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HomeMy WebLinkAboutSpecial Called Commission Meeting August 9, 2022 CALLED MEETING COMMISSION CHAMBER August 9, 2022 Augusta Richmond County Commission convened at 3:00 p.m., Tuesday, August 9, 2022, the Honorable Hardie Davis, Jr., Mayor, presiding. PRESENT: Hons. Johnson, Garrett, Mason, Frantom, B. Williams, Scott, McKnight, D. Williams, Hasan and Clarke, members of Augusta Richmond County Commission. Mr. Mayor: Okay, before everyone departs, we do have a matter that is before us and that is the matter of the special Called Meeting to address the millage rate. The Chair recognizes the th commissioner from the 7. Mr. Frantom: I have a question for the attorney. Mr. Brown: Yes, sir. Mr. Frantom: On a matter like this, does the public have to see the rates publicized before we can vote on them at least 24 hours in advance? So we’re not voting today then? Ms. Speaker: No, sir. Mr. Frantom: Oh, okay. The Clerk: This is the proposed. Mr. Frantom: Why would we not stuck this – but why is it on a special called meeting? It should have been on a regular Commission agenda. A special called is something we’re voting on to move forward on. That’s what doesn’t make sense, I guess. Ms. Williams: The timing of the process. Sometimes – Mr. Frantom: Why don’t you state that so that people hear you for the public. Ms. Williams: It depends on the timing of the various committee and commission meeting cycles. It normally, from start to finish requires two weeks and I’ll get into this from the beginning of the process that starts with the advertisement which happens after today. Because ya’ll’s meetings are every other week, it doesn’t fit neatly within that 14-day process when it takes more than 14 days after you get it into the advertising process so this is just the beginning. Mr. Frantom: Okay, thank you. Mr. Mayor: Thank you, commissioner. Director Williams, if you would proceed with the presentation. 1 Ms. Donna Williams: Good afternoon. This is the very beginning of the 2022 Millage Rate process. The whole process is prescribed in great detail by the State of Georgia Department of Revenue, and we are required like every other governing body in the State of Georgia to adhere to their timeline and their process. The first thing that happens is that once the proposed rates are agreed upon by this governing body then we would be required to publish what is commonly called the five-year history of the digest in the newspaper and that officially starts the process which would trigger any public notices and would trigger any hearings should they be needed. The second part of the process is that each governing body is required to compute a roll back millage rate in a formula once again prescribed by the state which is essentially the previous year’s millage rate minus the equivalent of any growth from reassessment. In years where there is not a good bit of reassessment that change is usually fairly minimal. In years of a large change to the digest primarily due to reassessment that roll back computation can be quite substantial and have an impact that causes a little bit of heartburn to us finance people. At the end of the day if the proposed rate is higher even by a thousandth of a mill by this computed roll back rate then it triggers another set of actions that we have to go through. This would be what the five-year history with the digest would look like once we dropped in the computed roll back rate. Down at the far right 7.986 would be the computed roll back rate if when once we drop the digest numbers and the exemptions and figure the amount of reassessment equivalent to the millage rate. Last year the rate was 9.045 and the roll back rate computed this year would be the 7.9. Now this looks pretty good, right? It tells you according to this formula that using that roll back rate on this digest would give the government another million three. So far it looks pretty good. Why isn’t that an accurate picture of what really will happen to us with the roll back rate? That is because this computation assumes a 100% collection rate. Everybody that gets a bill pays 100% of their bill on time this year. That’s a little unrealistic. It also does not reflect the reduction to revenue that Augusta has put in place through their early payment discount. That is the equivalent of almost half a million dollars. Mr. Mayor: Director Williams. Ms. Williams: Yes, sir. Mr. Mayor: What is our collection rate? Ms. Williams: Over time it approaches 99%. That is not the first year. For budgeting purposes and we budget at 98%. Augusta also has three tax allocation districts. So any collections related to those tax allocation districts, the equivalent of those, the incremental taxes in those, is required to be transferred out and back into those tax allocation districts. That money is already