four percent growth in vehicle assessments and business tangible assessments. However, FY 2012
personal property tax revenue is projected to increase less than one percent over the FY 2011
adopted levels. Increases in projected vehicle assessments are expected to be mostly offset by a
decrease in business tangible assessments as the Base Realignment and Closure Commission’s
deadline is reached in September 2011.




                             Personal Property Tax Revenue
                                      Business Tangible       Vehicles

                 $120.0

                                    $99.84
                          $95.85                     $93.05          $94.04      $94.55
                 $100.0


                  $80.0
    $ Millions




                  $60.0


                  $40.0


                  $20.0


                    $-
                          FY 2008   FY 2009         FY 2010          FY 2011      FY 2012
                                                                     Adopted     Proposed



Vehicle Assessment
Vehicles in Arlington County are assessed using the average loan value from the NADA Used Car
Guide, whereas other neighboring jurisdictions (except for Loudoun County) use the average trade-
in value. Because the average loan value is 10 percent less than the average trade-in value,
Arlington’s effective personal property tax rate is 4.5 percent. This effective tax rate is among the
lowest in the Northern Virginia region. If vehicles are in the County for only part of the year, the
tax is prorated for the time the vehicle is located in Arlington.
                                                                                                     REVENUES




The estimated average assessed value (average loan value) for vehicles billed by the County in
CY 2011 is estimated to be approximately $7,409, up from $7,264 last year. It is also projected
that the number of vehicles in the County will increase very modestly — one percent or less. The
table on the following page shows the ten-year history for average assessed value, tax rate, and
average tax payment per vehicle.


                       PERSONAL PROPERTY TAX PAID FOR AVERAGE CAR VALUE*

                                            Average
                       Calendar Year     Assessed Value        Tax Rate        Tax Payment
                                   2002           $6,405             $4.40             $282
                                   2003           $6,702             $4.40             $295
                                   2004           $6,685             $4.40             $294
                                   2005           $7,154             $4.40             $315
                                   2006           $7,652             $5.00             $383
                                   2007           $7,635             $5.00             $382
                                   2008           $7,905             $5.00             $395
                                   2009           $7,218             $5.00             $361
                                   2010           $7,264             $5.00             $363
                        2011 (Projected)          $7,409             $5.00             $370

        *Does not reflect state rebates of the Personal Property Tax Relief Act (prior to CY 2006)
         or the State’s fixed block grant distribution (CY 2006 - CY 2010).



                                                         FY 2010        FY 2011        FY 2012 % Change
                                                           Actual       Adopted      Proposed '11 to '12
Personal Property Taxes                               93,132,761     94,916,426     95,428,183       1%
Penalty & Interest                                     1,792,053      2,370,000      2,370,000         -
Tax Refunds - Personal Property                       (1,877,960)    (3,250,000)    (3,250,000)        -
Total                                                $93,046,854    $94,036,426    $94,548,183       1%


In June 2004, the State General Assembly adopted its budget (SB 5005), which fundamentally
changed the Personal Property Tax Relief Act (PPTRA) enacted in 1998. Beginning in CY 2006,
Arlington is no longer reimbursed for 70 percent of vehicle taxes for automobiles assessed below
$20,000. Rather, the State reimburses Arlington County a fixed amount ($31.3 million) annually as
a fixed block grant for vehicle tax reductions.

The State requires localities to distribute the fixed block grant to qualifying vehicle value below
$20,000. The State allows localities wide discretion in determining how the money should be
spread among the qualifying vehicle value range. For CY 2011, the County will provide 100 percent
tax relief to all qualified assessed vehicle value below $3,000. For assessed vehicle value between
$3,000 and $20,000, it is projected that the taxpayer will pay 64 percent of the tax liability, with
the State block grant funds contributing the remaining 36 percent. This is a one percent increase in
the taxpayer’s projected share from CY 2010 due to anticipated increases in vehicle values and the
number of vehicles in the County. However, the exact amount of the CY 2011 subsidy on the
portion of conventional fuel value between $3,000 - $20,000 will not be known until July 2011,
when the Commissioner of Revenue releases vehicle assessment data.
                                                                                          REVENUES




Additionally, owners of cars that the Virginia Department of Motor Vehicles has designated as
―clean special fuel‖ vehicles—a designation that includes most hybrid vehicles—will receive 70
percent tax relief on the portion of vehicle value between $3,000 and $20,000, down from 80
percent in CY 2010 and 90 percent in CY 2009. It is estimated that the average clean fuel vehicle
in the County will have an assessed value of roughly $14,000 in CY 2010. Thus, under the adopted
tax relief formula, the owner of an average clean fuel vehicle would have a tax bill of $165. This
CY 2011 bill is roughly $187 less than what the owner of a comparably-priced conventional fuel
vehicle would pay.

Finally for FY 2012, the County Manager is proposing to provide owners of vehicles equipped to
transport disabled person be provided with additional tax relief. The County Manager’s proposed
budget provides that the owners of these vehicles will receive 50 percent tax relief on the portion
of vehicle value between $3,000 and $20,000. It is estimated that there are approximately
between 15 and 50 of this type of vehicle owned by individuals and registered in Arlington County.
Because additional tax relief is being applied through PPTRA, it does not apply to commercially
owned vehicles that have been modified to transport the disabled.

With the relatively few vehicles anticipated to qualify for this enhanced tax relief through PPTRA,
the impact to the average Arlington tax payer is negligible. If a qualifying, altered vehicle is valued
at $14,000, then the vehicle owner is proposed to see a reduction of $77 in their portion of the
personal property tax bill compared to a similarly assessed conventional fuel vehicle.

The tables on the following page illustrate the projected amount of tax that vehicle owners of
conventional fuel vehicles, clean fuel vehicles, and vehicles modified to transport the disabled
would be responsible for and the portion of the total tax paid by state grant monies in FY 2012,
based on preliminary estimates.
                                                                                     REVENUES




  FY 2012 State Block Grant Funding Distribution-Based on Current Projections
Conventional Fuel Vehicles-First $3,000 paid by State at 100 percent. Tax on the value between
$3,001 and $20,000 paid by State at 36 percent.
                                            PORTION      PORTION     % OF TAX BILL
                    VEHICLE       TOTAL     PAID BY      PAID BY        PAID BY
                  ASSESSMENT       TAX       STATE      TAXPAYER      TAXPAYER
                      $1,000         $50          $50           $0              0%
                      $2,000       $100          $100           $0              0%
                      $3,000       $150          $150           $0              0%
                      $4,000       $200          $168          $32             16%
                      $5,000       $250          $186          $64             26%
                      $6,000       $300          $204          $96             32%
                      $7,000       $350          $222         $128             37%
                      $8,000       $400          $240         $160             40%
                      $9,000       $450          $258         $192             43%
                     $10,000       $500          $276         $224             45%
                     $11,000       $550          $294         $256             47%
                     $12,000       $600          $312         $288             48%
                     $13,000       $650          $330         $320             49%
                     $14,000       $700          $348         $352             50%
                     $15,000       $750          $366         $384             51%
                     $16,000       $800          $384         $416             52%
                     $17,000       $850          $402         $448             53%
                     $18,000       $900          $420         $480             53%
                     $19,000       $950          $438         $512             54%
                     $20,000      $1,000         $456         $544             54%
                     $21,000      $1,050         $456         $594             57%

Clean Fuel Vehicles - First $3,000 paid by State at 100 percent. Tax on the value between
$3,001 and $20,000 paid by State at 70 percent.

                                            PORTION      PORTION     % OF TAX BILL
                     VEHICLE      TOTAL     PAID BY      PAID BY        PAID BY
                   ASSESSMENT      TAX       STATE      TAXPAYER      TAXPAYER
                      $1,000          $50        $50          $0                0%
                      $2,000        $100        $100          $0                0%
                      $3,000        $150        $150          $0                0%
                      $4,000        $200        $185         $15                8%
                      $5,000        $250        $220         $30               12%
                      $6,000        $300        $255         $45               15%
                      $7,000        $350        $290         $60               17%
                      $8,000        $400        $325         $75               19%
                      $9,000        $450        $360         $90               20%
                     $10,000        $500        $395        $105               21%
                     $11,000        $550        $430        $120               22%
                     $12,000        $600        $465        $135               23%
                     $13,000        $650        $500        $150               23%
                     $14,000        $700        $535        $165               24%
                     $15,000        $750        $570        $180               24%
                     $16,000        $800        $605        $195               24%
                     $17,000        $850        $640        $210               25%
                     $18,000        $900        $675        $225               25%
                     $19,000        $950        $710        $240               25%
                     $20,000       $1,000       $745        $255               26%
                     $21,000       $1,050       $745        $270               29%
                                                                                   REVENUES




Vehicles Altered to Transport the Disabled - First $3,000 paid by State at 100 percent. Tax on
the value between $3,001 and $20,000 paid by State at 50 percent.


                                           PORTION     PORTION   % OF TAX BILL
                     VEHICLE      TOTAL    PAID BY     PAID BY      PAID BY
                   ASSESSMENT      TAX      STATE     TAXPAYER    TAXPAYER
                      $1,000         $50        $50         $0              0%
                      $2,000       $100        $100         $0              0%
                      $3,000       $150        $150         $0              0%
                      $4,000       $200        $175        $25             13%
                      $5,000       $250        $200        $50             20%
                      $6,000       $300        $225        $75             25%
                      $7,000       $350        $250       $100             29%
                      $8,000       $400        $275       $125             31%
                      $9,000       $450        $300       $150             33%
                     $10,000       $500        $325       $175             35%
                     $11,000       $550        $350       $200             36%
                     $12,000       $600        $375       $225             38%
                     $13,000       $650        $400       $250             38%
                     $14,000       $700        $425       $275             39%
                     $15,000       $750        $450       $300             40%
                     $16,000       $800        $475       $325             41%
                     $17,000       $850        $500       $350             41%
                     $18,000       $900        $525       $375             42%
                     $19,000       $950        $550       $400             42%
                     $20,000      $1,000       $575       $425             43%
                     $21,000      $1,050       $575       $475             45%
                                                                                                   REVENUES




BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE (BPOL) TAX
(State Code Section §58.1-3700, et al / County Code Section §11-57 thru §11-84)

These taxes are levied on entities doing business in the County and are in the form of fixed fees or
a percentage of gross receipts. For the first year of business, a firm is required to obtain a business
license within 75 days of operation. The business license tax is based on the previous year's gross
receipts (except in the case of new businesses, which must estimate their receipts until they have
been in business a full calendar year). All licenses that are paid based on estimates are subject to
adjustment when the actual receipts are known. Effective in 2001, the due date for filing and
renewal of business licenses changed from January 31 to March 1. A comparison of selected BPOL
rates for Arlington and neighboring jurisdictions can be found at the end of this section. For FY
2012, BPOL revenues are projected to remain flat. This projection of flat growth anticipates
business relocations related to the Defense Base Realignment and Closure Commission.




                    Business, Professional and Occupational License Tax

                 $65.0

                                                     $58.6              $59.6              $59.6
                 $60.0
                          $57.3      $57.3

                 $55.0
    $ Millions




                 $50.0


                 $45.0


                 $40.0


                 $35.0
                         FY 2008    FY 2009        FY 2010            FY 2011             FY 2012
                                                                      Adopted            Proposed




                                                        FY 2010        FY 2011        FY 2012    % Change
                                                          Actual       Adopted      Proposed      '11 to '12
BPOL Taxes                                           59,122,409     62,974,339     62,974,339              -
Penalty & Interest                                      549,558        520,000        520,000              -
Tax Refunds - BPOL                                   (1,060,728)    (3,900,000)    (3,900,000)             -
Total                                               $58,611,239    $59,594,339    $59,594,339              -
                                                                                              REVENUES




LOCAL SALES TAX
(State Code Section §58.1-605 & 606 / County Code Section §27-6)

In Arlington, the total non-food sales tax is currently five percent, of which one percent is a local
option tax that is returned to localities by the Commonwealth and supports General Fund
expenditures. The sales tax rate on food is currently 2.5 percent, of which one percent is remitted
to localities. Food items are defined under the Food Stamp Act of 1977 (7 U.S.C. § 2012) to be
food for home consumption by humans. This classification includes most grocery food items and
cold prepared foods. Excluded from the definition of food are alcoholic beverages, tobacco and
prepared hot foods sold for immediate consumption. FY 2012 sales tax revenue is projected to
increase modestly over the FY 2011 adopted budget, reflecting an improved local economy.


                                                        FY 2010      FY 2011       FY 2012 % Change
                                                        Actuals      Adopted      Proposed '11 to '12

Sales Tax                                           $35,954,703   $36,350,000   $36,850,000       1%



TRANSIENT OCCUPANCY TAX (TOT)
(State Code Section §58.1-3819, 3822 & 3833.3B / County Code Section §40, et al)

A 5.25 percent local tax is levied by Arlington on the amount paid for hotel and motel rooms. Of
this amount, 0.25 percent is dedicated to the promotion of tourism. In the 2011 legislative session
the General Assembly will consider the renewal of the additional 0.25 percent tax dedicated to
Arlington tourism promotion, as current authorization expires on January 1, 2012.

The FY 2012 TOT projections reflect increasing occupancy rates and room rates, as well as the
increased hotel room capacity as a result of two new hotels being completed in CY 2011. FY 2012
revenues are projected to increase three percent over the FY 2011 adopted budget. The 0.25
percent dedicated tax to the promotion of tourism is estimated to generate $1.1 million in revenue
in FY 2012 and is reported separately in the Travel and Tourism Promotion Fund section.

                                                        FY 2010      FY 2011       FY 2012 % Change
                                                        Actuals      Adopted      Proposed '11 to '12

Transient Occupancy Tax (General Fund share only)   $20,809,559   $21,500,000   $22,145,000       3%



MEALS TAX
(State Code Section §58.1-3833 & 3840 / County Code Section §65, et al)

The restaurant meals tax was enacted effective June 1, 1991. The tax of four percent is charged on
most prepared foods offered for sale. The tax is in addition to the five percent sales tax. Meals
taxes have been common in most Virginia cities and a number of Virginia counties for many years.
Airline catering services are assessed at a rate of two percent. For FY 2012, meals tax is expected
to increase three percent over FY 2011 adopted budget levels.
                                                                                             REVENUES




                                                      FY 2010       FY 2011       FY 2012 % Change
                                                      Actuals       Adopted      Proposed '11 to '12

Meals Tax                                         $29,048,450    $29,400,000   $30,282,000       3%



OTHER LOCAL TAXES
The chart below lists other sources of local taxes.
                                                      FY 2010        FY 2011       FY 2012 % Change
                                                       Actuals       Adopted     Proposed '11 to '12
Car Rental                                          5,180,239      5,000,000     5,000,000         -
Bank Stock                                          2,847,874      1,435,000     1,600,000      11%
Recordation                                         5,048,400      5,500,000     5,200,000      -5%
Cigarette                                           2,916,153      2,700,000     2,800,000       4%
Wills & Adminstration                                  67,519         80,000        80,000         -
Short-Term Rental                                      55,994         65,000        60,000      -8%
Utility                                            12,490,239     12,100,000    12,100,000         -
Consumption                                           803,507        800,000       800,000         -
Communication                                       7,677,471      8,000,000     8,200,000       2%
Total                                             $37,087,396    $35,680,000   $35,840,000         -


Car Rental Tax
(State Code Section §58.1-2402)

The local car rental tax is collected by the State and remitted to localities where the rental
transaction occurred. Arlington local car rental tax is 4.0 percent, which is in addition to the State’s
6.0 percent. In 2005, the State General Assembly increased the State tax portion from 4.0 percent
to 6.0 percent. The revenue increase from the additional two percent tax increase was dedicated to
the Virginia Public Building Authority for the Statewide Agencies Radio System. For FY 2012, no
change is projected.


Bank Stock Tax
(State Code Section §58.1-1208 - 1211 / County Code Section §28, et al)

The bank stock tax is a franchise tax on the net capital gains of banks and trust companies. The
tax is assessed at a rate of $0.80 per $100 of capital.


