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County tax rate proposed to drop; revaluation to determine tax bills

By Lisa Majors-Duff
With Jackson County's property values estimated at nearly $3.3 billion following the first revaluation in eight years, the 2000-01 property tax rates could drop from 53 cents to 48 cents. This year's total budget, as presented by board Chairman and Budget Officer Jay Denton, is projected to be $33,005,273.

Denton presented the budget at the board's regular meeting June 1. A public hearing on the document, which must be approved by July 1, has been set for Thursday, June 22, in Courtroom One of the Justice Center at 7 p.m. A special meeting of the board will be held Tuesday, June 13, at 7 p.m. to discuss the budget and any other business.

A decrease of 5 cents in the tax rate will not mean a decrease in taxes for most Jackson County property owners. The recent revaluation of property done by the county's tax assessor's office estimated an average increase of nearly 58 percent. For comparison sake, a homeowner with property valued at $100,000 under last year's tax rate would have paid $530 in taxes. If that same home was revalued this year to $158,000, the 2000-01 tax bill would be $758.40 under the new tax rate.

On the other hand, if the value of the same home went down, say to $80,000, then this year's tax bill on the property would be $384, compared with the $530 from last year's higher value and higher tax rate.

Jackson County taxpayers were notified by mail of adjusted tax values in April. Multiplying that figure by .0048 will produce the tax bill under the proposed millage rate.

The next reappraisal of land will be done for the 2004 budget year, a shortened cycle approved by the board several months ago. The estimated cost of that work, which will be done by the tax assessor's staff, is $600,000. Denton proposes that $150,000 be put aside for four years, beginning with the next budget, to fund that project.

Budget highlights

Public schools - The Jackson County Board of Education requested $5,581,686 to cover 2000-01 operating funds. Denton's recommendation is a 5 percent increase, or $220,227, for a total of $4,204,782.

"Due to major increases in funding for capital improvements for the school system, I have not included the teacher supplements in the proposed budget," Denton said in his budget message. "I have recommended that an additional $127,570 be allocated to current operations for the new buildings' start-up cost."

Jackson County teachers, with support from the board of education, have addressed commissioners on many occasions during the last few months requesting specific funds for a teaching supplement. They based their request, they said, on a need to attract and retain quality teachers now and in the future. Jackson County will suffer, they say, when a projected teacher shortage forces it to compete with counties that offer supplements.

The teacher supplement death knell has not yet sounded, though. The board of education can still arrange its budget to include extra funds for teachers if it chooses.

Denton's pointed out that of the $3.5 million to be paid this year for debt service on 10 building projects, the majority - 60 percent - will be paid for school facility improves at each public school sites, with the exception Cullowhee Valley School, the system's newest. The total capital project budget is $32,471,031, which includes five school building projects, a new jail/Sheriff's Department, a multi-purpose recreation center, an expansion of human services and a water and sewer project along Scotts Creek.

Denton has also proposed a $233,951 elementary school computer lab technology upgrade to replace existing hardware, software and peripherals at each of the county's five elementary schools.

"The N.C. State Board of Education is requiring all North Carolina public school students to pass the ŒState Computer Skills Curriculum' test to graduate from high school," said Denton, a former school teacher. "Next year students must be able to communicate on a wide area network with access to the Internet. These mandates require advanced technology that is not available in our present computer laboratories."

The one-time appropriation would purchase 114 computers, five overhead projectors and five printers. County officials would be in charge of purchasing the Power Mac G4s and other hardware for the schools, said Denton. These funds could only be used for this purpose, he said.

"As technology changes on almost a daily basis, we must equip our schools with the technology needed to insure that our students have the essential technological skills and knowledge needed for their future," he said. "It is imperative that this technology is available to each and every student in Jackson County."

"It's kinda' strange how this came about," Superintendent Frank Burrell said of the appropriation to purchase the computers. "But I don't want to turn a gift horse down. It will be a tremendous help."