spoken for. This is a picture of what it would look like once you take into those three considerations that I just noted. So there is the million two that was on the slide previously – Mr. Mayor: Director Williams. Ms. Williams: Yes, sir. Mr. Mayor: Would you go back to the previous slide? Ms. Williams: Yes, sir. 2 Mr. Mayor: And as you note you indicate that Augusta has three TADs and approximately 681 is moved from tax collections. Could you explain to this body why that is and the benefit of that because I don’t want none to perceive that money is going away. There is an inherent benefit to TADs that we have and there’s a reason why they exist. Ms. Williams: Yes, sir, they are beneficial and I did not mean to infer that that was not a good thing. I was just using it as an example for the math of why the revenue collections are a little bit lower than what is stated. Okay, I’m getting there, I’m getting there. Mr. Mayor: Because you don’t want people to perceive that there is a reduction in revenue. There is a corresponding benefit – Ms. Williams: Yes, sir. Mr. Mayor: -- okay. Ms. Williams: When you enter into a Tax Allocation District, you pledge the increased tax collections from that district to go back towards the cost of developing that district. And that’s about as simple as I can make it and hopefully that helps. So there is benefit from TAD but at the same time a portion of your tax collections are already identified with a specific use. That was the point I was trying to get to. So when you apply this math to the number that you have already seen before, the $1.2 million dollars that the state add says that you get from using the roll back rate. You turn that into a 98% collection rate. That’s $49 million dollars. We have budgeted 48.5 so at this point in the game we’re still slightly ahead. However, you still have to take into account the reduced collections because of the early payment discount which is approximately $450,000. That’s at last year’s rate. It can vary depending on how many taxpayers decide to take advantage of that discount. Then the allocation to the TAD district and using the roll back rate places us approximately half a million dollars below the budgeted level of revenue that we approved back in November. If the governing body adopts a rate that is in any way different than the roll back rate, it triggers three public hearings and press release and what is called a notice of intent to increase property taxes. This would be the timeline should Augusta go through that process. Today, August 9, you would set a proposed rate. That officially sets in motion what the governing body says that they may adopt. These are the proposed rates. Any time a proposed rate is put out there, between then and the approval date which would be on August 30 the Commission can lower a proposed rate. You cannot go up on a proposed rate without restarting the process at its beginning. So if the Commission sets the proposed rates today, the required five-year history with those proposed rates would appear in the newspaper. That starts the official calendar for the minimum of the two-week cycle. You would put forth a notice of when public hearings would be had, the first two, and then you would hold those hearings, the suggestion is on August 22, there has to be a prescribed amount of time between the hearings and between each part of the process. On August 22 both those hearings would be held. One is required to start before noon, the other at 6:00 p.m. or later, and then you would also advertise that third meeting. The third meeting must be advertised at least seven days prior to the date that you hold the third meeting which can also be the date that you adopt the mill rates. That adoption date, if you adopt this schedule, would be August 30. The Tax Commissioner has relayed to us that this is approximately the last date that 3 they can use in order to get the bills out in a timely manner. This is the crux of the matter here. These are the proposed rates that are being recommended today. For the general fund 8.411, for urban services capital outlay and the Blythe Fire District would be, the recommended rates would be the same rate as in 2021 and for the fire protection we are proposing a quarter of a mill increase from the 2021 rate. Let me run through the tax cap with you for just a minute. There is a formula that was adopted historically and it came into effect in 1979. It sets a tax cap for each of the three taxing districts, the millage rates that you have, the general fund, urban services and fire protection. Urban services and fire protection typically have no, there are no limitations by their tax cap nor have we ever approached that cap. We have flirted with it a time or two in the general fund but with the proposed rate for 2022 there would be no difference between the total millage