Recordation Tax
(State Code Section §58.1-3800 / County Code Section §27-1)


The local recordation tax is assessed at the rate of $0.0833 per $100 of value for all transactions
including the recording of deeds, deeds of trust, mortgages, leases, contracts, and agreements
admitted to record by the Circuit Court Clerk's Office. In Virginia, localities can charge up to one-
third of the State rate. Recordation tax revenues fluctuate due to the volume of mortgage
refinancing as a result of lower or higher interest rates.
                                                                                         REVENUES




For the State’s FY 2004 – FY 2006 biennium revenue budget signed by the Governor June 3, 2004,
the recordation tax was increased $0.10 to $0.25 per $100 effective September 1, 2004. With the
State’s legislation change, Arlington’s locally imposed recordation tax increased $0.033 to $0.0833
per $100 of transaction value.


Cigarette Tax
(State Code Section §58.1-3831 / County Code Section §39, et al)

The local cigarette tax on every pack of 20 cigarettes sold in Arlington County is $0.30. For the
State’s FY 2004 – FY 2006 biennium revenue budget signed by the Governor June 3, 2004, the
state cigarette tax was increased from $0.025 to $0.20 per pack beginning September 1, 2004 and
to $0.30 per pack beginning July 1, 2005.

With the state’s legislative change, Arlington had the local authority to increase the local cigarette
tax to the new state levels. In July 2004, the Arlington County Board adopted an ordinance
increasing the local cigarette tax commensurate with the state. Arlington’s tax on a package of
cigarettes prior to September 2004 was $0.05. Beginning September 1, 2004 the local tax rate was
increased to $0.20 per pack and on July 1, 2005 (FY 2006) to $0.30 per package of 20 cigarettes.
The FY 2012 adopted budget is $2.8 million, a four percent increase over the adopted FY 2011
budget, reflecting an uptick in tax receipts.


Wills and Administration Tax
(State Code Section §58.1-3805 / County Code Section §27-19)

This tax, which is collected by the Circuit Court Clerk’s Office, is imposed on the probate of every
will or grant of administration. The tax rate is $0.033 per $100 of estate value.


Short-term Rental Tax
(State Code Section §58.1-3510 / County Code Section §64, et al)

A person is engaged in the short-term rental business if not less than 80 percent of the gross
rental receipts of such business in any year arises from transactions involving rental periods
between 31 and 92 consecutive days, including all extensions and renewals to the same person or
a person affiliated with the lessor. The rate of the tax is one percent on the gross receipts of such
business.

Commercial and Residential Utility Tax
(State Code Section §58.1-3814     / County Code Section §63, et al)

Arlington charges a utility tax on commercial users of electricity and natural gas. This tax is based
on kilowatt hours (kWh) for electricity and hundred cubic feet (CCF) for natural gas delivered
monthly to commercial consumers. The state froze utility tax rates in 2002 to allow supply
companies to convert locality taxation from a percentage of cost to a tax rate per unit of utility
consumed. This cap was lifted in January 2004, allowing the County future flexibility on this local
tax revenue.

For the FY 2006 adopted budget, the commercial utility tax rate for gas and electricity was
increased 30 percent. The new rate for commercial and industrial consumers of natural gas was
                                                                                        REVENUES




increased from $0.05017/CCF to $0.06522/CCF and the new rate for commercial consumers of
electricity was increased from $0.004989/kWh to $0.00649/kWh. For FY 2012, the commercial
utility tax is projected to generate $10,500,000, maintaining the same level adopted in the FY 2011
budget.

A residential utility tax was imposed on consumers of electricity and natural gas in FY 2008. The
County Board dedicated the revenue for environmental initiatives as part of the Arlington Initiative
to Reduce Emissions (Fresh AIRE) campaign. The tax on residential consumers is capped at $3.00
per month for each utility. In addition, the first 400 kWh of electricity and the first 20 CCF of
natural gas are excluded from taxation. The tax rate for residential consumers was set at
$0.00341/kWh for electricity and $0.03/CCF for natural gas. The revenue projected from the
residential utility tax in FY 2012 is $1,600,000.


Consumption Tax
(State Code Section §58.1-2900 & 2904 / County Code Section §63, et al)

The deregulation of electric and gas utilities, enacted during the 1999 and 2000 General Assembly,
eliminated the Business, Professional, and Occupational License (BPOL) tax on electric and natural
gas companies and created a new tax charged to consumers based on usage. This consumption tax
is collected by the utilities and remitted back to localities.


Communications Tax
(State Code Section §58.1-651)

Effective January 1, 2007, the State adopted a communications sales tax that is imposed on
customers of communication services at the rate of 5 percent of the sales price of the service. This
tax was adopted as part of the 2006 House Bill 568 (Acts of Assembly 2006, Chapter 780) and
replaces many of the prior State and local communications taxes and fees with a centrally-
administered communications sales and use tax. For FY 2012, communications tax revenue is
projected to increase two percent over adopted FY 2011 levels.
                                                                                           REVENUES




LICENSES, PERMITS, AND FEES
Revenues in this category are levied to offset the cost of licensing certain trades, inspecting various
types of construction, and providing related services.

                                                          FY 2010       FY 2011       FY 2012   % Change
                                                           Actuals      Adopted     Proposed     '11 to '12
Motor Vehicle License Fees                              3,665,341     4,600,000     4,750,000           3%
Highway Permits                                           899,207     1,182,060     1,107,060          -6%
Site Plan Fees                                            412,259     1,240,000     1,040,000         -16%
Right-of-Way Fees                                       1,028,485     1,000,000     1,000,000             -
Other                                                   1,357,655     1,409,795     1,629,816          16%
Total                                                  $7,362,947    $9,431,855    $9,526,876           1%


Motor Vehicle License Fees
The annual motor vehicle license fee increased $8 to $33 per vehicle increased in FY 2011.
Projected revenues for FY 2012 total $4.75 million.


Highway Permits
Highway permits are charged to contractors and utilities for right-of-way on County streets when
necessary for construction projects, underground utilities repairs, and other purposes. For FY 2012,
a modest decline in demand is anticipated and revenues are projected at $1.1 million.


Site Plan Fees
A decrease in site plan fees is anticipated in FY 2012. However, projected revenues are anticipated
to recover as development activity revives from the low experienced in FY 2010.


Right-of-Way Fees
Revenues from right-of-way fees are based on the current rate imposed by the State at
$0.83/line/month. This fee covers the use of highway and street right-of-way by certificated
providers of telecommunication services and is charged to the ultimate end user. For FY 2012,
revenues from this source are anticipated to remain flat.

Other
Other license and permit revenue comes from rezoning permits and other miscellaneous use
permits and fees. For FY 2012, ―other‖ revenues are forecast to increase sixteen percent. This is
primarily due to the addition of three new fire inspectors generating additional fee revenue.
                                                                                             REVENUES




FINES, INTEREST, RENTS
These revenues include fines, interest, building rent, lease agreements, paid parking, rental and
sale of surplus.

                                                          FY 2010        FY 2011       FY 2012   % Change
                                                           Actuals       Adopted     Proposed     '11 to '12
Fines/Tickets                                           7,851,093     11,031,000     8,918,860         -19%
Interest                                                5,697,884      6,500,000     4,500,000         -31%
Courthouse Plaza Rent                                   2,548,342      2,200,000     2,200,000             -
Paid parking                                            1,132,897      1,180,667     1,175,000             -
Other Revenue                                             509,319        508,474       502,630          -1%
Total                                                 $17,739,535    $21,420,141   $17,296,490         -19%


Fines/Tickets
This category is comprised of traffic moving violations, parking tickets, arrest fees, court reporter's
costs, and miscellaneous court costs. For FY 2012, this category is projected to decrease 19
percent primarily due to increased compliance and new technology investments in multi-space
parking meters, which have resulted in fewer parking tickets being issued.

Interest
Interest is earned on County General Fund and bond fund balances, which are invested on a short-
term basis until needed to pay for County expenditures. Interest earned varies due to changing
balances and interest rates. Based on the current historically-low interest rate environment, this
revenue is expected to fall 31 percent over FY 2011 adopted levels.

Courthouse Plaza
The County receives payments from Vornado Realty (formerly Charles E. Smith) for the land under
2100, 2110 and 2150 Clarendon Boulevard. The County shares in the net profit on the building’s
operations. For FY 2012, this revenue source is expected to remain at the FY 2011 adopted level.

Paid Parking
Parking revenue is generated by the monthly charge paid to park in the various government
buildings.

Other
Rentals, sales of surplus, and lease agreements are included in this revenue category. The one
percent decline projected in FY 2012 is a reflection of anticipated changes in lease agreements.
                                                                                             REVENUES




CHARGES FOR SERVICES
This category encompasses revenues received for a variety of County services. Service charges are
structured so that the users of a particular service are the ones to pay for a majority of its costs, as
opposed to using general tax dollars to fund services that benefit a small segment of the
population. The chart below highlights the major sources of revenues.

                                                         FY 2010        FY 2011       FY 2012 % Change
                                                          Actuals       Adopted     Proposed '11 to '12
Refuse/Recycling Fee                                  10,660,420     11,152,425    10,569,614      -5%
Parking Meters                                         5,944,350      5,845,500     7,888,730      35%
Court Costs                                            1,335,929      1,385,710     1,366,000      -1%
Falls Church Reimbursement                             2,553,674      2,617,563     3,383,044      29%
Recreation Fees                                        5,939,616      7,382,963     7,824,025       6%
Ambulance Service Fees                                 3,051,618      2,915,000     2,950,000       1%
ART Bus Fares                                          1,782,674      2,302,184     2,547,950      11%
Mental Health Clinic Charges                           1,905,568      1,807,942     1,835,522       2%
Other                                                  9,476,746      9,121,240    10,038,937      10%
Total                                                $42,650,595    $44,530,527   $48,403,822       9%

      For FY 2012, the combined residential customer rate for refuse collection, disposal and
       recycling will decrease $18.52 to $325.72 from $344.24 per year. The current demand and
       market price for recycled products is projected to offset the cost of refuse collection program
       to a greater degree in FY 2012. This will enable the County to lower the rate charged to
       households. The County’s policy for the refuse rate is recovery of 100 percent of disposal
       and collection costs. For FY 2012, the rate will also fully recover all costs associated with leaf
       collection.
      The County Manager proposes to increase meter rates $0.25 per hour and install more multi-
       space parking meters. These combined actions are projected to result in an increase of $2.0
       million in parking meter revenue. Short term (30 minutes to four hours) parking rates are
       proposed to increase from $1.00 to $1.25 per hour. Long term parking (over four hours) is
       proposed to increase from $0.75 to $1.00 per hour.
      The change in revenue for court costs reflects reductions in State Compensation Board
       funding for the Circuit Court.
      The Falls Church reimbursement represents a charge for services provided by the County
       that includes fire, emergency medical services, sheriff, court and judicial services. More
       information on the Falls Church reimbursement can be found on the following page.
      Recreation fees include charges for summer and holiday camp programs, senior adult
       programs, competitive swimming, recreation classes, membership in County fitness centers,
       Artisphere tickets, use of the athletic fields, and many other services. The six percent
       increase primarily reflects new fee revenue generated by the opening of Long Bridge Park, as
       well as proposed fee increases for preschool, summer camps, elementary afterschool
       programs, senior adult registration, rental of County facilities, farmers’ market vendor
       spaces, and community garden plots.
      Ambulance service fees are increasing based upon previous and current usage.
      The eleven percent increase in ART bus fares reflects the current trend in ridership.
      Mental health clinic revenue is increasing based upon past year and current year actual
       receipts.
      Major revenue sources in the ―Other‖ category are: public heath fees ($0.9 million,
       increasing in FY 2012 because of a state mandated fee increase for restaurant application
                                                                                            REVENUES




        fee); the wireless E911 payments for the Office of Emergency Management ($1.0 million,
        increasing in FY 2012 based upon FY 2010 revenue levels); reimbursement from the Utilities
        Fund and the CPHD Development Fund for administrative functions of County staff agencies
        ($3.1 million); library fines and fees ($0.6 million); engineering service charges ($0.9
        million).

Falls Church Reimbursement
Arlington County provides a number of services to residents of the City of Falls Church (the City),
including fire, judicial and emergency communication services. Under the terms of the County’s
1989 Fire and Rescue Services Agreement with the City, Falls Church receives fire services from
Fire Station No. 6, which is staffed by Arlington County firefighters. Because this station’s response
area also includes parts of the County, Falls Church is billed for 50 percent of the station’s salaries
and benefits. In addition, the County provides hazmat services for the City, for which the City is
appropriately charged. In addition, under the terms of the County’s judicial services agreement
with the City, the City uses the County’s detention center, alcohol safety program, circuit court,
general district court, juvenile and domestic relations court and Argus House. The County generally
charges the City based on the City’s proportionate use of these service. The County’s
Commonwealth Attorney also prosecutes felony cases on behalf of the City. Finally, the County
answers all emergency 911 calls from the City. The County’s Emergency Communications Center
staff dispatches fire and ambulance crews for emergencies in the City. 911 calls necessitating
police-related services are routed back to the City’s police department. The table below provides
greater detail on revenue from Falls Church.

Under the terms of the County’s agreements with the City, the budgeted revenue from Falls Church
is based on the upcoming fiscal year’s budget with an adjustment—either upwards or downwards—
to account for the differences between the City’s share of the County’s budgeted and actual costs
from the most recently-ended fiscal year. This reconciliation process explains the substantial
swings for some departments’ budgeted revenue from one year to the next. Furthermore, Falls
Church’s increased utilization of the detention center in FY 2010 and FY 2012 is reflected in the
increased revenue projection for FY 2012.

                                                    FY 2010       FY 2011      FY 2012   % Change
                                                     Actuals      Adopted    Proposed     '11 to '12
Circuit Court                                        74,780        79,640      136,867          72%
General District Court                               11,090        16,464        8,416         -49%
Juvenile and Domestic Relations Court                31,804       123,749      161,874          31%
Commonwealth's Attorney                              42,286        34,813       37,240           7%
Sheriff                                             444,902       477,064    1,259,075        164%
Fire                                              1,927,116     1,868,205    1,761,944          -6%
Emergency Communications Center                      21,696        17,628       17,628             -
Total                                            $2,553,674    $2,617,563   $3,383,044          29%
                                                                                          REVENUES




REVENUE FROM THE COMMONWEALTH
Arlington receives funds from the Commonwealth of Virginia for a variety of State-mandated and
supported functions and services. The County also receives a portion of some revenues collected by
the State. The chart below highlights the total amount received from the Commonwealth of Virginia
and details the sources that comprise the total.


                                                    FY 2010        FY 2011       FY 2012 % Change
                                                     Actuals       Adopted     Proposed '11 to '12
Highway Aid                                      14,447,836     14,679,273    14,679,273         -
Law Enforcement                                   6,073,371      5,915,538     5,667,805      -4%
Health Reimbursement                              3,440,965      3,367,155     3,211,566      -5%
Social Services                                   5,236,771      6,142,603     5,681,291      -8%
Mental Health                                     6,581,066      7,145,484     7,142,858         -
Sheriff / Detention                               6,882,743      6,885,922     6,885,922         -
Prisoner Expense                                  1,146,268        375,000       374,000         -
Commuter Assistance                               4,665,270      3,020,460     3,020,460         -
Comprehensive Services Act                        3,042,175      2,844,880     2,845,074         -
Jail Construction                                 1,807,736      1,800,000     1,800,000         -
Other                                            10,835,517     11,066,449    11,287,401       2%
Total                                           $64,159,718    $63,242,764   $62,595,650      -1%

For FY 2011, the State reduced direct aid to Arlington by $7.9 million relative to FY 2007, the year
before systematic State reductions began. These cuts come on top of cumulative reductions of over
$10 million between FY 2008 and FY 2010. These reductions have significantly affected law
enforcement aid, compensation board reimbursements for Constitutional Offices, secondary road
aid and a host of social services programs. These reductions are still in place for the FY 2012
Proposed Budget. Furthermore, as part of the FY 2011-2012 biennial budget, the State further
reduced public assistance programs, law enforcement aid, and funds to some public health
programs.

