4-23-2020 Budget Work SessionWORK SESSION AND BUDGET PUBLIC HEARING OF THE ISLE OF WIGHT COUNTY
BOARD OF SUPERVISORS HELD IN THE ROBERT C. CLAUD, SR. BOARD ROOM OF
THE ISLE OF WIGHT COUNTY COURTHOUSE LOCATED AT 17090 MONUMENT
CIRCLE, ISLE OF WIGHT, VIRGINIA ON THURSDAY, THE TWENTY-THIRD DAY OF
APRIL IN THE YEAR TWO THOUSAND AND TWENTY
PRESENT:
Joel C. Acree, Windsor District, Chairman
Richard L. Grice, Smithfield District, Vice Chairman
Rudolph Jefferson, Hardy District
William M. McCarty, Newport District
Don G. Rosie, II, Carrsville District
ALSO IN ATTENDANCE:
Robert W. Jones, Jr., County Attorney
Randy R. Keaton, County Administrator
Donald T. Robertson, Assistant County Administrator
Carey Mills Storm, Clerk (via video)
CALL TO ORDER
Chairman Acree called the work session of the Board of Supervisors to order at
6:00 p.m.
APPROVAL OF AGENDA/AMENDMENTS
Supervisor McCarty moved that the agenda be amended to include a discussion
under Old Business regarding the County's concealed weapon permit fee. The
motion was adopted unanimously (5-0) with Supervisors Acree, Grice, McCarty,
Jefferson and Rosie voting in favor of the motion and no Supervisors voting
against the motion.
INVOCATION
Assistant County Administrator Robertson delivered the invocation and led the
Pledge of Allegiance to the American Flag of the United States of America.
PUBLIC HEARING
Chairman Acree called for a public hearing on the proposed Operating and Capital
Budgets for Fiscal Year 2020-21, related ordinances, and the FY2021-30 Capital
Improvements Plan.
The public hearing was opened and persons called to speak in favor of or in
opposition to the proposed Budgets.
Herb DeGroft of Mill Swamp Road distributed information related to school funding
and advised that $400,000 in excess funds exist in the school budget which could be
used to fund SROs in the County's elementary schools related to the Pruden Center
rebate; facility rents; and, a professional Development Director.
There being no one else present to speak, County Attorney Jones advised that the
public hearing would remain open until 11:59 p.m. tonight to allow those watching
online to submit their comments via email.
The below comments were received via email:
From: Jim Phillips <b52loadr@gmail.com>
Sent: Saturday, April 18, 2020 2:51 PM
To: Budget Public Comments <budget@iwus.net>
Subject: Budget 2020/21
My question and observation are as follows: Considering that the budget has to
be adjusted to reflect a negative tax base from what was anticipated; what
adjustments are to be made? Now priorities have to be set and nice to haves
negated or curtailed. The people will need to be a part of an honest
discussion as to what has to be done versus what must be curtailed or
eliminated due to the impact of the economic shutdown of the entire State.
Look forward to hearing from you.
Jim Phillips of Smithfield VA
757-812-2066//b52loadr@gmail.com
From: Brian Wells <brian.a.wellsl@gmail.com>
Sent: Thursday, April 23, 2020 10:09 PM
To: Budget Public Comments <budget@iwus.net>
Subject: Attn: Budget
Dear Board of Supervisors,
I am writing with concern regarding the funding of the County Fair in the
amount of $428,850, with the current restrictions regarding COVID 19 and the
stay at home order issued by Governor Northam currently ending on June 10th
2020. 1 feel that it is unlikely that an event such as the county fair will be allowed
to be held within the next 6 months. It seems short sighted to approve funding
for an event that I feel will likely be canceled or at a minimum curtailed. Even if
Governor Northam lifts the stay at home order it is unlikely that large group
gatherings will be allowed. The CDC has recommended canceling or postponing
mass gatherings, gatherings of over 50 people. The CDC does not state how long
these should be postponed for but it is unlikely that mass gatherings will be
allowed for the foreseeable future. There are a number of public officials
throughout the U.S. that have stated they believe Mass Gatherings will be
canceled until at least 2021. It is fiscally irresponsible to be planning for an event
that centers on a mass gathering of the county's citizens in these uncertain times.
Spending for an event that size begins well in advance of the actual event and the
funds allocated to the event could be better spent supporting the businesses and
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families locally rather than bringing in vendors and entertainment that won't
spend money or live in our community. Everyone knows funding next year is
uncertain and the money should be held in case the county is unable to afford the
many critical services our tax payers need. Approving a Fair budget is telling your
citizens you value entertainment over frugality.