rate and the total tax cap. Let me explain that in just a second. The tax cap changes every year. It is a computation that has a base rate and then a fraction which is comprised of the prior year digest and the current year digest. Very simply put if the current year’s digest is larger than the digest of the prior year the tax cap goes down. How fast it goes down depends on how big the change in the digest is. If there’s a little bitty change from one year to the next, the tax cap moves a tiny, tiny little bit. If there is a big swing in the digest from one year to the next, the tax cap changes pretty drastically. For example, in 2021 the countywide millage rate was one a half mills below the tax cap. Tax cap in 2021 was 17.236. This year the tax cap is 15.21. The change in the digest caused the tax cap to decrease by over two mills. Sales tax collections make up some of the room between zero and where the tax cap is. This year the sales tax collections took up more of the available millage rate, a little over a tenth. This is a bunch of words so this illustration may help. 2021, as I said, the tax cap was 17.236 mills. 2022, it’s only 15.21 mills. Starting at the bottom you’ve got the capital outlay millage rate .722. You add onto that the sales tax credit, this is your local option sales tax, it has nothing to do with SPLOST. Local option sales tax are required roll back on the millage rate for your property taxes. So in 2021 that computed amount was 5.966 mills. The sales tax credit for 2022 is slightly larger, a little over six mills. In 2021 the net mill rate was 9.045. That still left you 1.5 mills below the cap of 17.236. In 2022 even by levying a lower millage rate than what was done in 2022 the proposed rate is 8.411. It puts you at the 15.21 so it leaves you no room primarily because simply put the ceiling is lower. You just don’t have the same amount of room up under the tax cap. Why fire protection a recommended increase? And a difficult conversation. $14.6 million dollars is needed for equipment replacement over the next three years. For the first time in SPLOST, there was no funding allocation for fire equipment. In SPLOST 7 there was $6 million dollars that got them through their, half of their equipment needs. The rest comes out of their general operation millage rate. That’s how fire protection is funded. Fire revenue comes from two places. It comes from the ad valorem tax collections and it comes from insurance premium taxes that comes straight from the state. The control is a revenue, the piece that this body has control of is the ad valorem tax collection rate. If an additional .25 mills, a quarter of a mill, was added to the 2021 fire protection millage rate, it would generate approximately $2.3 million dollars to begin to offset the equipment needs for fire protection. Mr. Garrett: Can I ask a question while we’re talking about fire? Mr. Mayor: I would like for you to ask a series of questions. 4 Mr. Garrett: This question is for the Fire Chief, if that’s okay. Before we get to you, Chief, if we do this rate for the fire protection as you’re suggesting, how much additional will that bring in per year for fire? Will it get them their $14.6 for the three years? Ms. Williams: It won’t quite get them there. The additional quarter of a mill plus the digest growth that we’ve seen this year for 2022 will bring in $2.3 million dollars. That should be ongoing but it’s still obviously a little short of the $14.6. Mr. Garrett: Chief, I’m sure that you’ve been part of this process of getting here and we’re hearing about the equipment failures and all of that and that was all pre-you. Is this increase th specifically for the equipment or is it for the 4 battalion that’s being discussed about adding that th 4 battalion? Chief Burden: I’d say a little bit of both, Commissioner. As you’re aware, when it comes to the capital needs of the department, fire trucks being the second largest of those capital needs, and as you’re also aware, fire trucks, vehicles and equipment, those apparatuses were not part of SPLOST 8. Mr. Garrett: Understood. Chief Burden: Which left us no funding mechanism for those vehicles. th Mr. Garrett: In regards to adding that 4 battalion which is traditionally going to add about $300,000 to $400,000 extra to your budget needs per year, do you think it’s time to do that especially with the equipment problems that you’re experiencing or should that be something that we consider pushing for a more robust conversation in the future than trying to implement it this way? Chief Burden: I definitely think it’s time, Commissioner. I think we’re overdue in adding those resources and that critical oversight to the department. I think it’s something that should have been in place quite some time ago. Mr. Garrett: It all comes back to the conversations when we’re finding out about these