The County receives highway aid as a result of Arlington's decision not to join the Commonwealth's
secondary road system in 1932. The County assumed maintenance responsibilities for the
secondary roads in Arlington and receives State highway aid for that function. These funds are
derived primarily from the Commonwealth's collection of new car sales and gasoline taxes, and
other vehicle-related fees and taxes, and over the past year have been significantly reduced due to
dwindling revenues. In FY 2011, the County took over the maintenance of Columbia Pike from the
State. In addition to highway aid, the County is reimbursed for its costs for maintaining traffic
signals on state roads. For FY 2012, highway aid is projected to remain at the FY 2011 funding
level.

Law enforcement aid is provided to the County to partially fund salaries of law enforcement officers
and to provide funds for their training in order to comply with the Code of Virginia Section 9.1-165.
Arlington receives a percentage of law enforcement aid (―HB599‖) funding each year based on
population, crime rates, and social service rates. Over the past 28 months, this funding source has
been cut on several occasions. As a result, FY 2012 HB 599 receipts are expected be roughly $2.0
million lower than in FY 2007.

The ―Other‖ state revenue category includes transit aid, traffic signal reimbursements, the County’s
share of the grantor’s tax, which is imposed on sellers of real property, and Compensation Board
funding for support of elected officials who perform State-mandated and local functions, such as
                                                                                                            REVENUES




the Commissioner of the Revenue, Treasurer, Sheriff, Commonwealth's Attorney, and the Clerk of
the Circuit Court. In order to address prior year deficits at the State level, compensation board
funding has been reduced dramatically; however, FY 2012 is expected to remain at FY 2011
funding levels.

                                     Cumulative State Revenue Reductions
                                                                                                             Four Year
                                           FY 2008 State   FY 2009 State   FY 2010 State   FY 2011 State
                                                                                                            Cumulative
                                              Reduction       Reduction       Reduction       Reduction
   County Department                                                                                              Total
   Electoral Board                               4,286            7,593          15,707          15,707         43,293
   Commissioner of Revenue                       3,001           20,821          91,481         129,229        244,532
   Treasurer                                     3,328           24,347         108,616         164,392        300,683
   Circuit Court                                 5,827           83,465         722,430         671,235      1,482,957
   Libraries                                     9,031           17,714          27,636          49,428        103,809
   Human Services                                2,500          743,081         990,366       1,046,013      2,781,960
   Juvenile and Domestic Relations Court        25,427           67,355         209,320         268,033        570,135
   Sheriff                                           -          321,170         972,463       1,458,136      2,751,769
   Commonwealth's Attorney                           -           42,397         149,107         107,980        299,484
   County Manager                                    -            7,179           7,086           8,503         22,768
   Environmental Services                            -                          186,490         248,653        435,143
   Non-department specific cuts                384,814        1,268,272       3,564,666       3,733,301      8,951,053
   Total                                      $438,214       $2,603,394      $7,045,368      $7,900,610    $17,987,586

The figures above include revenue that would have been directed to Arlington based on formulaic
increases for local aid allocations. However, state budget reductions eliminated these increases
and implemented further decreases from the FY 2007 base.
                                                                                                   REVENUES




REVENUE FROM THE FEDERAL GOVERNMENT
The federal government provides funding for employment assistance, housing programs, drug
enforcement, aid to the elderly, and other programs. The Workforce Investment Act (WIA)/Job
Training Partnership Act (JTPA) funding is based on unemployment data and poverty levels and are
based on the current year’s allocation by the state. U.S. Department of Housing and Urban
Development HOME grants provide funding to localities for a wide range of activities that build, buy
or rehabilitate affordable housing for rent or homeownership or provide direct rental assistance to
low-income people. Social services revenue represents the largest single category of federal
funds—accounting for approximately $9.6 million—and is passed through from the State budget to
Arlington County. Since some of the federal social service programs are 100 percent reimbursable,
revenue will change with changes in caseloads. Revenue to maintain U.S. Marshal prisoners is
generated through an agreement with the U.S. Marshal’s Office to house federal prisoners in the
Arlington County Detention Facility when bed space is available. The remaining federal revenue
includes payments for grant funding through the Older Americans Act, mental health
reimbursements, emergency management grants, and other miscellaneous grant and
reimbursement funding. The County is anticipating increases to many federal grants, accounting
for an overall increase of three percent in the ―Other‖ category over the FY 2011 adopted budget.




                             State and Federal Government Revenue
                                         ($ in millions)

                                                   State     Federal

             $80.0

             $70.0                 $66.6
                     $64.3                           $64.2             $63.2
                                                                                   $62.6
             $60.0

             $50.0
$ Millions




             $40.0

             $30.0
                         $23.0             $21.5           $22.6
                                                                           $18.3           $18.4
             $20.0

             $10.0

               $-
                     FY 2008        FY 2009           FY 2010          FY 2011      FY 2012
                                                                       Adopted     Proposed
                                                                                           REVENUES




                                                      FY 2010        FY 2011       FY 2012 % Change
                                                       Actuals       Adopted     Proposed '11 to '12
 WIA / JTPA                                         1,526,747      1,449,537     1,387,404      -4%
 HUD / HOME                                         1,889,907      1,396,992     1,332,894      -5%
 Social Serices                                    10,126,954      9,527,991     9,615,078       1%
 Substance Abuse                                      848,655        809,718       809,718         -
 US Marshal Prisoners                                 515,695        668,826       668,826         -
 Other                                              7,730,936      4,426,673     4,576,988       3%
 Total                                            $22,638,894    $18,279,737   $18,390,908       1%



MISCELLANEOUS REVENUE
These include revenue sources that do not fall under any other category and include one-time or
pass through funds. Included in these payments are revenue from the sale of land and buildings
and fees paid by Comcast Cable as part of the Public Education and Governance Grant. The other
category includes various revenue to the Department of Human Services for a lease agreement
with Cherrydale Nursing Center, Comprehensive Health Investment Project (CHIP) of Virginia,
Teens Against Tobacco, and other County departmental funding including Department of
Environmental Services reimbursements. The ―Other‖ category also includes revenue from the
Rosslyn BID to support the Rosslyn Cultural Center.

                                                     FY 2010        FY 2011       FY 2012 % Change
                                                      Actuals       Adopted     Proposed '11 to '12
Sale of Land and Buildings                            63,591         15,000        15,000         -
Cable TV Administration                              220,704        215,682       215,682         -
Affordable Housing Investment Fund                13,633,350              -             -         -
Other                                              4,385,880      1,399,679     1,481,523       6%
Total                                            $18,303,525     $1,630,361    $1,712,205       5%



TRANSFERS FROM OTHER FUNDS & PRIOR YEAR FUND BALANCE
Transfers to the General Fund include the Automotive Fund transfer to cover its share of insurance
costs, funding for the administration of the business improvement districts (Rosslyn, Crystal City,
and Ballston), and General Fund overhead costs related to the administration of the Stormwater
Fund. In FY 2012, there is a budgeted transfer of $2.4 million from the Industrial Development
Authority (IDA) to the County from the collection of user fees in the Ballston skating facility to pay
the debt on the taxable revenue bonds that the County issued in CY 2006. FY 2012 is decreasing
due to reduced transfers in from Trust & Agency accounts.

Funds unspent (under-expenditures or increased revenues) from previous fiscal years have been
used to support one-time expenses in subsequent year’s budgets. The FY 2012 proposed budget
includes $4.3 million in carryover funds, funded by a combination of additional revenue and/or
expense savings. Carryover funds consist of $3.0 million to fund the continued impact of the one
percent market pay adjustment for employees approved in January 2010, and $1.25 million for
miscellaneous one-time projects approved by the Board in the closeout of FY 2010.
                                                                                            REVENUES




                                                  FY 2010         FY 2011       FY 2012 % Change
                                                   Actuals        Adopted      Proposed '11 to '12
Transfers                                          837,827       2,956,879     2,749,501      -7%
Prior Year Adjusted Balance                     20,152,964      12,811,007     4,250,000     -67%
Total                                          $20,990,791     $15,767,886    $6,999,501     -56%


TOTAL GENERAL FUND REVENUES
Below is a summary of the revenue categories previously described, as well as total revenues for
the General Fund in Fiscal Years 2010, 2011 and 2012.

                                                    FY 2010        FY 2011        FY 2012    % Change
General Fund Revenues                                Actuals       Adopted      Proposed      '11 to '12
Real Estate Tax                                 501,453,947    505,073,509    541,431,462            7%
Personal Property Tax                            93,046,854     94,036,426     94,548,183            1%
BPOL Tax                                         58,611,239     59,594,339     59,594,339            0%
Local Sales Tax                                  35,954,703     36,350,000     36,850,000            1%
Recordation Tax                                   5,048,400      5,500,000      5,200,000           -5%
Transient Occupancy Tax                          20,809,559     21,500,000     22,145,000            3%
Cigarette Tax                                     2,916,153      2,700,000      2,800,000            4%
Meals Tax                                        29,048,450     29,400,000     29,900,000            2%
Utility Tax                                      12,490,239     12,100,000     12,100,000            0%
Communications Tax                                7,677,471      8,000,000      8,200,000            2%
Other Taxes                                       8,955,133      7,380,000      7,540,000            2%
Total Local Taxes                               776,012,148    781,634,274    820,308,984            5%

Licenses, Permits & Fees                          7,362,947       9,431,855     9,526,876           1%
Fines, Interest, Rents                           17,739,535      21,420,141    17,296,490         -19%
Charges for Services                             42,650,595      44,530,527    48,403,822           9%
Commonwealth                                     64,159,718      63,242,764    62,595,650          -1%
Federal Government                               22,638,894      18,279,737    18,390,908           1%
Miscellaneous Revenue                            18,303,525       1,630,361     1,712,205           5%
Transfer                                            837,827       2,956,879     2,749,501          -7%
Total Non-tax Revenue                            173,693,041    161,492,264   160,675,452            -1%

TOTAL (excluding prior year balance)             949,705,189    943,126,538   980,984,436            4%

Prior Year Adjusted Balance                      20,152,964      12,811,007     4,250,000         -67%
Total (including Prior Year Balance)             969,858,153    955,937,545   985,234,436            3%



TRAVEL AND TOURISM PROMOTION FUND (Fund 202)
The FY 2012 budget for the Travel and Tourism Promotion Fund (TTPF) projects flat revenue
increase in projected transient occupancy tax revenues over the FY 2011 adopted budget. Funds
are used to market and promote tourism in Arlington County. The General Fund transfer supports
personnel costs associated with the Arlington Convention and Visitors Service, which was
transferred from the General Fund in FY 1992. The state legislation that authorizes Arlington
County to assess this additional 0.25 percent transient occupancy tax expires on January 1, 2012.
Renewal of the legislation is being considered in the 2011 Virginia General Assembly. If the
                                                                                                  REVENUES




legislation is not renewed, the TTPF will be revised before the County Board adopts the FY 2012
budget.

                                                    FY 2010          FY 2011           FY 2012      % Change
                                                     Actuals         Adopted         Proposed        '11 to '12
Transient Occupancy Tax                            1,053,861        1,102,100         1,107,000               -
Miscellaneous                                              0            2,500                 0         -100%
Transfer In                                          247,000          247,000           247,000               -
Total                                            $1,300,861       $1,351,600        $1,354,000                -



BALLSTON SPECIAL ASSESSMENT DISTRICT FUND (Fund 203)
In December, 2010, the Arlington County Board established a service district in the Ballston area.
The purpose of the district is to provide supplemental services to those already provided by the
County government. Beginning in CY 2011, an additional real estate tax levy on commercially zone
properties will be approved to fund the additional services and programs within the district’s
boundaries. A non-profit organization, representing owners and tenants of properties in the district,
will be established to manage the additional services and related activities in the district.

For the FY 2012 budget, a tax rate of $0.045 for each $100 of real estate assessment value is
being proposed.

                                                    FY 2010          FY 2011            FY 2012 % Change
                                                    Actuals          Adopted           Proposed '11 to '12

Service District Revenue                                      -                 -    $1,257,100            -



ROSSLYN SPECIAL ASSESSMENT DISTRICT FUND (Fund 204)
In December, 2002, the Arlington County Board established a service district in the downtown
Rosslyn area. The purpose of the district is to provide supplemental services to those already
provided by the County government. Each year an additional real estate tax levy is approved to
fund the additional services and programs within the district’s boundaries. The Rosslyn Business
Improvement Corporation, an organization whose board of directors and committee membership
includes owners and tenants of properties in the district as well as County and neighborhood
representatives, submits a work program and budget for Arlington County Board consideration.

The FY 2012 Proposed Budget reflects a flat special district tax rate at $0.080 for each $100 of real
estate assessment value, which generates an additional $354,144 in revenue.

                                                    FY 2010          FY 2011          FY 2012 % Change
                                                    Actuals          Adopted         Proposed '11 to '12

Service District Revenue                         $3,093,216        $2,788,756       $3,142,900       13%



CRYSTAL CITY SPECIAL ASSESSMENT DISTRICT FUND (Fund 205)
In April 2006, the Arlington County Board established a service district in the downtown Crystal
City area. The purpose of the district is to provide supplemental services to those already provided
                                                                                           REVENUES




by the County government. Each year an additional real estate tax levy is approved to fund the
additional services and programs within the district’s boundaries. The Crystal City Business
Improvement Corporation, an organization whose board of directors and committee membership
includes owners and tenants of properties in the district as well as County representatives, submits
a work program and budget for Arlington County Board consideration.

The FY 2012 Proposed Budget reflects a flat special district tax rate at $0.043 for each $100 of real
estate assessment value, generating an additional $342,455 in revenue.

                                                    FY 2010       FY 2011       FY 2012 % Change
                                                    Actuals       Adopted      Proposed '11 to '12

Service District Revenue                         $2,221,267     $2,034,115    $2,376,570      17%



COMMUNITY DEVELOPMENT FUND (Fund 206)
The Community Development Fund is used to address low- and moderate-income housing needs
and other community projects. The Community Development Block Grant (CDBG) program was
established as a separate special revenue fund in FY 1987 to comply with requirements of the
federal Department of Housing and Urban Development (HUD). FY 2012 revenue is anticipated to
remain approximately at the FY 2011 funding level.
                                                   FY 2010   FY 2011     FY 2012 % Change
                                                   Actuals   Adopted    Proposed '11 to '12

Federal Aid - CDBG                               $2,079,927     $1,936,806    $1,939,153         -



SECTION 8 HOUSING ASSISTANCE FUND (Fund 208)
This program provides vouchers for housing to eligible Arlington County residents. The federal
funds are used for the administrative costs of the program, as well as for the rental subsidy
payments.

                                                    FY 2010        FY 2011       FY 2012 % Change
                                                     Actuals      Adopted      Proposed '11 to '12
Housing Assistance                               15,919,719     15,054,940    15,096,572         -
Administrative Fees                                       -      1,416,582     1,610,778      14%
HOPWA Grant                                          68,591        113,000       113,000         -
Shelter Plus Care                                   189,876        205,000       205,000         -
Miscellaneous                                        42,927              -       540,534         -
Total                                           $16,221,113    $16,789,522   $17,565,884       5%



GENERAL CAPITAL PROJECTS FUND (Fund 313)
The General Capital Projects Fund accounts for the capital projects for general government
functions, which are financed under the County's Pay-As-You-Go (PAYG) Capital Program. The
program areas include local parks and recreation, transportation, community conservation,
government facilities, technology, and regional contributions. In FY 2012, the County’s PAYG
budget is $7.0 million, which includes the $5.9 million in the base, plus on-going funding of $1.0
million for sidewalk and pedestrian safety projects generated from the increase in the motor
                                                                                                     REVENUES




vehicle license fee in FY 2011, and $130,000 for field maintenance from the $8 youth sports league
fee.