There was discussion regarding the Concealed Carry Permit Fees, open carry
requires no permit and is therefore free. Under Virginia Law the maximum fee is
$50 split with the County ($35 optional portion) and the other $15 (required)
portion split with $10 going to the Clerk of the Court and the remaining $5 for the
State Police pursuant with Virginia Code 18.2-308.03. This fee is only for
Concealed Carry Permits as there are no other required gun permits in the state
of Virginia. As a citizen of the county I feel that this is a very reasonable fee for a
Concealed Carry Permit. Other states I have lived in charge significantly more for
their permits. The renewal is only every 5 years. Don't take what fees the county
can get to offset my personal taxes to benefit a handful of people that willingly
will pay the fee and should since they need to be and should be screened.
Very Respectfully,
Brian Wells
Windsor District
From: Ashley Greene <agreene@wtfreeclinic.org>
Sent: Friday, April 17, 2020 1:01 PM
To: Donald T. Robertson <droberts@isleofwightus.net>
Cc: Jessica Rockwell <JRockwell @wtfreeclinic.org>; Chet Hart
<chart@wtfreeclinic.org>
Subject: Western Tidewater Free Clinic Budget Request Presentation
Good afternoon, Don! I do hope this finds you safe and healthy! We appreciate
the opportunity to submit a budget presentation to share with the Isle of Wight
Board of Supervisors during their upcoming budget session. I've attached a
narrative that we'd love shared with the Supervisors and appreciate you helping
us get our message to them. During this crisis, WTFC is in need of the County's
support more than ever to serve our current patients and those who will need us
as a result of this pandemic. Stay well and thank you for all you do for Isle of
Wight residents and community organizations that serve them.
Best regards,
Ashley
Everyone at Western Tidewater Free Clinic would like to thank you for your past
support and for your consideration of our 2020-2021 budget request.
We are extremely grateful Isle of Wight County's financial investment in Western
Tidewater Free Clinic since 2007 has created a health home for thousands of
patients in need. With community partnerships like yours, the Clinic has been able
to provide care to more than 5,800 unduplicated patients through more than
168,000 on-site visits. These patients have received free medications with a retail
value of more than $49.7 million.
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In 2019, WTFC served 1,403 distinct patients in 13,502 total visits, including 595
dental patients in 1,999 dental appointments. Twenty percent (20%) of these
patients were Isle of Wight County residents, representing 278 people served in
2,729 visits, including 2 Isle of Wight County employees and 5 Isle of Wight
County Public School employees.
Your support makes it possible for us to provide these chronically and often
critically ill patients with lifesaving, comprehensive, coordinated care through the
many services offered onsite at WTFC, including medical, dental, vision,
pharmacy, and mental health, and through our specialty referral partnership
network.
Transportation is a major barrier for many of our patients from Isle of Wight
County. In an effort to ease this problem, we started offering eligibility and re -
eligibility appointments twice a month at Franklin Cooperative Ministries in
Franklin and once a month at Isle of Wight County Health Department. In 2019,
we scheduled 149 patient appointments at the Franklin location and 76 at the
Smithfield location.
The Clinic would not exist without our volunteers, donors, community
partnerships, and staff. We have approximately 21.1 Fulltime Equivalent
Employees (FTEs) and a volunteer base of over 140 volunteers including medical
and dental professionals and many administrative volunteers. During 2019, the
7,100 hours donated by volunteers accounted for approximately 3.4 FTEs.
Twenty-one (21) volunteers reside in Isle of Wight County which includes 6 board
members. Our shared goal is to improve the health of our patients and enable
them to take care of themselves and their families, keep their jobs and be
productive citizens.
Mr. M is one of those patients who first came to us ten years ago when he
became too sick to work. He lost his job, his income and his health insurance. He
got the healthcare he needed as a patient at WTFC and when he got better, he
found another job. He no longer needed our services. Mr. M returned not much
later when his employer gathered a group to help spruce up the Clinic grounds
and he eagerly volunteered to help. He told us that he was just so glad someone
was there when he needed them that he wanted to return the favor.
Unfortunately, Mr. M suffered another unexpected health crisis. Almost exactly
two years ago, his day had started like every other day, with him hard at work.
Suddenly, he collapsed on a suspended catwalk where he would lay for the next
four hours alone in a remote section of the work yard. Thankfully, he received a
call and was just able to reach his phone. It was his mother on the other end of
the phone who heard his whispered plea for help and quickly called his
employer's office. Mr. M was immediately transported to the local fire
department where he was airlifted to a hospital. He had suffered a massive stroke
and would spend the next 30 days between the hospital and an assisted living
facility.