conversations not from you that’s a little shocking but that’s beside the point. I just wanted to make sure I was tracking because I kind of assumed that that was going to be part of this increase. Ms. Douse: Commissioner, the Administrator’s Office nor the Finance Department has had conversations with the Fire Chief concerning this increase. As you know it is proposed but it is our recommendation, my recommendation as the Interim Administrator, that these dollars go towards his capital needs particularly his equipment. Mr. Garrett: And is there a way to specifically specify that? Ms. Douse: Yes, there is. Mr. Garrett: Okay, thank you. 5 Mr. Hasan: I have a question, Mr. Mayor. I think what I just heard though is going to put him back in the box if you make it just for capital needs. He’s just saying to us that it’s something that he just wants to haphazardly do. He is saying that it’s something that should have been done and if we’ve got an opportunity to do it, we ought to allow him to do it and not just make sure it’s for capital needs. He’s saying he needs both of those things to happen simultaneously, this enhancement here, will allow him to do the thing to fully function and allow him to do that. Now if I misunderstood what you were saying, I completely apologize. I think I was half asleep and woke up. Mr. Garrett: Commissioner Hasan, and to your point I think that that is a discussion that we should be having during the budget process as we’re talking about adding positions and things like that. I think that’s part of the bigger conversation I was hoping that was going to take place. Mr. Mayor: It absolutely will take place because you’ll make sure it does and I’ll help you with that. Ms. Williams: To expound on that the Fire Department’s operational needs are funded this year. They are fully funded. His capital needs are not. So hence the suggestion to designate this towards capital and this is not a new approach. Those of you who have been around or are watching this, we actually did this some years ago. We levied an additional quarter of a mill for capital replacement however with the expansion and new stations getting added on and new personnel added, eventually that ate up those resources but there were resources in SPLOST that took care of the Fire Department’s capital needs. Those resources are not available throughout SPLOST 8. You’re looking at a long period of time without any designated funding to help buy equipment and fire equipment, technically, it’s not cheap. Mr. Mayor: Administrator Douse. Ms. Douse: Commissioners, I also wanted to just add to this point that the Fire Department’s operational needs for this year are budgeted so concerning the additional battalion, those needs are already taken care of and of course we are entering into planning for fiscal year ’23 in which those operational needs will be covered at that time. Mr. Mayor: I was going to say something but it will start a fight. I won’t do it. Ms. Williams: Okay, this is the slide that everybody probably wants to see. What happens to the hundred-thousand-dollar house if we go through with the proposed millage rates that have been recommended. So if your hundred thousand dollar house stayed a hundred thousand dollar house and it’s not on this slide and if you were one of those people that your property value did not increase, you can go yay, my property value did not increase, but at the same time if you go to sell your house you’re going to be a little bit on the short side. If your hundred-thousand-dollar house stayed at a hundred-thousand-dollar house, your taxes would go down about 20 bucks. If your hundred-thousand-dollar house increased in value, approximately 18% which is I think the rough average that I got from the Tax Assessor was somewhere between 16 and 18, that seemed to be a comfortable number to use, that hundred-thousand-dollar house is now worth $118,000 6 house. At 40% of its assessed value, that’s $47,200 and last year homestead exemption which in Richmond County for the normal homestead exemption is $5,000. So that gives you $42,200 for your taxable value of your house. Go through the scenario in your suburban district in 2021 you pay $410.00 on that hundred-thousand-dollar house. With the proposed rates from 2022 in the suburban district on the $118,000 house the tax bill would be $478.00. It’s an increase of $68 or something just below six or seven dollars a month so a couple of gallons of gas a month depending on where gas is right now. I used to use a gallon of milk, but it fluctuates kind of like gas to tell you the truth. But that would be the difference applying each one of the millage rates that I’ve proposed. $68 in the suburban district on that now $118,000 house or in the urban service district, it would be $78 on that same $118,000 house that last year was $100,000 house. Those are