                                                          FY 2010          FY 2011          FY 2012 % Change
                                                           Actuals         Adopted        Proposed '11 to '12
Charges for Services                                      307,814                -                -         -
Miscellaneous Revenue                                  48,656,743                -                -         -
Cable TV                                                  834,040                -                -         -
State Grant - Misc.                                     3,409,374                -                -         -
Proceeds for Lease Purchase                             7,418,179                -                -         -
Transfer In                                            21,349,543       11,583,617        7,030,578     -39%
Total                                                 $81,975,693      $11,583,617       $7,030,578     -39%



STORMWATER FUND (Fund 321)
As part of the FY 2009 budget process, in CY 2008 the County Board adopted a sanitary district tax
of $0.01 per $100 of assessed value in order to fund stormwater management initiatives. For
CY 2010, this tax was increased to $0.013 per $100. Under the Sanitary District Act of 1929
(Chapter 161, Acts of Assembly, as amended), local governments in Virginia are authorized to
establish sanitary districts to fund a variety of infrastructure needs, including stormwater drainage.
The County established its own sanitary district in 1930 that encompassed the entire jurisdiction.
This $0.013 tax is included in the semi-annual real estate bills and, when combined with the base
real estate rate of $0.945, brings the total blended real estate rate to $0.958 per $100 of assessed
real property value. The anticipated $7.5 million in FY 2012 will help ensure the future
sustainability of the County’s aging stormwater infrastructure and compliance with federal and
State stormwater management requirements.

                                                          FY 2010           FY 2011            FY 2012 % Change
                                                          Actuals           Adopted           Proposed '11 to '12

Sanitary District Tax                                  $6,458,130         $7,001,748         $7,543,512         8%



TRANSPORTATION CAPITAL FUND (Fund 331)
In April 2007, the General Assembly passed HB 3202, which authorized northern Virginia localities
to impose a tax of up to $0.25 per $100 of assessed real property on properties used or zoned for
commercial or industrial purposes in order to fund transportation initiatives. As part of the FY 2009
budget deliberations, the County Board adopted a commercial real estate tax of $0.125 per $100,
with revenue to be deposited in the new Transportation Investment Fund. In 2010, the General
Assembly capped this tax rate at $0.125 per $100. For FY 2012, $21.1 million in revenue is
anticipated.

                                                     FY 2010           FY 2011            FY 2012 % Change
                                                     Actuals           Adopted           Proposed '11 to '12

Commercial Real Estate Tax                       $20,370,459        $18,389,544        $21,082,282        15%
                                                                                             REVENUES




CRYSTAL CITY, POTOMAC YARD, PENTAGON CITY TAX INCREMENT FINANCING FUND
(Fund 335)
In October 2010, the Arlington County Board established a tax increment financing area in support
of the Crystal City Sector Plan and infrastructure that will benefit Potomac Yard and Pentagon City.
Tax increment financing (TIF) is a mechanism used to support development and redevelopment by
capturing the projected increase in property tax revenues in the area and investing those funds in
improvements located in the designated area. Unlike a special district, it is not an additional or new
tax. Rather, it redirects and segregates the increase in property tax revenues that would normally
flow to the General Fund so that it can be used for a specified purpose. The amount of the tax
increment revenue is determined by setting a baseline assessed value of all property in the area on
January 1, 2011. In each subsequent year, the incremental increase in assessed values relative to
the base year is determined and a portion of this incremental tax revenue is segregated and
deposited to a separate fund.

The proposed CY 2011 real estate tax rate is $0.945 for each $100 of assessed value. The FY 2012
Proposed budget allocates 33 percent of the projected tax revenue generated from the incremental
assessment growth forecast for CY 2012 (June 2012 tax payment) in the Crystal City TIF area and
assumes a flat CY 2012 real estate tax rate.

                                                       FY 2010       FY 2011       FY 2012 % Change
                                                       Actuals       Adopted      Proposed '11 to '12

Real Estate Tax                                              -             -       455,449          -
Total                                                        -             -      $455,449          -



UTILITIES FUND (Fund 503)
For FY 2012, the Utilities Fund revenues are projected to total $89,392,538. The revenues for this
self-supporting enterprise fund are derived from water/sewer service charges, water service
connection fees, sewage treatment service charges, interest earnings, and other fees for service.

Water/sewer service charges are the largest source of revenue for the Utilities Fund and are
derived from quarterly utility bills paid by residents and monthly or quarterly bills paid by
commercial establishments. The water/sewer rate increases $0.45 from $11.74 to $12.19 per
thousand gallons for FY 2012. This increase is necessitated by increased debt service costs related
to capital improvements at the Water Pollution Control Plant.

Water service connection fees are paid by new users to connect to the water system. The fee
amount is based on the size of the pipe being connected into the water system. Sewage treatment
charges are revenues received for operations and maintenance cost reimbursements from
neighboring jurisdictions (Falls Church, Alexandria, and Fairfax County) and federal government
installations and other entities, including the Pentagon and Reagan National Airport, which use the
County sewage system, but receive drinking water from other sources.
                                                                                           REVENUES




                                                     FY 2010        FY 2011       FY 2012 % Change
                                                      Actuals       Adopted     Proposed '11 to '12
Interest                                             390,550        100,000       100,000         -
Hazardous Household Material Fee                      18,207         25,000        25,000         -
Utility Marking Fee                                  141,986        100,000       100,000         -
Water Sewer Service                               77,806,562     79,347,973    81,391,873       3%
Water Service Connection Fees                        881,815        700,000       750,000       7%
Sewage Treatment                                   5,831,744      6,021,153     6,379,302       6%
Flow Test Fees                                        12,000          6,000         6,000         -
Miscellaneous Revenue                                164,553        391,210       640,363      64%
Total                                            $85,247,417    $86,691,336   $89,392,538       3%



UTILITIES CAPITAL PROJECTS FUND (Fund 519)
The Utilities Capital Projects Fund accounts for capital projects for the sanitary sewer collection
system, water distribution system, and wastewater treatment plant. The projects are funded
through interest earnings from fund balance, infrastructure availability fees paid by developers for
capital costs necessary to upgrade the water distribution and sewage collection systems, and
transfers from the Utilities Operating Fund. Sewage treatment charges are revenues received from
neighboring jurisdictions (Falls Church, Alexandria, and Fairfax County) for reimbursement of a
portion of the upgrade costs at the Water Pollution Control Plant. In addition, significant portions of
the Master Plan 2001 Update—the large-scale capital project to upgrade and expand the Water
Pollution Control Plant to comply with State and federal environmental regulations—are being
funded through the Virginia Revolving Loan Program and a grant from the state Water Quality
Improvement Fund.

                                                     FY 2010        FY 2011       FY 2012 % Change
                                                      Actuals       Adopted     Proposed '11 to '12
Interest                                             127,515        140,000       100,000     -29%
Water / Sewer Hook-up                              2,390,390      3,050,000     3,000,000      -2%
Sewage Treatment Charges                          15,680,786        326,910       365,500      12%
Proceeds from VRA Loan                            47,453,562              -             -         -
WQIF Grant                                        15,997,975              -             -         -
Transfer In                                        9,692,814      9,558,014    11,653,116      22%
Total                                            $91,343,042    $13,074,924   $15,118,616      16%



BALLSTON GARAGE (Funds 540 & 548)
Revenues received from the Ballston Garage Fund are used to offset costs of operating the garage.
Interest accrues from earnings on the fund balance. Parking revenues are payments by the users
of the public parking facility, which are collected by the County’s contract operator. In FY 2007, the
eighth level of the parking garage was completed in part to support the Kettler Capitals Iceplex.
Revenue from the operation of the lower seven levels of the parking garage is posted to a separate
fund from revenue from the operation of eighth floor. However, for the purposes of the table on the
following page, the revenues from the two funds are combined. In FY 2012, parking rates in the
garage are proposed to increase which increases projected revenues for the funds by 44 percent or
$1.7 million.
                                                                                              REVENUES




                                                         FY 2010       FY 2011        FY 2012 % Change
                                                          Actuals      Adopted      Proposed '11 to '12
Interest                                                  17,273       155,000         35,000     -77%
Parking Revenue                                          228,367     3,795,952      5,656,636      49%
Total                                                   $245,640    $3,950,952     $5,691,636      44%


CPHD DEVELOPMENT FUND (570)
In September 2007, the County Board established the self-supporting CPHD Development Fund to
provide a dedicated funding source for all building, trade, zoning and other development-related
fee services. Beginning on July 1, 2008, revenue from a variety of fees that had previously gone to
the General Fund began posting to this new fund, including building, electrical, plumbing,
occupancy and elevator certificate permits. For FY 2012, a 3 percent increase in fund revenues is
projected, reflecting projected development activity.

                                                   FY 2010          FY 2011          FY 2012 % Change
                                                    Actuals         Adopted        Proposed '11 to '12
Building Permits                                 6,498,179        7,621,284        7,274,500      -5%
Electrical Permits                               1,695,024        1,587,177        1,745,900      10%
Plumbing Permits                                   973,065        1,319,422        1,451,300      10%
Mechanical Permits                                 685,057          732,000          805,200      10%
Occupancy Permits                                  662,564          550,000          660,000      20%
Elevator Certificate Fees                          851,570          418,000          459,800      10%
Plan Review - Walk Throughs                        620,057          500,000          700,000      40%
Other Revenue                                      251,014          150,300          141,300      -6%
Total                                          $12,236,530      $12,878,183      $13,238,000       3%



AUTOMOTIVE EQUIPMENT FUND (Fund 609)
The Automotive Equipment Division of the Department of Environmental Services operates as an
internal service fund and supports the County's automotive fleet. For FY 2011, a substantial
increase is shown in revenue for this fund. Previously, departmental charges for the auto fund
offset departments’ expenses. Beginning in FY 2011, this transfer will be displayed as a fund
revenue rather than an expense offset. This change in how the budget is displayed will not impact
the operation of the fund.

                                                   FY 2010          FY 2011          FY 2012 % Change
                                                    Actuals         Adopted        Proposed '11 to '12
Sales of Surplus Equipment                       1,270,589          250,000          250,000         -
Proceeds from Lease / Purchase                   2,258,274                -        1,162,053         -
Revenues from Other Agencies                               -     14,163,309       13,701,874      -3%
Miscellaneous Revenue                               53,039           61,000           60,000      -2%
Transfer In                                        260,086                -          171,374         -
Total                                           $3,841,988      $14,474,309      $15,345,301       6%
                                                                                          REVENUES




PRINTING FUND (Fund 611)
Revenues in this internal service fund are received from outside agencies and the Arlington County
Public Schools for printing and photocopying services, as well as a General Fund transfer for non-
billable services. For FY 2011, a substantial increase is shown in revenue for this fund. Previously,
departmental charges for the auto fund offset departments’ expenses. Beginning in FY 2011, this
transfer will be displayed as a fund revenue rather than an expense offset. This accounting change
will not impact the operation of the fund in any substantive way.

                                                    FY 2010        FY 2011      FY 2012 % Change
                                                    Actuals        Adopted    Proposed '11 to '12
Services to Outside Agencies                         24,766         22,000       22,000         -
Revenue from County Agencies                                -    1,243,200    1,305,200       5%
Transfer In                                         207,699       207,699      155,421      -25%
Total                                              $232,465     $1,472,899   $1,482,621       1%
                                                                                           REVENUES




RESIDENTIAL TAXATION AND FEE TRENDS


During each budget cycle, tax and fee rate changes are reviewed in light of the costs of providing
services to County residents. The following section is a brief analysis of the residential tax burden
in Arlington County and other area jurisdictions. Arlington's tax rates continue to be very
competitive with other Washington metropolitan area jurisdictions.

Real Estate Tax
At a CY 2011 proposed tax rate of $0.958 per $100 of assessed valuation, which includes the
$0.013 sanitary district tax for stormwater, the real estate tax bill for the average residential family
home will increase $67 in calendar year (CY) 2011, which represents a portion of FY 2011 and
FY 2012. The average assessment for a single-family home increased by 1.4 percent from
$503,200 in CY 2010 to $510,200.

                                  Average Single Family Home

                                      Average                          Tax
                                      Assessed               Tax     Payment
                    Calendar Year      Value     Tax Rate* Payment Increase
                               2002     $269,500     $0.993   $2,676     $380
                               2003     $316,000     $0.978   $3,090     $414
                               2004     $369,600     $0.958   $3,541     $451
                               2005     $458,200     $0.878   $4,023     $482
                               2006     $541,800     $0.818   $4,432     $409
                               2007     $537,500     $0.818   $4,397     ($35)
                               2008     $530,800     $0.848   $4,501     $104
                               2009     $520,100     $0.875   $4,551       $50
                               2010     $503,200     $0.958   $4,821     $270
                   Proposed 2011        $510,200     $0.958   $4,888       $67

*In CY 2008 and CY 2009, the tax rate includes the $0.01 sanitary district tax dedicated for
stormwater management. Beginning in CY 2010, this tax rate was increased to $0.013.


Personal Property Tax
For residents, vehicles are generally the item for which the personal property tax is paid. In
CY 2006, the personal property tax rate was increased from $4.40 per $100 of assessed valuation
to $5.00. The valuation method uses the average loan value, which is approximately ten percent
lower than the trade-in value, and results in an effective personal property tax rate of $4.50. The
following chart illustrates the average assessed value of motor vehicles in the County over the past
decade.
                                                                                             REVENUES




                     PERSONAL PROPERTY TAX PAID BY TYPICAL HOUSEHOLD*
                                (Assumes 2.0 Cars Per Household)

                                         Average Assessed
                     Calendar Year            Value          Tax Rate     Tax Payment
                                 2002               $6,405        $4.40           $564
                                 2003               $6,702        $4.40           $590
                                 2004               $6,685        $4.40           $613
                                 2005               $7,154        $4.40           $581
                                 2006               $7,652        $5.00           $765
                                 2007               $7,635        $5.00           $764
                                 2008               $7,905        $5.00           $791
                                 2009               $7,218        $5.00           $722
                                 2010               $7,264        $5.00           $726
                      2011 (Projected)              $7,409        $5.00           $741

       *Does not reflect state rebates of PPTRA (CY 2002 to CY 2005) or the State’s fixed block grant
       distribution (CY 2006 - CY 2011).




Refuse Collection and Disposal Fees                                 Fiscal Year    Refuse/Recycling Fee
                                                                              2003               $227.92
The annual residential charge for refuse and recycling is
                                                                              2004               $232.60
proposed to decrease to $325.72. This rate achieves the
                                                                              2005               $245.64
County’s objective of 100 percent recovery of household
refuse collection, disposal and recycling costs, leaf                         2006               $248.76
collection costs and overtime costs associated with brush                     2007               $260.36
and metal collection.                                                         2008               $295.80
                                                                              2009               $306.56
                                                                              2010               $325.68
                                                                              2011               $344.24
                                                                  2012 (Proposed)                $325.72


Water/Sewer Service Fees
As costs for water and sanitary sewer projects                          Water/Sewer      Average Annual
have risen, additional funding is required to            Fiscal Year    Service Rate*    Residential Cost
sustain the self-supporting Utilities Fund. The                    2003     $4.70            $329.00
water/sewer rate is proposed to increase by                        2004     $5.30            $371.00
$0.45 to $12.19 per thousand gallons in                            2005     $6.20            $434.00
FY 2012.
                                                                   2006     $7.13            $499.10
                                                                   2007     $8.00            $560.00
                                                                   2008     $9.20            $644.00
                                                                   2009    $10.54            $737.80
*Per Thousand Gallons; average usage equals                        2010    $11.20            $784.00
70,000 gallons per year.                                           2011    $11.74            $821.80
                                                        2012 (Proposed)    $12.19            $853.30
                                                                                                                              REVENUES




Major Residential Taxes and Fees
The following chart summarizes the major residential taxes and fees for Arlington County for the
average household. The chart uses the adopted tax and fee rates for CY 2008 through CY 2010,
compared to the proposed tax and fee rates for CY 2011. Due primarily to the real estate
assessment increase and the increase in the water/sewer rate, the average tax and fee burden on
County households is expected to increase one percent over CY 2010.



