The State Budget and Township Consolidation - c.ymcdn.com · 2/6/2018 1 Purdue University...
Transcript of The State Budget and Township Consolidation - c.ymcdn.com · 2/6/2018 1 Purdue University...
2/6/2018
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Larry DeBoer
Tamara Ogle
Purdue University
February 7, 2018
On Local Government
The State Budget and Township Consolidation
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FY18-FY19 Revenue Forecast Update, December 2017
(Change from April 2017)
Percent Change
Total Revenues -176 -1.1% -219 -1.4% Sales Tax -46 -0.6% -48 -0.6% Ind. Income Tax 26 0.5% -74 -1.2% Corp. Income Tax -174 -18.4% -104 -10.7% Gaming 3 0.7% -14 -3.4% All Other 16 1.7% 20 2.1%
2018 Change (mil $)
Percent Change
2019 Change (mil $)
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FY17-19 Revenue Forecasts, December 2017
(millions of dollars and percent changes)
Actual 2017 2018 2019
2016-17
2017-18
2018-19
Total Revenues ($mil) 15,274 15,413 15,961 1.5% 0.9% 3.6% Sales Tax 7,490 7,584 7,838 2.5% 1.3% 3.3% Ind. Income Tax 5,435 5,687 5,923 3.5% 4.6% 4.1% Corp. Income Tax 979 775 871 -7.3% -20.8% 12.4% Gaming 442 422 388 -7.5% -4.6% -8.0% All Other 928 945 942 -3.2% 1.8% -0.3%
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2015 2016 2017 2018 2019Pct. GUT to Gen. Fund (FY) 100% 100% 86% 71% 64% GUT Revenue to General Fund ($mil) 481 380 331 304 285Individual Income Tax (FY average) 3.35% 3.30% 3.27% 3.23% 3.23% Percent Change -1.5% -1.5% -1.1% -1.1% 0.0%Corporate Income Tax (FY) 7.00% 6.50% 6.25% 6.00% 5.75% Percent Change -6.7% -7.1% -3.8% -4.0% -4.2%
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Revenues 15,497 15,636 16,186 2.2%
Sales Tax 7,490 7,584 7,838 2.3%
Ind. Income Tax 5,435 5,687 5,923 4.4%
Corp. Income Tax 979 775 871 -5.7%
Gaming 442 422 388 -6.3%
All Other 1,151 1,169 1,166 0.7%
Avg Chng
2017-19Actual
2017Budget
2018Budget
2019
Avg Chng
2017-19Appropriations 16,008 15,861 16,430 1.3%
K-12 Education 8,117 8,218 8,375 1.6%
Higher Education 1,902 1,935 1,962 1.6%
Medicaid 2,242 2,107 2,365 2.7%
Health/Social Svcs 1,267 1,353 1,407 5.4%
Public Safety 983 1,003 1,021 1.9% All Other 1,497 1,246 1,300 -6.8%
Budget 2019
Actual 2017
Budget 2018
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Avg Chng
2017-19
Start of Year Balances 2,244 1,777 1,720Revenues 15,497 15,636 16,186 2.2%Appropriations 16,008 15,861 16,430 1.3%Surplus/Deficit -511 -225 -244Reversions/Transfers 471 168 150Excess Balance-Roads -428 0 0
End of Year Balances 1,777 1,721 1,627Balances % of Rev 11.5% 11.0% 10.0%
Budget 2019
Actual 2017
Budget 2018
2019:Balances$1,627 mil.10% of Revenues
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“Requires all townships with a population of less than 1,200 (as determined by the 2010 federal decennial census) to merge with other townships, effective not later than January 1, 2023.”
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“Requires all townships with a population of less than 1,200 (as determined by the 2010 federal decennial census) to merge with other townships, effective not later than January 1, 2023.”