the recommendations. This would be the action if you choose to do so is to approve the proposed rates. Remember step one. This is just the proposal. This triggers the advertisement and this starts the process. thst Mr. Mayor: I’ll go to the commissioner from the 7, then the 1 and I’ll come back to the th 8. Mr. Frantom: First off like the screen when we first, this is why I asked the question that we weren’t voting today and then I don’t know why this is on the screen because we said we weren’t voting and I think that’s why my colleague left because we said we weren’t voting today so let me first say that. Ms. Williams, the fire revenue is $2.3 million. What is the tax increase for the general fund revenue when we go from 7.98 to 8.411? What is the increase in general fund dollars? Ms. Williams: I’m not calculating an increase from the 7.9 because 7.9 puts us behind the eight ball. As I said that puts us a half a million dollars short of your budget but the 8.4 you would generate approximately $2.1 million dollars over your revenue budget that has been set for ad valorem taxes. Mr. Frantom: So in the proposed $2.1 million dollar tax increase for the general fund, 2.3 into the fire, Blythe as far as that increase, they know that. We’re good, all that, we can do that with the increase in Blythe from the 2.6 to the 3.2? Ms. Williams: We set the millage rate for fire protection for Blythe and it is separate from the regular fire protection millage rate because they get a direct allocation of insurance premium taxes. Mr. Frantom: And then as far as the sales tax credit, we’re at the cap at that 6.077? Ms. Williams: That’s not a cap, sir. That’s just a computation of the actual amount of sales tax that we received in 2021 turned into a millage rate. Mr. Frantom: That’s a perfect answer because we continue to talk about how our sales tax revenue is up and my question is can we not increase that or does that need to stay where it’s at? 7 Ms. Williams: It’s a mathematical computation that it cannot change. (inaudible) sales tax credit that is the collections divided by the digest equals the (inaudible). Mr. Frantom: Okay, so based on what the roll back is versus what the recommended millage rate is, how much are we short in the general fund budget if we go with the roll back rate? Ms. Williams: A half a million dollars. Mr. Frantom: A half a million dollars, okay. And we still haven’t talked about street lights, we still haven talked about the compensation study was something this government wanted to talk about from a budgetary standpoint. We still haven’t talked about Parks and Rec and their needs. We talked last week about how well from a sales tax revenue, the American Rescue Funds where we got $86 million, the stormwater fee and we’ve got money. I think that, I would hope that this body would have this conversation about where we can find $500,000 before we just go and approve something where there is a $1.5 million dollar surplus when you look at all this money we’ve been taking in and people are hurting. So I would hope we would get to have those conversations before we finally approve this because based on my conversation with Scott like 65% of the homeowners in Richmond County increased their property values so that’s a tax increase for 65% of Richmond County and they all need to know that. And I just think at this time for what we’ve done, how well we’ve been good stewards of this money, how well we’ve gotten all these other revenue sources coming in that we really need to look at what we can sharpen the pencil on our end before we go and approved a recommended rate that’s going to put more on the taxpayers. Thank you, Mr. Mayor. st Mr. Mayor: Thank you. Commissioner from the 1. Mr. Johnson: Thank you, Mr. Mayor. And that really leads into the question that I have. I mean an extra couple of cents can put people in really tough shape financially. I understand that we have a fiduciary responsibility for the government but we also have it for the taxpayers as well. I know we have things to cover but it’s difficult sometimes to kind of face that one on one being that you know you’ve got so many people that may be in hard positions if we went certain routes so the only question that I have, I’m comprehending where we’re going. The only question I have is what can be done to help the senior citizen in whatever neighborhood that cannot afford an extra 60 bucks or extra 7 bucks a month or whatever the case, what can we do from a policy perspective to help that senior or just to help that general person as well. We showed on the presentation a homestead exemption but that’s granted at the age to get it. Can you help me understand this? Ms. Williams: The $5,000 homestead exemption is available to anyone. There are probably 17 or 18 other types of exemptions that are available. Over 65. Help me, Ms. Douse, you