Summary of Major Residential Taxes and Fees
                                                                                                                  CY 2011 % Change
                                                                      CY 2008        CY 2009        CY 2010      Proposed '10 to '11

Real Estate Tax (includes sanitary district tax)                       $4,501         $4,551          $4,821         $4,888           1%
Personal Property*                                                        338            268             273            282           3%
Annual Decal Fee*                                                          48             50              66             66           0%
Refuse Fee**                                                              307            326             344            326          -5%
Water / Sewer Service**                                                   738            784             822            853           4%
Residential Utility Tax**                                                  72             72              72             72             -
Total                                                                  $6,004         $6,051         $6,397         $6,487            1%

* Assumes 2 cars per household, the approximate average number of vehicles owned per Arlington household. The personal property
tax figures also reflect the PPTRA subsidy for personal property tax relief. For CY 2011, it is projected that 36% of vehicle value
between $3,000 and $20,000 will be exempt from taxation.
** Reflects the next fiscal year. Water/sewer rate reflects 70 thousand gallons of water consumption. Residential utility tax assumptions
are based on the ceiling tax rates.
                                                                                                                                                             REVENUES




The following chart compares the major residential taxes and fees for the Northern Virginia
jurisdictions for the average household using Calendar Year 2010 rates and assessments.




                                                 Arlington              Fairfax         City of         City of                Falls           William            Loudoun
                                                   County               County          Fairfax      Alexandria              Church            County              County
Real Estate 1                                      $4,821               $5,560          $4,806          $4,921               $6,240            $6,615              $6,893
Personal Property 2                                      733                  702          605                696                690                542                616
                                         3
Residential Consumer Utility                              72                    96           54                 58               120                  72                 65

Subtotal                                            $5,626              $6,359          $5,465            $5,675             $7,050             $7,229             $7,573

Water/Sewer 4                                           $822               $553            $545               $902              $768               $716               $531
Solid-Waste/Recycling 5                                 344                 405             n/a               336                n/a               432                362
Decal Fee 2                                              66                  66              50                66                 50                 48                50

TOTAL                                               $6,858              $7,383          $6,060            $6,979             $7,868             $8,425             $8,516

Amount more (less) than Arlington                                          $525          ($798)             $121              $1,010             $1,567             $1,658
                                                                           7.7%         -11.6%               1.8%              14.7%             22.9%               24.2%


1
  Represents the annual real estate tax bill based on each locality's tax rate at an average single family home value of $503,200 for CY 2010. Arlington tax rates
include a $.013 stormwater tax; Fairfax County's includes a $.015 stormwater tax; Alexandria includes a $.005 stormwater tax. Prince William's inclu des add-ons for
gypsy moth suppression and fire and rescue.
2
    Estimate based upon 2.0 cars per household, and assumes the same average vehicle valu e (however, given that Arlington and Loudoun uses a lo wer assessment
    valuation, the actual average vehicle value for Fairfax County and Cit ie s of Alexandria and Falls Church may be higher). Taxes do not reflect the State's
    fixed block grant to localitie s and the adopted method of distributio n.
3
    Average household utility tax bills are based on the ceilin g tax rate.
4
    Rate for City of Falls Church represents the residents who live inside the City and pay Falls Church water and sewer rates. Residents livin g outsid e the City pay Falls
Church water and Fairfax sewer rates. Assumes average sin gle family residence uses 70,000 gallo ns of water per year and is based on
FY 2009 rates.
5
  Residents in Falls Church and Fairfax Cit y pay for the solid-waste/recycling fee as part of their real estate taxes. Loudoun & Prin ce William Countie s do not offer this
service. Instead, residents pay private haulers, such as BFI, directly. In addition, Prince William residents pay a solid waste fee for refuse disposal .The amounts
shown represent the average fees charged in Arlington, Alexandria and Fairfax County, plus for Prince William County, the $70 annual solid waste fee charged to
single -family homeowners.
                                COMPARISON OF NORTHERN VIRGINIA JURISDICTIONS' REAL ESTATE TAX BILL (1)
                                                                 FOR THE AVERAGE SINGLE-FAMILY HOME (2)


                                           TAX YEAR 2009                               TAX YEAR 2010                      CHANGE FROM 2009 TO 2010                      PERCENT CHANGE
                                                                                                                    Change in                Change in
                                                Average                                     Average         Change Average Change Change Average Change
                                  Tax          Assessed          Tax            Tax        Assessed   Tax    in Tax Assessed in Tax   in Tax Assessed in Tax
                                  Rate           Value         Payment          Rate         Value  Payment   Rate    Value   Payment Rate     Value Payment

Arlington3                        $0.875         $520,100         $4,551       $0.958       $503,200          $4,821        $0.083       ($16,900)            $270    9.5%       -3.2%     5.9%

Alexandria3                       $0.903         $476,490         $4,303       $0.978       $447,873          $4,380        $0.075       ($28,617)            $77     8.3%       -6.0%     1.8%

Fairfax County3                   $1.050         $457,898         $4,808       $1.105       $432,439          $4,778        $0.055       ($25,459)            ($29)   5.2%       -5.6%     -0.6%

Loudoun County                    $1.245         $398,335         $4,959       $1.300       $386,783          $5,028        $0.055       ($11,552)            $69     4.4%       -2.9%     1.4%

Prince William Co.4               $1.289         $239,733         $3,090       $1.315       $251,470          $3,306        $0.026        $11,737             $215    2.0%        4.9%     7.0%

City of Fairfax                   $0.880         $451,500         $3,973       $0.955       $426,668          $4,075        $0.075       ($24,832)            $101    8.5%       -5.5%     2.6%


1
    Real Estate tax bill is calculated at each jurisdiction's current real estate tax rate per $100 of the jurisdiction's average single-family home value.
2
    Home value is based on all residential property including single family detached, semi-detached dwellings, condominiums, cooperatives, and townhouse residences.
3
    Arlington's and Fairfax County's 2009 tax rate includes a $.01 stormwater tax. For 2010, rates are $.013 and $.015, respectively. Alexandria's rate includes a $.005 stormwater tax.
4
    Prince William's CY 2010 rate reflects a $0.0025 add-on for gypsy moth suppression and a $0.0761 add-on for fire and rescue.
           CALENDAR YEAR 2010 SELECTED BUSINESS, PROFESSIONAL, AND OCCUPATIONAL LICENSE TAX RATES*



                                                Arlington             City of             City of           Fairfax         Fairfax         Loudoun        Prince William
                                                 County             Alexandria         Falls Church          City           County           County            County
FINANCIAL, REAL ESTATE,
 AND PROFESSIONAL SERVICES
Professional Occupations                          0.36                0.58                0.52               0.40            0.31            0.33              0.33
Real Estate Occupations                           0.36                0.58                0.50               0.40            0.31            0.33              0.33
Renting                                           0.43      Com       0.35       Com      0.53        Com    0.23     Com    0.26            0.16              0.00
                                                  0.28      Res       0.50       Res      0.38        Res    0.50     Res

REPAIR, PERSONAL, AND
 BUSINESS SERVICES
Special Occupational                              0.36                0.35                0.36               0.27            0.31            0.33               N/A
Personal Services                                 0.35                0.35                0.36               0.27            0.19            0.23              0.21
Business Services                                 0.35                0.35                0.36               0.27            0.19            0.17              0.21
Repair Services                                   0.35                0.35                0.36               0.27            0.19            0.16              0.21
Amusements                                        0.25                0.36                0.36               0.27            0.26            0.21              0.21
Parking Lots                                      0.36                0.35                0.36               0.27            0.19            0.17              0.21

RETAIL SALES
Retail Merchants                                  0.20                0.20                0.19               0.20            0.17            0.17              0.17
Restaurants                                       0.20                0.20                0.19               0.20            0.17            0.17              0.17
Filling Stations                                  0.10                0.20                0.19               0.20            0.17            0.17              0.17

CONTRACTING AND CONSTRUCTING
Contractors                                       0.16                0.16                0.16               0.16            0.11            0.13              0.13
Builders/Developers                               0.16                0.16                0.16               0.16            0.05     ***    0.13              0.13

Wholesalers                                       0.08                0.05       **       0.08               0.05            0.04     **     0.05     **       0.05    **

*   Based on each $100 of gross receipts, unless otherwise noted.
** Based on each $100 of gross purchases.
*** Based on each $100 of gross expenditures.
                                   CALENDAR YEAR 2010 TAX RATES IN THE WASHINGTON METROPOLITAN AREA

                                              Arlington               City of             City of             City of           Fairfax          Loudoun           Pr. William
Tax                                              County           Alexandria       Falls Church              Fairfax            County             County              County
Local Real Estate Tax Rate                       $0.958              $0.978               $1.24              $0.955             $1.105             $1.300            $1.3146
Special Taxing Districts                 $0.043 - $0.153                   -                   -              0.055       $0.001-$0.22        $0.13-$0.30      $.0025 - $.201
Commercial Real Estate Rate                      $1.083              $0.978               $1.24              $1.010             $1.215             $1.300            $1.3146
Personal Property
   Vehicle Rate                                    $5.00               $4.75              $4.71               $4.13               $4.57              $4.20              $3.70
   Effective Vehicle Rate                          $4.50               $4.75              $4.71               $4.13               $4.57              $3.78              $3.70
   Business Rate                                   $5.00               $4.75              $4.71               $4.13               $4.57              $4.20              $3.70
Newly Registered Vehicle Tax (state)                3.0%                3.0%               3.0%                3.0%                3.0%               3.0%               3.0%
Local Vehicle Registration-Decal                    $33                 $33                $25                 $25                 $33                $25                $24
Car Rental Tax
   State                                            6.0%                6.0%               6.0%                6.0%                6.0%               6.0%               6.0%
   Local                                            4.0%                4.0%               4.0%                4.0%                4.0%               4.0%               1.0%
Gasoline Tax
   Per Gallon                                    $0.175               $0.175             $0.175              $0.175              $0.175             $0.175             $0.175
   Retail Sales                                    2.0%                 2.0%               2.0%                2.0%                2.0%               2.0%               2.0%
Sales Tax
   State (see note)                                 4.0%                4.0%               4.0%                4.0%                4.0%               4.0%               4.0%
   Local                                            1.0%                1.0%               1.0%                1.0%                1.0%               1.0%               1.0%
Meals Tax                                           4.0%                4.0%               4.0%                4.0%                   -                  -                  -
Transient Occupancy Tax                                      6.5% plus $1.00
                                                   5.25%       per night/room             5.00%               4.00%               4.00%              5.00%              5.00%
BPOL
    Business Services                              $0.35               $0.35              $0.36               $0.27               $0.19              $0.17              $0.21
    Professionals                                  $0.36               $0.58              $0.52               $0.40               $0.31              $0.33              $0.33
    Contractors                                    $0.16               $0.16              $0.16               $0.16               $0.11              $0.13              $0.13
    Retail                                         $0.20               $0.20              $0.19               $0.20               $0.17              $0.17              $0.17
    Repair Services                                $0.35               $0.35              $0.36               $0.27               $0.19              $0.16              $0.21
Recordation Tax
    State (see note)                              $0.25               $0.25              $0.25               $0.25               $0.25              $0.25              $0.25
    Local (see note)                            $0.0833             $0.0833            $0.0833             $0.0833             $0.0833            $0.0833            $0.0833
Grantor's Tax
    State                                          $0.50               $0.50              $0.50               $0.50               $0.50              $0.50              $0.50
    Local                                          $0.50               $0.50              $0.50               $0.50               $0.50              $0.50              $0.50
Bank Stock Tax
    State                                          $0.20               $0.20              $0.20               $0.20               $0.20              $0.20              $0.20
    Local                                          $0.80               $0.80              $0.80               $0.80               $0.80              $0.80              $0.80
Cigarette Tax, per 20 Cigarettes
    State (see note)                               $0.30               $0.30              $0.30               $0.30               $0.30              $0.30              $0.30
    Local                                          $0.30               $0.70              $0.70               $0.85               $0.30                  -                  -
Utility Tax on Commercial Users
    Electricity                               $1.15 plus           $0.97 plus         $0.92 plus          $1.72 plus          $1.15 plus     $.005393/kWh           $2.29 plus
                                          $0.00649/kWh        $0.004610/kWh      $0.004807/kWh       $0.010112/kWh        $0.00594/kWh         max=$72.00      $0.013487/kWh
                                                                                                        max=$75.00          max=$1,000                          max=$100/mo.
   Telephone - Land Line                                -    State Eliminated   State Eliminated    State Eliminated    State Eliminated   State Eliminated   State Eliminated
                                                               in CY 2007         in CY 2007          in CY 2007          in CY 2007         in CY 2007         in CY 2007
                  Cellular                              -    State Eliminated                  -    State Eliminated    State Eliminated   State Eliminated   State Eliminated
                                                               in CY 2007                             in CY 2007          in CY 2007         in CY 2007         in CY 2007
   Gas                                       $0.845 plus          $1.42 plus         $0.676 plus          $1.27 plus         $0.845 plus $0.676 per mo. +         $3.35 plus
                                          $0.06522/CCF       $0.050213/CCF        $0.04098/CCF        $0.05295/CCF        $0.04794/CCF      $0.0304/CCF          $0.085/CCF
                                                                                                        max=$75.00            max=$300       max=$72.00        max=$100/mo.

   Water                                                -     15% /1st $150                 8%       15% /1st $500                     -                  -                  -
Utility Tax on Residential Users
    Electricity                                  $0.0 plus       $1.12 plus       $0.70 plus       $1.05 plus       $0.56 plus   $.006804/kWh         $1.40 plus
                                          $0.00341/kWh       $0.12075/kWh $0.007575/kWh        $0.01136/kWh     $0.00605/kWh         max=$2.70    $0.01509/kWh
                                         max=$3.00 with          max=$2.40        max=$5.00        max=$2.25        max=$4.00                         max=$3.00
                                           first 400 kWh
                                                  exempt
   Telephone - Land Line                                 - State Eliminated State Eliminated State Eliminated State Eliminated State Eliminated State Eliminated
                                                             in CY 2007       in CY 2007       in CY 2007       in CY 2007       in CY 2007       in CY 2007
                  Cellular                              -    State Eliminated                  -    State Eliminated    State Eliminated   State Eliminated   State Eliminated
                                                               in CY 2007                             in CY 2007          in CY 2007         in CY 2007         in CY 2007
   Gas                                         $0.0 plus          $1.28 plus          $0.70 plus          $1.05 plus          $0.56 plus         $0.63 plus        $1.60 plus
                                             $0.03/CCF       $0.124444/CCF         $0.0039/CCF        $0.05709/CCF        $0.05259/CCF       $0.06485/CCF          $0.06/CCF
                                       max = $3.00 / first       max=$2.40           max=$5.00           max=$2.25           max=$4.00          max=$2.70          max=$3.00
                                        20 CCF exempt
   Water                                                -      15% /1st $15       10% /1st $50        15% /1st $15                     -                  -                  -
                                 CALENDAR YEAR 2010 TAX RATES IN THE WASHINGTON METROPOLITAN AREA


                                                Arlington             City of              City of            City of             Fairfax           Loudoun           Pr. William
Tax                                               County          Alexandria        Falls Church              Fairfax             County             County               County
Communications Sales Tax
   State                                             5.0%                5.0%                5.0%                5.0%                5.0%                5.0%                5.0%
   Local                                                -                   -                   -                   -                   -                   -                   -
E-911 Tax, Per Line, Per Month
   State                                               -                   -                   -                    -                  -                   -                   -
                                        State Eliminated    State Eliminated    State Eliminated     State Eliminated   State Eliminated    State Eliminated    State Eliminated
   Local                                  in CY 2007          in CY 2007          in CY 2007           in CY 2007         in CY 2007          in CY 2007          in CY 2007
Wireless E-911 Tax
   State                                           $0.75               $0.75               $0.75               $0.75               $0.75               $0.75               $0.75




                                                                                     NOTES
REAL ESTATE TAX RATE: Included in Arlington's base rate is the $0.013 County-wide sanitary district tax for stormwater management. In Arlington, there is one special
taxing district that add to the base rate for funding sanitary sewer lines. There are also two special taxing district in the Rosslyn and Crystal City business districts to fund
additional services and programs within the district's boundaries. In Alexandria, one cent ($0.01) of the real estate tax rate goes to fund the acquisition of open space,
$.005 is dedicated to stormwater and $.01 is dedicated to affordable housing. Fairfax County's real estate rate includes $.015 for stormwater management. In Fairfax,
Prince William and Loudoun counties, special taxing districts add to the base rate for funding items which may include: community centers, leaf collection, gypsy moth
control, fire and rescue, and roads. Two of Prince William County's special tax districts are County-wide (for gypsy moth & fire and rescue) which adds $0.0786 to the
base tax rate (fire and rescue does not apply to Town of Quantico). These add-ons are included in the base real estate rate in the table.
COMMERCIAL REAL ESTATE RATE: HB 3202, which was passed in 2007, allows Northern Virginia localities to impose an additional real estate tax on properties zoned
or used for commercial and industrial purposes in order to fund transportation initiatives. For CY 2008, Arlington County adopted a $0.125 commercial transportation tax,
bringing the total blended rate for commercial properties to $1.083. Fairfax County adopted a $0.11 commercial transportation tax, bringing its total blended rate for
commercial properties to $1.215. For FY 2011, Fairfax City adopted a $0.055 commercial transportation tax.

