J - Monroeville

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MUNICIPALITY OF MONROEVILLE2012 BUDGETTAX COLLECTIONREVENUE: Real Estate TaxThe real estate tax is the second most important source of revenue for theMunicipality of Monroeville. In 2012. the 2.2 mill current real estate tax revenues will generateabout 18 percent of the total general fund revenues. The tax is levied on commercial,residential and all other nonexempt real property. There are approximately 11,617 taxableproperties in Monroeville. During 2001, every property in the county was given a new marketvalue that determined the new assessment for each parcel. The revaluation program wasnecessary to correct inequities in the property assessment system. These inequities prompteda 1997 court ruling requiring a full revaluation of all properties to ensure that all propertyowners pay their fair share of real estate taxes. Even though the assessment provider,Allegheny County, has locked in 2002 assessments, Allegheny County has a court order toreassess all properties in the county by 2012. The county has stated during the summer of2011 that they will not be able to meet this deadline. So it remains to seen whetherMonroeville properties will be reassessed in time to make a difference in the real estate taxcollection. Staff is projecting real estate tax collection based on the 2002 assessments as ithas in recent years until further clarification comes from the county. Therefore, it is doubtfulthat any significant increase in revenue from real estate tax will take place in 2012. Thecurrent estimate of the 2011 assessed value is $2,089,249,420.The real estate tax collector for the Municipality and Gateway School District, per theHome Rule Charter, is elected.The average rate of collection for the real estate tax for the last five years has remainedabout 99 percent of the levy. Approximately $40,000 will be considered delinquent at the endof 2011.In 2012, the Municipality will receive an estimated $630,000 in proceeds from theAllegheny County Regional Asset District (ARAD) 1 percent sales tax. As mandated by law,two-thirds of those proceeds must be used to reduce municipal taxes. The 2011 real estatetax rate reflects the continued reduction due to the anticipated proceeds of ARAD sales tax.In 2012, it is recommended that real estate taxes for the Municipality continue to be dueon the following payment schedule:DiscountFacePenaltyMarch 1 - April 30May 1 - June 30After June 30Recommendation for 2012:The real estate tax is currently at 2.2 mills. The 2012 tax rate will depend ondiscussions from budget work sessions and public hearings.- 33 -
MUNICIPALITY OF MONROEVILLE2012 BUDGETACT 511 TAXESThe Municipality relies on Act 511, the Local Tax Enabling Act and Act 62, the HomeRule and Optional Charters Act, to levy various non-real estate tax revenues. Currently, theMunicipality levies the earned income tax, the mercantile and business privilege tax, the localservices tax and the realty transfer tax.In 2011, it is projected that Act 511 taxes will raise an estimated $13,985,000 inrevenue for Monroeville. The revenue expected from these sources in 2012 without anychange in tax rates amounts to about $13,740,000. The 2012 revenue estimate is aconservative estimation of income from all Act 511 sources.REVENUE: Earned Income TaxThe Municipality's primary source of tax revenue is the earned income (EIT). It is a taxon gross wages, salaries, commissions, net profits and other compensation earned byMonroeville Municipal Residents. EIT revenues are collected on a quarterly basis. Revenuesreceived in 2012 will be associated with earned income from the fourth quarter and finalreturns for 2012, and the first, second and third quarter of 2012.In 2008, the Department of Community and Economic Development (DCED) undertooka Earned Income Tax Study which resulted in Act 32 of 2008. Act 32 reduced the 560 EarnedIncome Tax (EIT) collection entities across Pennsylvania to 69 Tax Collection Districts (TCD).The Municipality of Monroeville has been designated a member of the Allegheny CountySoutheast Tax Collection Committee (TCC). Each TCC has been tasked with theresponsibility of hiring an Earned Income Tax Collector and the Allegheny County SoutheastTax Collection Committee has hired Keystone Collections Group to collect the Earned IncomeTax. Earned Income Tax Collections by the TCC Tax Collector is mandatory for allMunicipalities effective January 1, 2012.Under Act 511, the Municipality is permitted to assess a 1 percent tax on earnedincome, one-half of which is shared with the Gateway School District. As a Home RuleMunicipality, Monroeville has the option of levying additional earned income tax under Act 62.Consequently, the Municipality from 1990-2012 imposed an additional 0.5 percent earnedincome tax increase.Recommendation for 2012:The earned income tax rate continues at 0.5 percent levied under Act 511 and 0.5percent levied under Act 62 for a total of 1 percent.REVENUE: Mercantile TaxThe mercantile tax is imposed on gross receipts for all persons engaging in anywholesale, retail, restaurant activity or place of amusement. Businesses involved inmanufacturing and agricultural activities qualify for exclusions. The rate is 2 mills onwholesale vendors and 2.5 mills on all others subject to the tax. Of this, a portion goes to theschool district.·34·
Page 2 and 3: TABLE OF CONTENTSMUNICIPALITY OF MO
Page 5 and 6: PROPOSED EXPENDITURESGeneral Fund:G
Page 7 and 8: has only a small reserve from which
Page 9 and 10: Expenditures1) Capital Expenses: Co
Page 11 and 12: GENERAL FUND: FUND BALANCE ANALYSIS
Page 13 and 14: Govemment Finance Officer's Associa
Page 15 and 16: f)g)h)i)j)k)I)m)n)0)p)Crimes code u
Page 17 and 18: • Continued to partner with the A
Page 19 and 20: • Installed 400 feet of 6 inch fr
Page 21 and 22: SIGN SHOP AND ROAD MARKINGS 2011 AC
Page 23 and 24: SENIOR CENTER 2011 ACCOMPLISHMENTS:
Page 25 and 26: MANAGEMENT INFORMATION SYSTEMS 2012
Page 27 and 28: POLICE COMMUNITY SAFETY, JUVENILE S
Page 29 and 30: oooooContinue to expand marketing e
Page 31 and 32: CAPITAL IMPROVEMENTS FUND- the Capi
Page 33 and 34: opportunities continue to eliminate
Page 35: 2012 PROPOSED BUDGET REVENUES1% 0%2
Page 39 and 40: MUNICIf'ALII Y OJ- MONKOE:VILU:2012
Page 41 and 42: MUNICIPALITY OF MONROEVILLE2012 BUD
Page 43 and 44: 2012 BUDGETBUILDING & FIRE PROTECTI
Page 45 and 46: DEPARTMENT OF RECREATION, PARKS AND
Page 47 and 48: RECREATION PROGRAM FEESAdult/Teen P
Page 49 and 50: sports Leagues:Basketball - Grades
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Page 53 and 54: 2012 BUDGETINTEREST/FUND BALANCEREV
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Page 57 and 58: ¥..QEIT DESCRIPTION 2008 ACTUAL 20
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MUNICIPALITY OF MONROEVILLE2012 BUD
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• .-"DEPI DESCRIPTION 2006 ACTUAL
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•IMUNICIPAL LIBRARYMUNICIPALITY O
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SERIES OF 2011- $ 7,450,000.00Total
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MUNICIPALITY OF MONROEVillE2012 BUD
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el NEWCapitallmproltements 2011·2C
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,et NEWCapitallmprovernents 2011-20
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• Proposed expenditures during th
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(h) Judgments entered by the audito
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MUNICIPALITY OF MONROEVILLEMUNICIPA
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MUNICIPALITY OF MONROEVILLEPOLICE D
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MUNICIPALITY OF MONROEVILLEREFUSE C
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DEPT #1THE MUNICIPALITY OF MONROEVI
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MUNICIPALITY OF MONROEVILLE, PENNSY
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J - Monroeville

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