worked in Tax Commissioner’s office. There’s double exemption $10,000. Anybody over 65 pays no school board taxes at all which is 75% of their tax bill -- Mr. Johnson: Is that automatic or do they have to apply for it? Ms. Williams: You just go in and show them your birth certificate and file for it. It’s a painless process. There is the early payment discount that we mentioned which all mortgage 8 companies are required to do that. If you have an escrow account and it pays your taxes for you, they are required to take advantage of that early payment discount. There are veterans exemptions, there are exemptions for disabled. I would not begin to dive any further down in that. Mr. Johnson: I’m all for doing what’s best for the City of course but I hope that in the future we’ll be able to kind of look and definitely I’m going to direct this to Scott as well because you’re going to have to be instrumental here as well is that we need to be looking at ways to kind of help those seniors who are on fixed incomes. When the values went up in Sand Hills, my phone rang the entire week so much so we had to have a special town hall up there just to kind of get folks to understand what’s going on. That’s apples to oranges a little bit but I want us to be thinking along those lines and that was really the only question. I don’t need to go any further than that. Ms. Williams: On consent just a few minutes ago your medical contract for your prisoners at the Jail went up half a million dollars. So not only are you looking at that half a million dollars that you may be short here as you’re widening the gap possibly with your expenditures. You’ve got to be able to provide the resources to do what you guys want to get done. We hear you know all the projects. Projects require resources. Mr. Mayor: Director Williams, I think this body understands that projects require resources. We just had a conversation with the Fire Chief. Prior to the Fire Chief we had a conversation with Director Malik about resources versus priorities. I don’t think that’s the issue. The challenge for this body right now is this is a conversation that we should have known we were going to have last week and we knew we were going to have it and now we’re having it in a special called meeting where initially we said we were not going to vote on anything but we’re going to vote on something because you want us to, you need us to and my challenge, my frustration right now in all candor is how we’re articulating this half a million dollar shortfall. The reality of it is if you go back to page 6, slide 6 of your presentation how you’re trying to articulate that is just not – Ms. Williams: (inaudible) is not slight of hand here, sir. Mr. Mayor: What you’ll never have to worry about is me saying slight of hand because I’m just going to come out and say it. I think ya’ll know that now in my eight years. I’m trying to walk into it gracefully from the standpoint of we’re not telling the full story. I mean the reality of it is you’ve got $450,000 because you’re incentivizing people to pay their taxes. Okay? The second piece is we’re encouraging people to make investments and redeveloping in our city which is why you have three TADs. And because of that here’s the benefit and there is for lack of another word, it’s late in the afternoon, my eyes are hurting, there’s a trade off today. And so to suggest we’re in a hole because you know the money’s just not there, that’s not true. Ms. Williams: That slide is intended to represent the money that is collected after various things happen versus budgeting. There is no economic impact built into it. It’s just hard dollar collections shown on that slide. Mr. Mayor: Yeah, but we’re sitting here for the (inaudible) and Alan Lyles and Garnett Lewises or whatever his name is, Gardelle Lewises of the world who sit and write these silly things, 9 you know. They’re paying attention to this and saying you know, you guys are just mismanaging, misappropriating dollars and that’s not true because they hear a piece without telling the full story and until January 2 I’m going to just encourage everybody to tell the full story. Tell the full story that there’s a hotel right over here called the Holiday Inn Express that’s in the TAD that was renovated when it was a dump and now you’ve got a valuable piece of property over there because of this. You go down the street and I can talk about $350 million dollars’ worth of investment. Tell the full story. I’m on your team, we’re on the same team. Just tell the full story. Commissioner th from the 8 and then the Mayor Pro Tem. Mr. Garrett: Thank you, Mayor. This might be the first time in our four-year history of working together that I agree wholeheartedly with you. I tell people all the time we have to tell our story and when we’re getting slides like this that tell a story, I know that you’re