EFFECTIVE VEHICLE PERSONAL PROPERTY TAX RATE COMMERCIAL AND CONSUMER: Vehicles in Arlington County and Loudoun County are assessed using
the average loan value from the N.A.D.A. Used Car Guide. Other neighboring jurisdictions use the average trade-in value. This results in a lower assessment (about
10% less ) for vehicles or an effective rate in Arlington of approximately $4.50 and $3.78 in Loudoun County. All vehicles including those of businesses are included in
this category. In Alexandria the vehicle rate for the physically disabled is $3.55.

BUSINESS TANGIBLE PERSONAL PROPERTY: The City of Alexandria and Counties of Loudoun and Prince William charge rates of $4.50, $2.75 and $2.00
respectively for machinery and tools. In addition, Prince William County has other rates: the tax rate for Programmable Computer Equipment and Peripherals rate is
$1.25; Research and Development rate is $1.00.
LOCAL VEHICLE REGISTRATION: Effective for tax years beginning July 2010, Arlington County charges an annual decal fee of $33 for all applicable motor vehicles.
For tax years, 2000 - 2008, the motor vehicle license fee was $24. For 2009, this fee was $25. Fairfax County reintroduced this fee in 2010, after previously abolishing it in
2006.
CAR RENTAL: In July 1992 the locality portion of the Virginia car rental tax was increased from 2.5% to 4.0% of gross proceeds. Beginning July 2004 the state
increased its portion of the car rental tax to 6% with the additional 2% dedicated to the Virginia Public Building Authority for the Statewide Agencies Radio System
(STARS).
SALES TAX: On June 3, 2004 the Governor sign HB 5018 which is the revenue budget for the FY 2004 - FY 2006 biennium. As part of this bill, the sales tax was
increased 1/2 percent from 3.5% to 4.0% (State portion excluding local option 1%). One-half of this rate change will go to the Schools in the various jurisdictions. This
new state sales tax rate became effective September 1, 2004.

SALES TAX (Food): Effective July 1, 2006 the tax rate on food was reduced 0.5 percent to 2.0 percent. Effective July 1, 2007 the tax rate is reduced from 2.0 percent to
1.5 percent (State portion). Food items are defined under the Food Stamp Act of 1977 (7 U.S.C. § 2012) to be food for home consumption by humans. This includes
most grocery food items and cold prepared foods. Excluded from the definition of food are alcoholic beverages, tobacco and prepared hot foods sold for immediate
consumption. The food tax described above does not include the local option 1.0 percent.

MEALS TAX: The meals tax is paid in addition to sales tax. In 1991, Arlington instituted a 4% restaurant meals tax on most prepared foods offered for sale.
TRANSIENT OCCUPANCY TAX: This tax is paid in addition to sales tax. In 1991, Arlington County approved a 0.25% increase on the total room rate, dedicating
proceeds to the Travel and Tourism Promotion Fund. In the Spring of 2002, the General Assembly passed enabling legislation allowing Arlington to increase its transient
occupancy tax an additional 2% provided the funds are dedicated to the construction of a visitor and convention center. The County is required to have a site selected
prior to initiating the new tax. Alexandria charges $1.00/room/day. Loudoun County charges 5.0% of which 2.0% goes to the General Fund and 3.0% goes to the TOT
Fund.

BPOL TAX: For CY 1997 Virginia jurisdictions changed the BPOL thresholds to comply with state law so that businesses with gross receipts under $10,000 would not pay
BPOL tax, and businesses with gross receipts between $10,000 and $100,000 would pay a flat fee of $50 or less. Beginning CY 2001, the date for filing changes from
January 31 to March 1. Effective January 1, 2001, the BPOL on electric and natural gas is eliminated and replaced with a consumption tax.

RECORDATION TAX: The tax rate is per $100. In Virginia, localities can impose a tax of up to one third of the state rate. The state rate increased from $0.15 per $100 of
recorded value to $0.25 effective September 1, 2004. Arlington's current rate is $0.0833 (1/3 of the state rate).

GRANTOR'S TAX (§58.1-802): This is a tax on the grantor and is imposed at a rate of $1.00 per $1,000. In Virginia, both the state and the locality receive 50% of the tax.

BANK STOCK TAX: This is a franchise tax on the net capital gains of banks and trust companies. In Virginia, the rate is $1.00 per $100 of taxable value as of January 1.
In Northern Virginia, localities receive 80% of this collection and the State receives 20%.

CIGARETTE TAX: On June 3, 2004 the Governor signed HB 5018 which is the revenue budget for the FY 2004 - FY 2006 biennium. As part of this bill, the state
increased the state imposed cigarette tax from $0.025 to $0.20 effective September 1, 2004 and $0.30 effective July 1, 2005.
UTILITIES TAX: In FY 2008, Arlington imposed a residential utility tax rate on electricity and natural gas, the funds to be dedicated for environmental initiatives. The tax
rate on electricity is $0.00341 per kWh with the first 400 kWh excluded from taxation and the monthly tax bill not to exceed $3.00. The tax rate on natural gas is $0.03 per
CCF with the first 20 CCF excluded from taxation and the monthly tax bill not to exceed $3.00. Effective July 1, 2005 the commercial utility tax rates for electricity and
natural gas were increased from $.004989/kWh and $.05017/CCF respectively. Beginning in January 2007, the State eliminated local authority to impose a utility tax on
telephones instead imposing a 5% tax on the sale price of all services provided. This tax law change affected all other local jurisdictions except Arlington since the other
jurisdictions imposed a tax on telephones prior to CY 2007.
Effective January 1, 2007, the State adopted a communications sales tax that is imposed on customers of communication services at the rate of 5% of the sales price of
the service. This tax was adopted as part of the 2006 House Bill 568 (Acts of Assembly 2006, Chapter 780) and replaces many of the prior state and local
communications taxes and fees with a centrally administered communications sales and use tax. Local authority to impose a utility tax on telephones was repealed by the
State and replaced with a 5% communications tax. Arlington was not affected by this change since there was no tax in place at the time.
COMMUNICATIONS SALES TAX: Effective January 1, 2007, the State adopted a communications sales tax that is imposed on customers of communication services at
the rate of 5% of the sales price of the service. This tax was adopted as part of the 2006 House Bill 568 (Acts of Assembly 2006, Chapter 780) and replaces many of the
prior state and local communications taxes and fees with a centrally administered communications sales and use tax.
E-911 TAX: Effective January 1, 2007, the State adopted a communications sales tax that is imposed on customers of communication services at the rate of 5% of the
sales price of the service. This tax was adopted as part of the 2006 House Bill 568 (Acts of Assembly 2006, Chapter 780) and replaces many of the prior state and local
communications taxes and fees with a centrally administered communications sales and use tax. Local authority to impose an E-911 tax up to $3.00/line/month was
repealed by the State and replaced with a 5% communications tax.
SIX-YEAR REVENUE SUMMARY                      FY 2007         FY 2008         FY 2009        FY 2010        FY 2011      FY 2012
CODE     DESCRIPTION                          ACTUAL          ACTUAL         ACTUAL         ACTUAL        ADOPTED      PROPOSED

FUND: 001 GENERAL
REVENUE CATEG: LOCAL TAXES
 101 REAL ESTATE TAX                       428,935,696     462,922,042    491,337,141    504,337,687    508,293,509    544,790,512
 105 REAL ESTATE PENALTY                       754,533          756,992     1,079,806      2,497,718      1,400,000      1,400,000
 106 REAL ESTATE INTEREST                       11,175            9,528        14,587        145,034         15,000         15,000
     TAX REFUNDS - REAL ESTATE              (3,718,716)     (3,487,451)    (4,169,706)    (5,526,492)    (4,635,000)    (4,774,050)
     SUBTOTAL                              425,982,688    460,201,111     488,261,828    501,453,947    505,073,509    541,431,462
 121   PERSONAL PROP CURRENT TAXES          69,553,115      63,808,899     69,192,877     61,880,614     63,664,279     64,176,036
       STATE REIMBURSEMENT                  31,466,241      31,252,147      31,252,147     31,252,147     31,252,147     31,252,147
 123   PERSONAL PROPERTY PENALTY             1,274,381       1,271,423      1,323,436      1,447,629      2,220,000      2,220,000
 125   PERSONAL PROPERTY INTEREST              144,424         171,113        184,759        344,424        150,000        150,000
       TAX REFUNDS - PERSONAL PROP          (3,240,492)    (2,633,393)     (2,108,930)    (1,877,960)    (3,250,000)    (3,250,000)
       SUBTOTAL                             99,197,669     93,870,189      99,844,289     93,046,854     94,036,426     94,548,183
 131   BPOL TAXES CURRENT                   54,266,767     59,755,539      58,334,554     59,122,410     62,974,339     60,474,339
 133   BPOL TAXES PENALTY                      355,869        458,874         252,794         97,028        416,000        260,000
 134   BPOL TAXES INTEREST                     139,543        165,133         160,439        452,530        104,000        260,000
       TAX REFUNDS - BPOL                   (3,863,492)    (3,112,590)     (1,475,158)    (1,060,729)    (3,900,000)    (1,400,000)
       SUBTOTAL                             50,898,687     57,266,956      57,272,629     58,611,239     59,594,339     59,594,339
 140   CAR RENTAL GROSS RECEIPTS TAX         4,764,836       5,279,450      5,065,320      5,180,239      5,000,000      5,000,000
 141   LOCAL SALES TAX                      34,448,601      35,299,283     38,392,636     35,954,703     36,350,000     36,850,000
 143   BANK STOCK TAX                        1,670,817       1,477,629      1,935,374      2,847,874      1,435,000      1,600,000
 144   RECORDATION TAX                       9,086,824       6,941,848      4,402,916      5,048,400      5,500,000      5,200,000
 145   CIGARETTE TAX                         2,697,319       2,621,265      2,808,669      2,916,153      2,700,000      2,800,000
 146   TRANSIENT TAX                        19,951,433      21,065,573     21,183,496     20,809,559     21,500,000     22,145,000
 147   UTILITY TAX                          10,531,817      12,397,249     12,643,308     12,490,239     12,100,000     12,100,000
 148   SHORT TERM RENTAL                        77,341          76,643         65,492         55,994         65,000         60,000
 149   MEALS TAX                            28,776,029      28,470,325     28,872,881     29,048,450     29,400,000     29,900,000
 151   WILLS AND ADMINISTRATION TAX             73,655          74,414         64,614         67,519         80,000         80,000
 152   CONSUMPTION TAX                         792,568         799,560        804,994        803,507        800,000        800,000
 153   COMMUNICATION TAX                     2,391,969       8,544,499      8,084,023      7,677,471      8,000,000      8,200,000
       SUBTOTAL                            115,263,210    123,047,737     124,323,723    122,900,108    122,930,000    124,735,000

         TOTAL LOCAL TAXES                 691,342,254    734,385,993     769,702,468    776,012,148    781,634,274    820,308,984

REVENUE CATEG: LICENSES, PERMITS, & FEES
 210 CABLE TV FRANCHISE FEES                 1,958,379               -              -              -              -              -
 211 HOME IMPROVE. CONTRACTORS LIC.              1,595           1,691              -              -              -              -
 215 CONCEALED WEAPONS                           3,558           4,870          6,813          6,488          3,810          4,800
 219 USE PERMITS                                55,834          74,538        112,244        164,912         96,000        162,601
 220 RIGHT OF WAY FEES                         890,208         850,404        834,271      1,028,485      1,000,000      1,000,000
 221 HIGHWAY PERMITS                           645,331       1,127,589      1,431,667        899,207      1,182,060      1,107,060
 222 BUILDING PERMITS                        2,461,771       5,011,397              -              -              -              -
 223 ELECTRICAL PERMITS                        845,242       1,320,001              -              -              -              -
 224 PLUMBING PERMITS                          652,040       1,010,343              -              -              -              -
 225 MECHANICAL PERMITS                        544,121         515,313              -              -              -              -
 226 OCCUPANCY PERMITS                         457,909         659,251              -              -              -              -
 227 SMALL APPLIANCES                           21,435           4,600              -              -              -              -
 228 SIGN PERMITS                               23,381          26,866              -              -              -              -
SIX-YEAR REVENUE SUMMARY                           FY 2007      FY 2008       FY 2009      FY 2010       FY 2011      FY 2012
CODE     DESCRIPTION                               ACTUAL       ACTUAL       ACTUAL       ACTUAL       ADOPTED      PROPOSED
 231   MECHANICAL CERTIFICATE FEES                   13,479             -            -            -             -            -
 240   MOTOR VEHICLE LICENSE TAGS                 3,441,490     3,451,093    3,460,529    3,665,341     4,600,000    4,750,000
 241   LICENSE PLATE PENALTY FEES                         -        14,900      169,400      110,260        75,000       75,000
 242   ELEVATOR CERTIFICATE FEES                    200,266       496,106            -            -             -            -
 243   SITE PLAN FEES                               904,385     1,716,571    1,210,570      412,259     1,240,000    1,040,000
 244   TRANSFER FEES                                  6,174         5,088        4,441        5,022         5,000        5,000
 245   ZONING ADVERTISING                            52,955        43,280       35,539       25,039        36,000       47,000
 247   VARIANCES                                     49,016        55,727            -            -             -            -
 248   ZONING COMPLIANCE LETTERS                     28,326        32,621            -            -             -            -
 251   BUILDING PLANS/WALK-THROUGH                  237,701       403,972            -            -             -            -
 252   SUBDIVISION PLAT REVIEW                       32,018        14,442            -            -             -            -
 259   MIS LICENSES, PERMITS & FEES                 160,780       182,040      503,500    1,045,934     1,193,985    1,335,415
          TOTAL REV CATEG                        13,687,394   17,022,701     7,768,974    7,362,947     9,431,855    9,526,876

REVENUE CATEG: FINES
 301 FINES                                        1,684,274    1,328,486     1,346,552    1,529,880     1,999,600    1,627,000
 302 PARKING TICKETS                              6,630,895    6,718,956     7,374,171    6,226,503     8,906,000    7,200,000
 305 CIVIL PENALTIES                                 23,413        2,469           227       94,710       125,400       91,860
         TOTAL REV CATEG                          8,338,582    8,049,910     8,720,950    7,851,093    11,031,000    8,918,860

REVENUE CATEG: INTEREST, RENTS & SURPLUS SALES
 311 INTEREST ON GENERAL FUND                     8,118,075     7,956,942    5,777,496    5,731,311     5,000,000    4,000,000
 312 INTEREST ON BOND FUNDS                       8,571,630     6,909,924    2,668,229      (33,427)    1,500,000      500,000
 320 COURTHOUSE PLAZA                               995,459     1,072,584    1,748,375    2,548,342     2,200,000    2,200,000
 321 RENTALS & SALES OF SURPLUS                     137,620       120,808      270,180      161,497       149,230      154,630
 322 PAID PARKING                                 1,309,081     1,107,169    1,134,631    1,132,897     1,180,667    1,175,000
 335 DES LEASE AGREEMENTS                           468,691       388,179      358,114      347,822       359,244      348,000
 355 MISCELLANEOUS                                    9,063         2,527            -            -             -            -
        TOTAL REV CATEG                          19,609,619   17,558,133    11,957,024    9,888,442    10,389,141    8,377,630