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North Township, Lake County: 162,855The next 5 are in Marion County
Wabash Township, Gibson County: 30Boone Township, Crawford County: 175
307 Townships with fewer than 1,200 people or fewer in 2010
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Number of Townships with Fewer than 1,200 People, 2010
0
Brown
0
Delaware
0
Elkhart
0
Floyd
0
Hamilton
0
Hancock0
Hendricks
0
Johnson
0
Lagrange
0
Marion
0
Noble
0
Porter
0
Scott
0
St Joseph
0
Wabash
0
Whitley
1
Blackford
1
La Porte
1
Lawrence
1
Marshall
1
Monroe
1
Switzerland
1
Tipton
1
Vanderburgh
1
Vermillion
1
Vigo
2
Allen
2
Bartholomew
2
Boone
2
Clark
2
De Kalb
2
Dubois
2
Fulton
2
Gibson2
Harrison
2
Howard
2
Kosciusko
2
Madison
2
Morgan
2
Ripley
2
Shelby
2
Spencer
2
Starke
2
Tippecanoe
3
Dearborn
3
Grant
3
Henry
3
Knox
3
Martin
3
Montgomery
3
Ohio
3
Putnam
4
Clay
4
Crawford
4
Decatur
4
Jackson4
Jefferson
4
Lake
4
Perry4
Posey
4
Steuben
4
Sullivan
4
Union
4
Warrick
4
Wells5
Cass
5
Daviess
5
Huntington
5
Newton
5
Owen
5
Randolph
6
Adams
6
Fayette
6
Orange6
Pike
6
Washington
6
Wayne
7
Carroll
7
Fountain
7
Franklin
7
Greene
7
Jasper
7
Jennings
7
White8
Benton
8
Clinton
8
Jay
8
Miami
8
Parke
9
Rush
10
Pulaski
10
Warren
Small TownshipsNone
1
2
3, 4 or 5
6 or More
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Townships (1,200 people) Budget Levy
Assessed Value
Rate (per $100)
Smaller per person 72.94 40.01 76,127 0.0526
Larger per person 56.87 37.09 43,267 0.0857
Townships (1,200 people) Budget Levy
Assessed Value
Rate (per $100)
Smaller per person 72.94 40.01 76,127 0.0526
Larger per person 56.87 37.09 43,267 0.0857
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Township Population Appro-priations
Levy Assessed Value
Rate
Small #1 800 73 40 76,127 0.0526Small #2 800 73 40 76,127 0.0526x Pop & Summed
Total 116,706 64,022 121,803,887
Township Population Appro-priations
Levy Assessed Value
Rate
Merged 1,600 57 37x Pop & Summed
Total 90,988 59,348 121,803,887 0.0487
-22% -7% -7%
Township Population Appro-priations
Levy Assessed Value
Rate
Smaller 800 73 40 76,127 0.0526Larger 1,600 57 37 43,267 0.0857
x Pop & Summed
Total 149,341 91,359 130,129,443
Township Population Appro-priations
Levy Assessed Value
Rate
Merged 1,600 57 37x Pop & Summed
Total 136,482 89,022 130,129,443 0.0684
-9% -3% +30% -20%
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District Tax Rates, 2017
PercentileAll
DistrictsCity/Town Districts
Rural Districts
10% 1.2723 1.7067 1.1547
25% 1.5096 2.0946 1.3409
50% (median) 1.9343 2.5977 1.5905
75% 2.6279 3.2638 1.9102
90% 3.4308 4.0663 2.3573
Indiana Commission on Local Government Reform, “Streamlining Local Government” (Kernan-Shepard Report), Center for Urban Policy and the Environment, Indiana University, 2007.
Indiana Township Association, “Government Consolidation in Indiana: Separating Rhetoric from Reality,” 2009.
Faulk, Dagney and Michael Hicks, “Local Government Reform in Indiana,” Center for Business and Economic Research, Miller College of Business, Ball State University, 2009.
Krupa, Olha, “Government Consolidation in Property Tax Administration,” State and Local Government Review, 2017, Vol. 49(1) 27-36