just trying to, you’re a numbers person so I think I kind of understand why you tell the story the way that you do but when it comes to us and like the folks that they Mayor mentioned that are watching us and that will see these slides, that will copy them and then they’re going to share them on social media, you’ve got the news out here reporting on what’s being said up here, all they’re hearing is tax increase, tax increase, tax increase, Augusta’s wasting money. That’s not what is taking place here. And you know until we’re able to tell the entire story, like the tax cap. Nobody has mentioned at all today that Augusta, Georgia is the only entity in the state of Georgia that has a tax cap that is imposed on us. It’s been imposed on us since 1979. But the fact that we have to operate under that thumb that’s continually pressing down on any opportunity that we have to help grow and sustain, you know, that is the story that we need to be telling. Most of our citizens don’t understand that. They don’t see it. People ask all the time how is Columbus able to catch up with Augusta. Guess what? They’re not operating under a tax cap. How is all these cities around Atlanta growing and busting at the seams? They’re not operating under a tax cap. Nothing is holding them back and so until our state hears from us that we need to remove that and to actually work towards getting our community to fully understand that that is one of the things that is holding us back we’re not telling the full story. But when you’re talking about this, when you’re throwing out the full roll back and then you’re saying well, but here’s the proposed and if we do the proposed which is going to provide the services that we need, it’s going to be a tax increase so I need you to make a decision on that today so we can stay on some preconceived schedule that we found out about when you started giving this presentation, I’m sorry. That’s unfair to us. It’s unfair to us because we have to answer the questions to the citizens. You’re not getting those calls. So I think there is a much more robust conversation that we have to have in regards to all of this. Mr. Mayor: Administrator Douse and then the Mayor Pro Tem is going to close us out and he’s going to passionately make a motion. Ms. Douse: Commissioners, please keep in mind that today’s request is for you to approve the proposed rates and with that will be additional public hearings as well as if the commissioners are requesting information from the Finance Department or even the Administrator’s Office prior to August 30, we’ll be more than happy to give you that information but this request today is a requirement for the information, the five-year-history to be advertised which will in fact assist with keeping us on schedule with the Tax Commissioner’s office. 10 Mr. Mayor: And the Mayor Pro Tem will take the slide that’s in front of him and passionately ask a series of questions followed by a passionate motion. Mr. B. Williams: Yeah, un-huh. Yeah, un-huh. I’m just going to pick up where Commissioner Garrett, what did you call it (inaudible), I was trying to figure out what is a (inaudible). Ms. Williams, you don’t know which way to go because people are talking about tax increases, roll backs, tax caps and all that kind of stuff. I’m just going to make a general statement in general. Here in Augusta we always talk about what everybody else is doing and we say we need to catch up. No, they’re trying to catch up to us because you know they mentioned, somebody mentioned to me North Augusta is building something they were building over there and we already have one of those things. An amphitheater. We already have one, we just need to improve it. We’re doing a lot of stuff. We’re doing roads and talking about fire and fire stations, their equipment and what have you. We look at what we do at the Commons on Sunday and we go out there and enjoy ourselves and we have a good time. But those things cost money. But what some of us don’t realize is that you have to pay taxes and sometimes taxes may be increased. You’re talking about, you’re recommending tax reform or whatever it is that we’re going to vote on in a minute. My thing is that when I leave my subdivision and go down the roads in Richmond County, I don’t want to see blight. I want to see improvements, I want to see new buildings, I want to see Augusta growing. Some of us don’t understand that Augusta can’t grow if we stay in the same roadway. If we don’t increase taxes from time to time because it will be a time when you need to increase them and sometimes when you want to give the people a little money back or what have you, I guess you call that a roll back or something. We had people in here, they were mad because they had to pay so much taxes on their homes and what have you and she’s going to get me but had the young lady in here