REVENUE CATEG: CHARGES FOR SERVICES
 400 INMATE MEDICAL COSTS                             7,239       29,813        22,993       24,522         7,800        7,800
 401 COURT COSTS                                  2,291,208    2,049,419     1,622,405    1,335,929     1,385,710    1,366,000
 402 COMMONWEALTH'S ATTORNEY FEES                     5,116        4,844         4,241        4,366         5,000        5,000
 403 A S A P ENTRANCE FEES                          422,027      419,680       401,413      406,990       405,512      405,512
 404 IMPOUNDED VEHICLES STORAGE FEE                  45,395       51,177        53,998       44,060        50,000       50,000
 405 FALLS CHURCH REIMBURSEMENT                   2,122,033    2,173,005     2,456,172    2,553,674     2,617,563    3,383,044
 406 AMBULANCE SERVICE FEES                       2,518,992    2,314,224     3,093,262    3,051,618     2,915,000    2,950,000
 407 JAIL SERVICE CHARGES                             3,890        7,490         6,467       14,462         3,000        3,000
 408 DOG LICENSE FEES                                45,646       50,884        52,791       58,862        50,000       50,000
 409 SIDEWALK FRONTAGE ASSESSMENTS                   62,253       56,344        40,958       39,816        55,000       55,000
 410 PARKING METER CHARGES                        4,204,628    5,333,088     5,526,810    5,944,350     5,845,500    7,888,730
 411 ENGINEERING SERVICES CHARGES                   658,873    1,189,472       825,070      575,504       920,376      920,376
 412 REFUSE\RECYCLING FEES                        8,437,681    9,613,933     9,992,822   10,660,420    11,152,425   10,569,614
 413 MULCH FEES                                      78,866      139,486        86,110      112,534       120,570      120,570
 414 RECYCLED MATERIALS SALES                       361,465      497,284       284,185      300,603       195,151      322,515
 415 MENTAL HEALTH CLINIC CHARGES                 1,733,212    1,769,367     1,869,488    1,905,568     1,807,942    1,835,522
 416 DRUG & ALCOHOL PROG. PAYMENTS                   51,286       29,009        34,313       29,858        56,813       57,813
 417 MADISON CENTER CHARGES                         195,730      214,032       165,425      201,848       217,480      217,280
 420 RECREATION INSTRUCTION SRVCS.                2,072,521    2,284,746     2,365,753    1,967,308     3,541,263    3,810,084
 421 SUPPLEMENTAL RECREATION FEES                 3,071,964    3,332,423     3,638,881    3,972,308     3,841,700    4,013,941
 422 LIBRARY FEES & FINES                           473,268      533,440       531,340      615,092       604,017      604,017
 423 OLDER AMERICANS ACT PROGS.                      32,796       23,076        37,756       33,595        30,264       32,264
SIX-YEAR REVENUE SUMMARY                     FY 2007       FY 2008        FY 2009       FY 2010       FY 2011      FY 2012
CODE     DESCRIPTION                         ACTUAL        ACTUAL        ACTUAL        ACTUAL       ADOPTED      PROPOSED
 424   GROUP HOME CHARGES ARGUS                 9,065          6,208       54,176        11,898         4,500         4,500
 426   APPLIANCE PICK UP FEE                   61,718         48,248       40,731        61,751        52,250        25,000
 429   BOOKLET SALES                              700            830          387        (1,380)          600             -
 430   INDIRECT ADMIN CHARGES               1,709,058      1,605,796    3,047,523     3,211,946     3,096,837     3,096,837
 431   HEALTH SERVICES FEES                     2,428          1,224        3,298         3,300         4,100         4,100
 432   E-911 SURCHARGE                      2,686,552              -            -             -             -             -
 443   WIRELESS E-911 SURCHARGE               560,165        831,716      772,632     1,030,558       678,180     1,030,560
 445   GIS PROGRAM REVENUES                    14,451         12,848       20,918        12,060        44,000        44,000
 447   SERVICES TO OUTSIDE AGENCIES           213,334        155,365       47,299       180,208       101,000       101,000
 449   MISC SERVICE CHARGES                 1,348,788      1,168,609    1,276,539     1,341,404     1,121,263     1,377,574
 450   ARLINGTON TRANSIT (ART)                974,341      1,052,499    1,541,151     1,782,674     2,302,184     2,547,950
 453   COURT HOUSE SECUR.-COURT FEE           258,372        411,532      434,103       442,229       396,550       396,550
 455   CHESAPEAKE BAY FEE                      43,215         58,225       60,394        64,785        52,350        52,350
 460   PROJECT RECEIPTS                       126,277        229,932       96,510       137,499       237,300       237,300
 471   PUBLIC HEALTH FEES                     669,829        680,230      617,337       621,315       711,327       948,019
 472   CREDIT CARD FEES - TREAS.              (91,040)     (104,783)     (127,987)     (112,035)     (100,000)     (130,000)
 477   SERVICES TO OUTSIDE AGENCIES                 -        13,302        13,015         9,096             -             -
          TOTAL REV CATEG                  37,499,679    38,288,012    41,010,681    42,650,595    44,530,527    48,403,822

REVENUE CATEG: MISCELLANEOUS REVENUE
 501 SALE OF LAND & BUILDINGS                 541,503         14,600      110,403        63,591        15,000        15,000
 509 MISCELLANEOUS REVENUES                 2,818,670      (973,197)    1,296,712     2,402,132       723,679       990,523
 525 CABLE TV ADMINISTRATION                  197,911        256,687      215,468       220,704       215,682       215,682
 570 AHIF                                   1,450,804      5,702,124   12,815,691    13,633,350             -             -
 595 CABLE TV PAYMENTS                        337,012              -            -                           -             -
 599 GIFTS AND DONATIONS                            -              -          189       917,550       660,000       475,000
        TOTAL REV CATEG                     5,345,901     5,000,214    14,438,464    17,237,327     1,614,361     1,696,205

REVENUE CATEG: REVENUE FROM COMMONWEALTH
 611 A B C PROFITS                            227,482       227,482             -             -             -             -
 612 MOTOR VEHICLE CARRIERS TAX                16,881        16,737        21,113        19,476         9,640         9,640
 613 TAX ON DEEDS-GRANTOR'S TAX             2,542,120     1,617,582     1,002,039     1,346,708     1,300,000     1,300,000
 621 COMMONWEALTH'S ATTORNEY                1,144,659     1,191,502     1,155,613     1,048,665       938,013       994,331
 622 SHERIFF                                7,500,846     7,666,168     5,229,413     6,882,743     6,885,922     6,885,922
 623 COMMISSIONER OF THE REVENUE              485,717       485,090       478,942       416,449       405,004       405,004
 624 TREASURER                                545,854       584,817       541,940       469,002       410,108       410,108
 625 REGISTRAR/ELECTORAL BOARD                100,578        80,987       197,024       (11,227)       72,737       162,737
 626 LAW ENFORCEMENT AID                    7,696,280     7,311,467     6,655,492     6,073,371     5,915,538     5,667,805
 628 DCJS FORFEITED ASSETS                     29,506        20,524       148,487        77,199             -             -
 629 VICTIM WITNESS GRANT                      89,497       166,432       152,019       160,878       170,346       170,346
 631 HIGHWAY AID                           15,197,939    16,440,798    15,807,883    14,447,836    14,679,273    14,679,273
 632 TRANSIT AID                            1,102,558       302,558     1,127,558     1,738,452     3,338,452     3,338,452
 633 JUVENILE DETENTION-ARGUS                 377,408       367,973       352,618       334,420       280,952       249,244
 634 JUVENILE & DOMESTIC RELATIONS            639,665       618,862       610,252       489,060       468,082       468,082
 635 PRISONER EXPENSE REIMBURSE.              949,464     1,164,133       836,663     1,146,268       375,000       374,000
 638 COMP COMM CORRECTIONS ACT                359,567       538,038       381,319       282,123       378,311       375,324
 640 COMMUTER ASSISTANCE GRANTS             3,850,026     1,076,681     8,161,643     4,665,270     3,020,460     3,020,460
 641 HEALTH REIMBURSEMENTS                  3,594,064     3,640,014     3,778,612     3,440,965     3,367,155     3,211,566
 642 LIBRARY SUPPLEMENTS                      225,575       217,365       200,607       187,321       168,893       168,893
 643 FIRE PROGRAMS                            616,704       499,416       346,533       527,817       499,416       499,416
 644 HIGHWAY SAFETY GRANTS                        747        27,207        25,541        30,821             -             -
 645 MENTAL HEALTH/RETARDATION              5,649,837     6,142,310     6,354,805     6,581,066     7,145,484     7,142,858
 646 SUBSTANCE ABUSE                        1,372,678     1,071,283     1,066,150     1,130,530     1,108,038     1,108,038
SIX-YEAR REVENUE SUMMARY                         FY 2007         FY 2008         FY 2009        FY 2010       FY 2011     FY 2012
CODE     DESCRIPTION                             ACTUAL          ACTUAL         ACTUAL         ACTUAL       ADOPTED     PROPOSED
 647   SOCIAL SERVICES                          4,472,212       5,268,961      5,144,661      5,236,771     6,142,603     5,681,291
 648   SIGNAL REIMBURSEMENT                     1,164,030         950,568        983,424        808,573       593,334       593,334
 649   MISC STATE GRANTS                          435,439       1,235,953        970,821      1,541,784       736,106       847,720
 651   JAIL CONSTRUCTION REIMBURS.              1,810,516       1,811,566      1,812,817      1,807,736     1,800,000     1,800,000
 652   STATE EMERGENCY MGMT GRANTS                302,832               -              -         50,057             -             -
 654   AT RISK FUNDING/CSA                      2,873,659       3,345,562      2,856,922      3,042,175     2,844,880     2,845,074
 655   DEPARTMENT OF AGING                        167,844         194,734        195,888        187,409       189,017       186,732
 691   STATE REVENUE REDUCTIONS                         -               -              -              -             -             -
          TOTAL REV CATEG                      65,542,185     64,282,769      66,596,799     64,159,718    63,242,764    62,595,650

REVENUE CATEG: REVENUE FROM FEDERAL GOVERNMENT
 714 WORKFORCE INVESTMENT ACT (WIA)            1,105,146          715,027      1,060,064      1,526,747     1,449,537     1,387,404
 719 HUD RENTAL REHAB/HOME                       240,639        1,709,304        588,493      1,889,907     1,396,992     1,332,894
 721 DRUG ENFORCEMENT REIMBURS.                    5,553                -              -              -             -             -
 722 U S MARSHAL PRISONERS                     1,798,672        2,813,678      3,721,294        515,695       668,826       668,826
 724 FBI REIMBURSEMENT                           663,419          481,844        249,062        563,980             -             -
 725 OLDER AMERICANS ACT                         492,103          520,557        513,990        557,125       499,783       525,350
 729 DEPT OF JUSTICE-FED GRANT                         -                -              -              -             -             -
 730 HIDTA GRANT                                 305,878           71,074        119,821        162,378       182,672       209,250
 741 FEDERAL HEALTH REIMB                        121,937          111,178         56,554        159,360        95,000        95,000
 742 HEALTH & HUMAN SERVICE                      464,929          312,478        741,212        721,649       723,785       706,257
 745 MENTAL HEALTH / M. R.                       979,749        1,041,122        988,811      1,472,352     1,207,360     1,207,360
 746 SUBSTANCE ABUSE                             421,248          760,794        753,380        848,655       809,718       809,718
 747 SOCIAL SERVICES                         10,744,113         9,882,104      9,769,273     10,126,954     9,527,991     9,615,078
 748 WIC PROGRAM FUNDS                           407,765          210,222        756,841        448,680       555,006       540,571
 749 MISC FEDERAL GRANTS                       4,087,744        3,535,495      2,028,467      2,709,170       867,551       935,277
 751 LPACAP                                      984,300                -              -              -             -             -
 752 FEDERAL EMERGENCY MGMT GRANTS               563,940          811,435        153,763        936,242       295,516       357,923
 754 URBAN AREA SECURITY INITIATIVE              336,229                -              -              -             -             -
         TOTAL REV CATEG                       23,723,365     22,976,314      21,501,026     22,638,894    18,279,737    18,390,908

REVENUE CATEG: NON REVENUE RECEIPTS
 805 OTHER                                        650,489        1,589,436     1,959,382      1,048,679            -             -
 808 PROCEEDS FROM LEASE PURCH.                   136,000        2,802,688             -              -            -             -
 847 TREASURERS CASH OVER & SHORT                    (172)               6          (261)            62            -             -
 848 TREASURER'S RETURNED CHECKS                   17,083           20,888        17,940         17,457       16,000        16,000
        TOTAL REV CATEG                           803,400    4,413,017.07      1,977,061      1,066,198       16,000        16,000

REVENUE CATEG: TRANS FROM OTHER FUNDS & BAL
 950 TRANSFER IN                                   99,500               -              -              -             -             -
 981 TRANSFER FROM OTHER FUNDS                  5,042,191         723,791      1,317,300        837,827     2,956,879     2,749,501
 982 TRANSFER TO OPERATING RESERVE                      -               -                             -             -             -
 989 GEN FUND ADJ BAL-PREV. YR                 74,129,942      13,676,135     16,827,839     20,152,964    12,811,007     4,250,000
        TOTAL REV CATEG                        79,271,633     14,399,926      18,145,139     20,990,791    15,767,886     6,999,501

TOTAL GENERAL FUND                            945,164,011    926,376,989     961,818,586    969,858,153   955,937,545   985,234,436
SIX-YEAR REVENUE SUMMARY                   FY 2007       FY 2008       FY 2009      FY 2010      FY 2011      FY 2012
CODE     DESCRIPTION                       ACTUAL        ACTUAL       ACTUAL       ACTUAL      ADOPTED      PROPOSED


FUND: 202 TOURISM AND TRAVEL PROMOTION
 146 TRANSIENT OCCUPANCY                    970,270      1,056,232    1,057,055    1,053,861    1,102,100    1,107,000
 505 COUNTY STORE REVENUE                     4,178          2,649          854            -        2,500            -
 509 MISC. REVENUE                          (75,040)             -          208            -            -            -
 749 MISC. FEDERAL GRANT                    226,792          6,814            -            -            -            -
 980 TRANSFER FROM GENERAL FUND             247,000        247,000      247,000      247,000      247,000      247,000
 989 UTILIZED PRIOR YEAR REVENUES                 -              -            -            -            -            -
            TOTAL FUND                    1,373,200     1,312,695     1,305,118    1,300,861    1,351,600    1,354,000

FUND: 203 BALLSTON SPECIAL
            ASSESSMENT DISTRICT
 101 REAL ESTATE TAX                              -             -             -            -            -    1,257,100
            TOTAL FUND                            -             -             -            -            -    1,257,100

FUND: 204 ROSSLYN SPECIAL
           ASSESSMENT DISTRICT
 101 REAL ESTATE CURRENT TAXES            2,049,767     2,438,305     3,011,007    3,089,302    2,788,756    3,142,900
 311 INTEREST EARNINGS                       14,865             -        10,708        3,914            -            -
           TOTAL FUND                     2,064,632     2,438,305     3,021,715    3,093,216    2,788,756    3,142,900

FUND: 205 CRYSTAL CITY SPECIAL
           ASSESSMENT DISTRICT
 101 REAL ESTATE CURRENT TAXES            1,885,953      2,070,296    2,213,916    2,219,043    2,034,115    2,376,570
 311 INTEREST EARNINGS                            -              -        4,345        2,224            -            -
           TOTAL FUND                     1,885,953     2,070,296     2,218,261    2,221,267    2,034,115    2,376,570

FUND: 206 COMMUNITY DEVELOPMENT
 718 FEDERAL AID - CDBG                   2,813,215     3,014,824     1,674,363    2,055,541    1,936,806    1,914,758
 719 FEDERAL RENTAL REHAB                                                             24,386            -       24,395
           TOTAL FUND                     2,813,215     3,014,824     1,674,363    2,079,927    1,936,806    1,939,153