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Mr. M had been without his vital blood pressure medication for 30 days because
he was unable to afford his medication due to a high deductible, causing the
stroke. Again, Mr. M was left unable to work and without health coverage or care.
However, he remembered his former health home and called us because he knew
when everyone else kept telling him no, the Clinic told him yes. He said he knew
this was the one place that would help him out, because we had helped him
before.
Thank you for your consideration of our 2020-2021 funding request of $85,000,
which would cover the annual cost of care for 70 Isle of Wight County patients
through about 894 visits. Thanks to our community partnerships, for every $1
donated to WTFC, we provide about $7 in medical services. Our annual cost of
care per patient is about $1,200, so last year's Clinic cost to serve Isle of Wight
County patients was $333,600.
Again, we thank you for your investment in the mission of Western Tidewater
Free Clinic and invite each of you for a tour of the Clinic to see the County's
investment at work.
Chairman Acree called for Board comments.
Responsive to Mr. DeGroft's identification of $400,000 in excess funds in the
School budget, County Administrator Keaton was asked to inquire what impact a
$400,000 decrease in the School's budget would have on the school division.
Supervisor Rosie recommended that SROs be placed in the County's elementary
schools with the first SRO to be funded being assigned to the Carrsville
Elementary School due to its remote location in the County.
County Administrator Keaton advised that no other localities in the region have
SROs in their elementary schools. He stated that the Sheriff did request funding
for SROs in this year's budget, however, he is not recommending any new
positions. He advised that the Schools had not requested funding for SROs in
their budget because they knew that the Sheriff was requesting them in his
budget.
Sheriff Clarke addressed the Board regarding the County's mutual aid agreement
with the City of Franklin and the Town of Windsor and that depending on what is
happening in their respective jurisdictions would depend whether or not they and
the State Police are available to respond to an event in the County.
Supervisor Jefferson recalled that the former Sheriff had removed SROs from the
schools and put them on patrol as a result of complaints from citizens regarding
an insufficient number of officers patrolling the County.
Supervisor Grice recommended that a taskforce be created tasked with
recommendations on how to implement SROs with a target date of the end of
December 2020.
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Sheriff Clarke concurred with an SRO being funded for the Carrsville Elementary
School being due to its remote location in the County; that the County will be
relying on the City of Franklin, the Town of Windsor and the State Police to
respond; and, that it would allow for an officer in the southern end of the County.
Chairman Acree requested Sheriff Clarke to
percentage related to patrol, investigations,
administration.
The Board took a recess.
COUNTY ADMINISTRATOR'S REPORT
provide the Board with the
courts and overtime for
County Administrator Keaton advised the Board that the County is receiving a
$7,127 discount in its Workers Compensation insurance for requiring pre-
employment physicals.
County Administrator Keaton notified the Board that the County received $35,856
from Health and Human Services to offset the County emergency services costs
related to COVID-19. He advised that a resolution appropriating those funds will be
forthcoming to the Board.
Vice -Chairman Grice requested that the $37,000 unallocated in the current year
budget related to public service contributions be discussed for possible allocation at
the Board's April 301h meeting as an item under New Business.
Vice -Chairman Grice moved that the Board allocate $10,000 to Christian Outreach
Program and $15,000 to the Western Tidewater Free Clinic from this year's
unallocated portion for the Other Public Service Contributions budget line item to
be paid immediately. The motion was adopted unanimously (5-0) with
Supervisors Acree, Grice, McCarty, Jefferson and Rosie voting in favor of the
motion and no Supervisor voting against the motion.
Supervisor Jefferson suggested that any remaining unallocated funds be allocated to
the Social Services Department.
County Administrator Keaton offered to find out if the Department of Social Services
has any needs and if it can legally receive funds from the County.
Chairman Acree called for discussion on the Capital Improvement Plan.
County Administrator Keaton advised that the Contingency Fund has been reduced
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$497,000 thereby reducing the General Fund to $79.5 million. He further advised
that the overall budget has increased $380,000 over the prior year mostly due to
the E-911 budget for the Motorola maintenance; fire and rescue response; the
Western Tidewater Regional Jail; debt service reserve; and, tax relief for the elderly
and disabled. He advised there was a reduction in expenses primarily related to a
reduction in debt service; the County Attorney's office; Parks and Recreation;
Compensation and Benefits; deferral of all salary increases; and, school funding
requests.