a week or so ago talked about her taxes being so much and then they came out to the house to take a look at it, her taxes increased by $300 because she didn’t realize that she had made a lot of improvements and they didn’t know about the improvements. I said all of this to say that sometimes if you want something worthwhile, you’re going to have to pay something for it whether you roll it back, whether you increase it, whether you stay the same, taxes are necessary. I don’t really want to hear about North Augusta, Columbia County, Burke County, all those other folks. I want to see what we’re doing in Augusta, Georgia because Augusta, Georgia is dear to my heart. We need to make the improvements; we need to get up off of our tails as commissioners and make the vote that we need to make in order to make this go because Augusta is number one and we should treat it that way. With that said would you like to say anything to me, Ms. Williams? You’ve got anything? I’m going to make the motion. Is this what it is in front of my today? The Clerk: Yes, sir. Mr. B. Williams: A motion to approve proposed 2022 mill rates for each taxing district, advertise the required five-year-history of the digest and to schedule the date of August 30, 2022 for the meeting to adopt the rates proposed. Mr. Hasan: Second. Mr. Frantom: Point of clarity. 11 Mr. Mayor: State your inquiry. Mr. B. Williams: Point of clarity. Mr. Frantom: Is this for the recommended rates, voting for the recommended rates for 2022? Is that what this vote is? Okay. Mr. Mayor, I’d like to make a substitute motion. Mr. Mayor: Okay. Mr. Frantom: I’d like to make a motion for the calculated roll back rates in the middle of the one that we saw on slide 9 in the middle that makes it flat and no tax increase for the taxpayers. Mr. Garrett: Second. Ms. McKnight: Second. Mr. Mayor: All right, I’ve got a motion with a proper second. Voting. Substitute, rather, substitute motion with a proper second. Mr. Johnson, Mr. D. Williams, Mr. B. Williams, Mr. Hasan and Ms. Scott vote No. Motion fails 4-5. Mr. Mayor: All right, we’re back to the motion as presented. Voting. Mr. Hasan: This is just proposed. Mr. Mayor: I think everyone understands this is the proposed mill rate and it’s not an adopted rate. There’s time to change and decide between now and 30 August. Okay? Between now and 30 August. All right. Voting. Mr. Frantom, Mr. Garrett, Mr. Clarke and Ms. McKnight vote No. Motion fails 5-4. Mr. Mayor: Now let me talk about what our posture can be. The reality of it is tax bills are going to go out. It’s no worries. We’ve been here before. We’ve had this conversation. As I understand it if these slides and the vote is on next week, we’ve still got sufficient enough time to make the tax bills as well as the public hearings based on the dates in front of us. Is that not true? Administrator Douse. Ms. Douse: You’re correct, Mayor Davis, however we would have to schedule another special called meeting for the commissioners to vote on this matter to advertise in a timely fashion. Mr. Mayor: Well, we could advertise it by Friday that it’s going to take place on Tuesday at 2:05. The Clerk: You’ve got to advertise the rates in the newspaper. 12 Mr. Mayor: I understand. So somewhere between now and – Ms. Williams: The advertisement needs to appear in the paper no later than Monday for a proposed rate other than the roll back rate. The roll back rate goes through, it shorts the time frame by an entire week. Mr. Mayor: And if memory doesn’t serve me well, tax bills go out at the middle of September? Okay. Ms. Williams: Yes, sir. The issue that the Tax Commissioner and the Tax Assessor find is that they have to get an appointment with the Department of Revenue to have the digest approved. That is a whole process in and of itself before they can send those bills out and there is th a deadline on the 30, August 30 – Mr. Mayor: September 1. Ms. Williams: September 1 to get that done hence us backing up and trying to devise a timeline that would let that happen on time. Mr. Mayor: Okay, all right. I’m not going to push one way or another. I know we can get this done because the conundrum is that you’re really concerned about publishing it in the newspaper which I think has not been done to date, right? Ms. Williams: You can’t. Mr. Mayor: Right. So maybe what should have happened is we should have said let’s vote on it so we can publish it in the newspaper. Okay, to that end, yeah, we’ll have another corresponding action. We’ll get it done. This meeting stands adjourned. \[MEETING ADJOURNED\] Lena J. Bonner Clerk of Commission CERTIFICATION: I, Lena J. Bonner, Clerk of Commission, hereby certify that the above is a true and correct copy of the minutes of the Called Meeting of the Augusta Richmond County Commission held on August 9, 2022. ________________________ Clerk of Commission 13