Solid waste - As has been the case for many years, disposal of solid waste remains a top budget item. With less than six months of space remaining at the Dillsboro construction and demolition landfill, Denton has proposed a new C&D facility be sited on property owned by the county on Mineral Springs Road.

The 20-acre tract was originally purchased to relocate Scotts Creek School. That plan was halted when asbestos was found at the site. The new Scotts Creek School, at a cost of $11 million, is under construction on Parris Branch Road, with an estimated opening date of fall 2001.

Cost to construct a new C&D landfill, which Denton has labeled a transfer station, has been estimated at $500,000 including equipment.

Also included in the budget for consideration by commissioners is a landfill fee ordinance, which would increase the residential disposal fee from $45 a year to $60 a year and decrease the business fee from $144 to $60 per year. A total of five fee categories are proposed, including $4 per room at motels, hotel, bed and breakfasts, and inns presently required to pay occupancy taxes; $4 per campsite and temporary RV site at campgrounds, but $60 per full-time RV site; and $4 per bed for hospitals, nursing homes and residential schools.

The proposed fee ordinance also puts disposal of yard waste at $20 per ton, concrete and brick at $45 per ton, C&D waste at $45 per ton and all other waste transported to the Macon County landfill at $50 per ton.

No fees will be charged to businesses within the town of Sylva, many of which contract with the same hauler Jackson County uses to transport its waste. Disposal of white goods is also exempt from fees, as are vehicles and tires.

Even with the new fee schedule in place, the general fund will be required to contribute $911,843 to solid waste operations. Mediation efforts at the former landfill in Dillsboro are estimated at $90,000 for groundwater and gas monitoring, Denton said.

Human services - The largest single budget expenditure, at $7.4 million, human services takes in the health department at $2.5 million and Social Services at nearly $4 million. Other services included in this category include Smoky Mountain Mental Health, $105,000; Department on Aging, $161,405; emergency food and shelter, $11,403; Council on Alcohol, $30,105; Webster Enterprises, $25,000; and veteran's services, $35,797.

Public safety - More than $4.2 million has been proposed for public safety in the following line items: Sheriff's Department, $1,462,914; jail, $438,411; domestic violence prevention, $92,026; emergency management, $316,317; fire protection, $675,582; inspections, $396,050; and ambulance/rescue squads, $876,175.

"A 5 percent increase in contributions to the volunteer fire departments and rescue squads has been proposed," Denton said. "Retirement contributions are included for the volunteer firemen, and new communication equipment has been included for the fire departments.

"The ambulance contract with the Glenville-Cashiers Rescue Squad has been increased by 10 percent," he continued. A new ambulance for the squad is also proposed.

General government - The cost to operate Jackson County government's 13 departments and to pay the salaries of its 200-plus employees is projected to be $3.2 million. Included in this category is $59,000 for legal services and $41,000 to operate court facilities.

"A facility to house the grounds/maintenance department office and equipment space has been included in my proposal," Denton said. "Space requirements are currently out of compliance with safety regulations."

The personnel technician position in the administrative department is proposed to be cut in order to fund a new code enforcement officer in the inspections department, Denton said.

"This position will be responsible for the enforcement of ordinances and inspections," he said.

Though not a part of Jackson County government, the Economic Development Commission is proposed to receive a $150,000 contribution. SPIR, which had requested $20,000 from the county, is recommended to receive $10,000.

Community Development - "The Cashiers CDC has developed a master plan for improvements to their facility," Denton said. "I have increased the funding to the CDC to assist in building improvements and staffing. The funding level has been proposed at $120,000. The CDC has agreed to provide office space for the county. I am proposing that the Cashiers annex fund be eliminated to provide the increased funding."

Most other county CDC organizations are proposed to receive $1,000, with the exception of the Savannah CDC, which is recommended to receive $2,000. The Family Resource Center is proposed to receive $9,000, while the Community Volunteer Center is recommended to receive $10,000.

The proposed budget is available for review at the Jackson County Library and in the county manager's office at the Justice Center.

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