FUND:   208 SECTION 8 HOUSING
 311    INTEREST                            402,884              -            -            -            -            -
 509    MISCELLANEOUS REVENUES               75,023         58,939       87,938       38,195            -            -
 727    SECTION 8 HOUSING                20,454,987     14,228,295   12,556,110   15,919,719   16,471,522   17,247,884
 749    MISC FEDERAL REVENUE                254,858        318,071      198,042      263,199      318,000      318,000
              TOTAL FUND                 21,187,752    14,605,305    12,842,090   16,221,113   16,789,522   17,565,884
SIX-YEAR REVENUE SUMMARY                      FY 2007       FY 2008        FY 2009      FY 2010      FY 2011      FY 2012
CODE     DESCRIPTION                          ACTUAL        ACTUAL        ACTUAL       ACTUAL      ADOPTED      PROPOSED
FUND:   313 CAPITAL
 301    FINES                                   47,250        19,072         27,398       13,057            -            -
 311    INTEREST                                     -             -              -        6,260            -            -
 321    RENTAL & SALES OF SURPLUS                    -             -              -        2,584            -            -
 335    LEASE AGREEMENTS                             -       385,000              -            -            -            -
 460    DEVELOPERS STREET LIGHTS               628,264        93,400        295,571      216,863            -            -
 461    DEVELOPER/PROJECT RECEIPTS           2,055,351       492,102        944,445       90,951            -            -
 501    SALE OF LAND                                 -               -            -            -            -            -
 509    MISCELLANEOUS                        1,838,241       365,720        527,312    6,454,236            -            -
 520    CABLE TV - PEG                         600,980       378,396        557,747      684,164            -            -
 521    CABLE TV - INET                        135,712       140,380        146,320      149,876            -            -
 632    STATE AID NVTC                               -     1,122,417        231,194      599,122            -            -
 640    STATE TRANSPORTATION GRANTS            607,273       37,074          25,566       23,362            -            -
 648    SIGNAL REIMBURSEMENT                         -             -              -      193,310            -            -
 649    MISC STATE GRANTS                       10,712        6,082           3,237      799,530            -            -
 651    JAIL CONSTRUCTION REIMBURSEMENT              -             -              -            -            -            -
 660    VA TRANS DEPT GRANTS                 2,669,528     1,387,814      1,207,219    1,794,050            -            -
 732    STATE & LOCAL EMERG. PREP. (SLEP)    2,892,501             -              -            -            -            -
 749    MISC FEDERAL GRANTS                    192,904        33,332        110,706            -            -            -
 805    OTHER BOND REVENUE                           -             -     35,962,739   41,080,606            -            -
 808    PROCEEDS FROM LEASE PURCHASE           839,020     2,902,040     11,565,401    7,418,179            -            -
 980    TRANSFER FROM GENERAL FUND          14,102,519    24,067,996     19,647,070   21,349,543   11,583,617    7,030,578
 999    TRANSFER FROM FUND 799                 293,799       386,473              -    1,100,000            -            -
              TOTAL FUND                    26,914,054   31,817,296      71,251,925   81,975,693   11,583,617    7,030,578

FUND: 321 STORMWATER FUND
 101 REAL ESTATE TAX                                 -     2,881,938      5,764,396    6,396,357    7,001,748    7,543,512
 649 MISC STATE GRANTS                                             -              -       61,773            -            -
            TOTAL FUND                               -    2,881,938       5,764,396    6,458,130    7,001,748    7,543,512

FUND: 331 TRANSPORTATION CAPITAL FUND
 101 REAL ESTATE TAX                                 -    10,418,820     20,936,399   20,370,459   18,389,544   21,082,282
            TOTAL FUND                               -   10,418,820      20,936,399   20,370,459   18,389,544   21,082,282

FUND: 335 CRYSTAL CITY TIF FUND
 101 REAL ESTATE TAX                                 -              -             -            -            -     455,449
            TOTAL FUND                               -              -             -            -            -     455,449

FUND: 503 UTILITIES OPERATING
 311 INTEREST                                   22,256      434,061         588,179      390,550      100,000      100,000
 321 RENTALS & SALES OF SURPLUS                      -       36,776         137,677      125,683      134,980      141,128
 426 APPLIANCE FEE RECYCLING                    25,450       24,504          25,762       18,207       25,000       25,000
 441 MECHANICAL LABOR                                -        9,357               -            -            -            -
 444 UTILITY MARKING FEE                       107,536       97,063         125,565      141,986      100,000      100,000
 449 MISC SERVICE CHARGES                            -          484           2,690        7,607            -            -
 482 WATER SEWER SERVICE                    56,850,491   67,434,370      72,457,576   77,806,562   79,347,973   81,391,873
 484 WATER SERVICE CONNECTIONS                 471,407      571,286         802,286      881,815      700,000      750,000
 486 SEWAGE TREAT. SERVICE CHARGES           4,662,412    5,097,215       5,883,469    5,831,744    6,021,153    6,379,302
 488 FLOW TEST FEES                             14,775       13,200          17,100       12,000        6,000        6,000
 509 MISCELLANEOUS REVENUES                          -        7,282           5,888       31,263      256,230      499,235
 649 MISC. STATE REVENUE                       210,561            -               -            -            -            -
 805 MISC. OTHER BOND REVENUE                        -    1,181,299               -            -            -            -
 848 TREASURER'S RETURNED CHECK                      -           25               -            -            -            -
            TOTAL FUND                      63,279,141   74,906,921      80,046,191   85,247,417   86,691,336   89,392,538
SIX-YEAR REVENUE SUMMARY                  FY 2007       FY 2008         FY 2009      FY 2010      FY 2011      FY 2012
CODE     DESCRIPTION                      ACTUAL        ACTUAL         ACTUAL       ACTUAL      ADOPTED      PROPOSED
FUND:   519 UTILITIES CONSTRUCTION
 251    PLAN REVIEW WALK THROUGHS                -          (200)             -             -            -            -
 311    INTEREST ON GENERAL FUND           588,904       412,975        525,706       127,515      140,000      100,000
 312    INTEREST ON BOND FUNDS                   -     3,297,338      1,538,329             -            -            -
 461    DEVELOPER CONTRIBUTIONS             18,711        90,736              -             -            -            -
 485    WATER SEWER HOOK-UP CHARGES      3,345,476     4,810,598      4,627,014     2,390,390    3,050,000    3,000,000
 486    SEWAGE TREATMENT SERVICE CHRG    9,541,467    22,578,435     20,595,795    15,680,786      326,910      365,500
 509    MISCELLANEOUS                            -           (50)        26,684             -            -            -
 649    MISCELLANEOUS STATE REVENUES    18,958,343    26,515,090     24,609,550    15,997,975            -            -
 771    REVENUE FROM FEDERAL GOVT                -             -        853,654             -            -            -
 814    PROCEEDS FROM VRA LOAN          32,541,361    88,699,242     75,510,477    47,453,562            -            -
 953    TRANSFER FROM FUND 503           9,316,000     9,525,000     10,190,500     9,692,814    9,558,014   11,653,116
              TOTAL FUND                74,310,262   155,929,164    138,477,709    91,343,042   13,074,924   15,118,616

FUND:   540 BALLSTON GARAGE
 312    INTEREST                           790,316       602,195        146,194        17,273      155,000       35,000
 428    PARKING REVENUES                 3,578,493     3,716,667      3,637,499     3,946,239    3,582,502    5,335,397
 848    RETURNED CHECK FEE                       -             -            275             -            -            -
              TOTAL FUND                 4,368,809     4,318,862      3,783,968     3,963,512    3,737,502    5,370,397

FUND: 548 BALLSTON GARAGE - 8th LEVEL
 428 PARKING REVENUES                     112,110       203,727        224,396       228,367      213,450      321,239
            TOTAL FUND                    112,110       203,727        224,396       228,367      213,450      321,239

FUND:   570 CPHD DEVELOPMENT FUND
 211    HOME IMPROVEMENT CONTRACT                -             -          1,175           250            -            -
 219    USE PERMITS                              -             -           (409)            -            -            -
 222    BUILDING PERMITS                         -             -      6,828,269     6,498,179    7,621,284    7,274,500
 223    ELECTRICAL PERMITS                       -             -      1,807,608     1,695,024    1,587,177    1,745,900
 224    PLUMBING PERMITS                         -             -      1,593,261       973,065    1,319,422    1,451,300
 225    MECHANICAL PERMITS                       -             -        976,133       685,057      732,000      805,200
 226    OCCUPANCY PERMITS                        -             -        612,401       662,564      550,000      660,000
 228    SIGN PERMITS                             -             -         33,841        39,090       54,000       40,000
 242    ELEVATOR CERTIFICATE FEES                -             -        690,002       851,570      418,000      459,800
 247    VARIANCES/S F EXISTING                   -             -         29,103        58,181       30,000       50,000
 248    ZONING COMPLIANCE LETTERS                -             -         18,351        14,938       30,000       15,000
 251    PLAN REVIEW - WALK THROUGHS              -             -        534,149       620,057      500,000      700,000
 252    SUBDIVISION PLAT REVIEW                  -             -         23,307        12,993       19,000       19,000
 259    MISC LICENSES PERMITS & FEES             -             -         12,471        12,767       13,000       13,000
 311    INTEREST                                 -             -         34,755        95,224            -            -
 449    MISC SERVICE CHARGES                     -             -          9,486        17,568        4,300        4,300
 509    MISC REVENUE                             -             -            404             3            -            -
 570    TRANSFER IN                              -             -      2,881,512             -            -            -
              TOTAL FUND                         -             -     16,085,820    12,236,530   12,878,183   13,238,000
SIX-YEAR REVENUE SUMMARY                FY 2007    FY 2008    FY 2009    FY 2010      FY 2011      FY 2012
CODE     DESCRIPTION                    ACTUAL     ACTUAL    ACTUAL     ACTUAL      ADOPTED      PROPOSED
FUND:   609 AUTOMOTIVE EQUIPMENT
 321    RENTALS & SALES OF SURPLUS       740,743   286,073   239,819    1,270,589      250,000      250,000
 509    MISCELLANEOUS REVENUE                252    30,306       562        5,317        1,000   13,701,874
 512    THIRD PARTY RECOVERY             116,030    27,092   457,028       47,722       60,000       60,000
 808    PROCEEDS FROM LEASE PURCHASE           -         -         -    2,258,274            -    1,162,053
 903    TRANSFER IN FROM FUND 503              -         -         -      105,000            -            -
 980    TRANSFER FROM GENERAL FUND       178,665   222,107   137,456       27,611   14,163,309      171,374
 981    TRANSFER FROM OTHER FUNDS              -         -         -      127,475            -            -
             TOTAL FUND                1,035,690   565,578   834,865    3,841,988   14,474,309   15,345,301

FUND: 611 PRINTING
 446 SERVICES TO AGENCIES                33,957     17,650    19,337      24,766     1,265,200    1,327,200
 980 TRANSFER FROM GENERAL FUND         192,304    200,838   207,699     207,699       207,699      155,421
            TOTAL FUND                  226,261    218,488   227,036     232,465     1,472,899    1,482,621
SIX-YEAR REVENUE SUMMARY                                                 FY 2006              FY 2007       FY 2008       FY 2009        FY 2010           FY 2011        FY 2012
CODE            DESCRIPTION                                              ACTUAL               ACTUAL        ACTUAL        ACTUAL        ACTUAL            ADOPTED       ESTIMATE (1)

SCHOOL OPERATING FUND
 400 CHARGES FOR SERVICES                                                  1,669,162            2,374,682     4,892,920     2,042,986     3,692,516         2,475,723      2,194,692
 500 CARRYOVER AND OTHER                                                     582,663                    -             -       184,430       137,240         5,342,061     10,945,000
 692 VIRGINIA SALES TAX                                                   16,479,190           18,242,577    16,906,349    16,163,026    16,332,840        16,488,388     17,764,602
 690 COMMONWEALTH                                                         22,127,380           25,131,280    26,534,658    30,323,339    26,752,328        25,988,488     28,133,784
 700 FEDERAL FUNDS                                                            66,825               56,430        23,622             -     2,390,393                 -              -
 808 PROCEEDS FROM LEASE PURCHASE                                          5,470,548            2,663,811             -             -     3,132,234                 -              -
 900 TRANSFERS IN                                                        247,842,236          267,584,574   281,930,053   307,330,633   293,401,561       307,994,983    326,421,911
                 TOTAL FUND                                              294,238,004          316,053,354   330,287,602   356,044,414   345,839,112       358,289,643    385,459,989
SCHOOL CSA FUND
 600 COMMONWEALTH                                                           1,580,448           1,577,990     1,575,017     1,825,504     1,837,746         1,342,500      1,342,500
 900 TRANSFERS IN                                                           1,551,189           1,630,792     1,616,690     1,894,802     1,964,832         2,307,500      2,307,500
                TOTAL FUND                                                  3,131,637           3,208,782     3,191,707     3,720,306     3,802,578         3,650,000      3,650,000
COMMUNITY ACTIVITIES FUND
 400 CHARGES FOR SERVICES                                                  4,474,837            4,759,933     5,148,041     6,007,427     6,905,647         6,914,989      7,958,568
 600 COMMONWEALTH                                                              1,800                                  -             -             -                 -              -
 900 TRANSFERS IN                                                          8,516,322            7,783,677     9,168,288     7,727,929     6,843,758         6,838,830      7,274,026
                 TOTAL FUND                                               12,992,959           12,543,610    14,316,329    13,735,356    13,749,405        13,753,819     15,232,594
CAFETERIA FUND
 400 CHARGES FOR SERVICES                                                   2,696,032           2,518,836     2,492,149     2,811,996     2,925,775         2,887,200      2,981,449
 600 COMMONWEALTH                                                              73,330              66,239        65,438        66,524        78,545            81,582         75,886
 700 FEDERAL FUNDS                                                          2,891,370           2,892,045     2,974,686     3,226,083     3,365,779         3,090,000      3,455,173
 900 TRANSFERS IN                                                                 -               354,832     1,178,822       187,029                 -       582,441              0
                TOTAL FUND                                                  5,660,732           5,831,952     6,711,095     6,291,632     6,370,099         6,641,223      6,512,508
SCHOOL CONSTRUCTION AND CAPITAL FUND
 500 CARRYOVER AND OTHER                                                           -                          4,092,692             -       216,372                 -              -
 600 COMMONWEALTH                                                            594,373             578,010        569,116       542,032       216,701                 -              -
 808 PROCEEDS FROM LEASE PURCHASE                                                  -                                  -             -             -                 -              -
 900 TRANSFERS IN                                                          9,977,526           18,007,543    14,834,191     5,375,590     9,542,723         4,641,371      5,529,512
                TOTAL FUND                                                10,571,899           18,585,553    19,495,999     5,917,622     9,975,796         4,641,371      5,529,512
SPECIAL GRANTS
 400 CHARGES FOR SERVICES                                                  3,246,113            3,206,139     3,290,475     3,575,705     3,360,064         2,432,743      2,446,722
 600 COMMONWEALTH                                                          2,274,569            2,238,687     2,230,790     1,694,267     2,342,275         2,914,141      2,993,798
 700 FEDERAL FUNDS                                                        10,642,936           12,215,114    10,302,401     9,739,059    10,790,791        13,567,343      9,740,588
 900 TRANSFERS IN                                                                  -                    -             -             -             -                 -              -
                TOTAL FUND                                                16,163,618           17,659,940    15,823,666    15,009,031    16,493,130        18,914,227     15,181,108
SCHOOL DEBT SERVICE FUND
 500 CARRYOVER AND OTHER                                                           -                                  -             -             -                 -
 900 TRANSFERS IN                                                         25,425,752           26,971,109    27,299,812    32,097,012    31,431,220        36,139,100     38,262,647
                TOTAL FUND                                                25,425,752           26,971,109    27,299,812    32,097,012    31,431,220        36,139,100     38,262,647
TOTAL SCHOOLS                                                            368,184,601          400,854,300   417,126,210   432,815,373   427,661,340       442,029,383    469,828,358


(1)
      Preliminary estimate. Superintendent will propose the School budget on February 24th.

				
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