Vice -Chairman Grice stated that he would like to hear from the School Board why it
cannot participate in funding the first SRO position.
Chairman Acree recommended that the School Board work in conjunction with the
Sheriff to determine what is needed and the steps necessary to make it happen.
Supervisor Rosie requested that the School Chairman and Vice -Chairman be invited
to attend the Board's next meeting.
County Administrator Keaton provided highlights on the various categories in the
Capital Budget.
Chairman Acree inquired if the Department of Parks and Recreation could lease out
their bleachers.
Supervisor Jefferson moved that $100,000 for improvements to Bradby's park and
$110,000 for improvements to Tyler's Beach be moved back to the year 2020-21 in
the Capital Improvements Program. The motion was adopted unanimously (5-0)
with Supervisors Acree, Grice, McCarty, Jefferson and Rosie voting in favor of the
motion and no Supervisor voting against the motion.
Assistant County Administrator Robertson provided highlights on the Master Plan
developed for the Henry H. Bradby Park and stated that $100,000 is related to the
first installment of a $900,000 project proposed for Bradby Park. He advised that a
wetlands delineation is needed first at the Park followed by clearing activities prior
to anything being developed. He advised that Tyler's Beach has been cleaned up
and the sunken boats removed and the $110,000 is a continuation of that project,
of which a significant portion of the funding will be grant funded. He stated the
design is for building slips and replacing the boat ramp and repairing the bulkhead
around the harbor area.
Chairman Acree asked to be able to review the plans as those projects have been
tabled for a long time and he would like to know what $100,000 gets the County
before moving forward on those projects.
Supervisor McCarty advised that some of the local farmers have indicated that they
would be willing to fund a small portion of the cost to build a pole barn at Bradby
Park for utilization during Fair events. County Administrator Keaton advised that he
would notify the Fair Committee accordingly.
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The Board took a recess and returned to open meeting.
UNFINISHED/OLD BUSINESS
Ordinance to Amend and Reenact Chapter 15, Taxes of the Isle of Wight County
Code
County Attorney Jones presented an emergency ordinance intended to provide tax
relief to citizens for both real and personal property taxes.
Supervisor Rosie moved that the following Ordinance to Amend and Reenact
Chapter 15, Taxes of the Isle of Wight County Code be adopted:
AN ORDINANCE TO AMEND AND REENACT
THE ISLE OF WIGHT COUNTY CODE
BY AMENDING AND REENACTING
CHAPTER 15. TAXATION
WHEREAS, the Virginia Code empowers a local governing body to impose penalties
and interest for late filing or late payment of local taxes, and implicit in such power
is the ability to suspend penalties and interest; and
WHEREAS, a local emergency has been declared as a result of the COVID-19
Pandemic; and
WHEREAS, widespread closures, social distancing, and recommendations to avoid
public gatherings have created financial burdens for all of the taxpayers of the
County; and
WHEREAS, the Board of Supervisors of Isle of Wight County, Virginia, deems it
necessary and appropriate to amend and reenact the Isle of Wight County Code
Chapter 15 -Taxation, Article II, Personal Property Taxes, Article III, Real Estate Taxes,
and Article XI, Tax on Prepared Food and Beverages, to provide for a temporary
change in the penalty and interest charged upon late payments to assist taxpayers
adversely affected by the financial impact of the COVID-19 Pandemic.
NOW, THEREFORE, BE IT ORDAINED by the Isle of Wight County Board of
Supervisors that Chapter 15. Taxation of the Isle of Wight County Code be amended
and reenacted as follows:
CHAPTER 15. - TAXATION.
Article II. — Personal Property Taxes.
Sec. 15-20. — Personal property taxes generally.
(a) Tangible personal property and machinery and tools shall be taxed as of January
first of each year. The status of all persons, firms, corporations and other taxpayers
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liable to taxation on any such property shall be fixed as of such date in each year
and the value of such property shall be taken as of such date.
(b) There shall be a personal property tax at a rate established each year by the
board of supervisors on motor vehicles, trailers and boats, (hereafter referred to in
this section as "taxable property") which have a situs within the county on January
first of each year and which acquire a situs within the county on or after January
second of each year. When taxable property acquires a situs within the county on or
after January second, the personal property tax for that year shall be assessed to
the owner prorated on a monthly basis for the portion of the tax year during which
the taxable property has situs within the county. When tangible property with a
situs in the county is transferred to a new owner within the county, the personal
property tax shall be assessed to the new owner prorated on a monthly basis for the
portion of the tax year during which the new owner owns the taxable property. For
purposes of proration, a period of more than one-half of a month shall not be
counted. All taxable property shall be assessed as of January first of each year or, if
it acquires situs or has its tide transferred after January first, as of the first day of the
month in which the taxable property acquires situs within the county or has its title
transferred. The owner of taxable property acquiring situs within the county or to
whom taxable property is transferred shall file a declaration of property ownership
to the commissioner of revenue within thirty days of the date on which such
property acquires a situs within the county or has its title transferred to such owner.
(c) When any taxable property loses its situs within the county or its title is
transferred to a new owner, the taxpayer shall from that time be relieved from
personal property tax on such property and receive a refund of personal property
tax already paid, or a credit against personal property taxes outstanding against the
taxpayer, at the option of the commissioner of revenue, on a monthly prorated
basis, upon application to the commissioner of revenue; provided, that application
is made within one year from the last day of the tax year which the taxable property
lost situs or has its tide transferred.
(d) Any person who fails to pay personal property taxes on or before the date due
shall incur a penalty of ten percent of the tax due, or ten dollars, whichever is
greater; provided, however, that the penalty shall in no case exceed the amount of
tax due. Said sum shall become part of the taxes due. Interest at the rate of ten
percent per annum from the first day following the day such taxes are due shall be
paid upon the principal and penalties of such taxes remaining unpaid.
Late payments of taxes required by this Article due between the date of this
ordinance and August 3, 2020 will not be assessed penalty or interest. Any payment
of such taxes after August 3, 2020 may incur a late payment penalty and interest
upon such payment which would begin accruing on August 4 2020.
(e) An exemption from this tax and any penalties arising therefrom shall be granted
for any tax share or portion thereof during which the property was legally assessed
by another jurisdiction and proof is presented to the commissioner of revenue
indicating that such tax on the assessed property was paid. (5-17-18, 4/23/20.)
Article III. — Real Estate Taxes.
Sec. 15-32. — Interest; penalty.
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Interest shall commence the first day following the dates such taxes are due at a
rate of ten percent per year. A penalty for failure to pay the tax or installment shall
be ten percent of the tax past due or the sum of ten dollars, whichever is the
greater; provided, however, that the penalty shall in no case exceed the amount of
tax due.
Late payments of taxes required by this Article due between the date of this
ordinance and August 3, 2020 will not be assessed penalty or interest. Any payment
of such taxes after August 3, 2020 may incur a late payment penalty and interest
upon such payment which would begin accruing on August 4, 2020. (5-17-18,
4/23/20.)
Article XI. —Tax on Prepared Food and Beverages.
Sec. 15-111. — Penalty of late remittance or false return.
If any seller whose duty it is to do so shall fail or refuse to file any report required by
this article or to remit to the treasurer the tax required to be collected and paid
under this article within the time and in the amount specified in this article, there
shall be added to such taxr,by the treasurer a penalty in the amount of ten percent
thereof and interest thereon at the rate of ten percent per annum, which shall be
computed upon the taxes and penalty from the date such taxes are due and
payable.
Late payments of taxes required by this Article due in April 2020 and May 2020 will
not be assessed penalty or interest until 60 days after their due date. Late
payments of taxes required by this Article due in June 2020 will not be assessed
penalty or interest if paid by August 3, 2020. Any payment of such taxes after
August 3, 2020 may incur a late payment penalty and interest upon such payment
which would begin accruing on August 4, 2020. Timely filing of all reports required
under this Article is still required. (5-17-18, 4-23-20.)
The motion was adopted unanimously (5-0) with Supervisors Acree, Grice,
McCarty, Jefferson and Rosie voting in favor of the motion and no Supervisor
voting against the motion.
Supervisor McCarty recalled that the Board had previously given consideration to
reducing the concealed weapons permit fee and the State Attorney General has
opined at Lunenburg County's request that a Board of Supervisors has no authority
over that fee. The Sheriff is to set the fee.
County Administrator Keaton advised that the concealed weapons permit fee is $50
of which $35 goes to the County General Revenue Fund and $15 goes to the State.
He stated the fee generated $26,400 in FY19.
County Attorney Jones addressed the Attorney General's opinion and stated that
there is no authority under the Code of Virginia for a Board of Supervisors to
address the fee, however, that law can be amended by the General Assembly to
read however they want regarding the fee and that this Board can do this as a
legislative priority.
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ADJOURNMENT
At 9:20 p.m., Chairman Acree declared the work session adjourned.
lam"
Careyit s St m, Clerk
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Joel C. Acree, Chair