City of East Providence Budget Commission
City Hall
145 Taunton Avenue
East Providence, RI 02914
(401) 435-7500
______________________________________________________________________________________________________________
Working Session from 3:00 to 4:00
Public Meeting Agenda from 4:00 to 5:00
May 10, 2012
Room 306, City Hall
Date Posted: May 8, 2012
1. Status of budget projects and timelines – Christy Healey.
2. Review of Budget Planning Report (BPR) and Cash Flow – Christy Healey.
3. Request for approval of procurement and/or payments in excess of $25,000 and review of payments and/or procurements under $25,000 – Christy Healey.
4. EPSD request to fill positions – Edward Daft.
5. Initial discussion of East Bay Energy Consortium Resolution – Jeanne Boyle.
6. Request to provide stipends to the Finance Department staff – Peter Graczykowski and Heather Martino.
7. Request for approval of special education contract (initially reviewed on May 3rd) – Cheryl Ursillo and Edward Daft.
8. Initial discussion of proposed ordinance related to the Harbormaster – Peter Graczykowski.
9. Final reading of an Ordinance on the Phase-out of the Property Tax Pre-Payment Discount by FY 2015.
Ordinance of the City of East Providence Budget Commission related to the Property-Tax Pre-Payment Discount
Under Rhode Island General Laws Section 45-14-1 et seq.
BE IT VOTED by the Budget Commission of the City of East Providence, Rhode Island (the “City”) that:
SECTION 1. Pursuant to Rhode Island General Laws Section 45‑9‑6(d)(7), the Budget Commission hereby amends Section 16-51 of Chapter 16 of the Revised Ordinances of the City of East Providence.
SECTION 2. Section 16-51 entitled “Collection” of Article IV entitled “Property Tax on Ratable Real Estate and Tangible Personal Property and Excise Tax on Registered Motor Vehicles and Trailers” of Chapter 16 of the Ordinances of the City of East Providence entitled “Taxation” is amended to read as follows:
Sec. 16-51. Collection.
The tax assessor shall assess and apportion said tax on the inhabitants and ratable property of said city as of the thirty-first day of December, 20101 at 12:00 Eastern Standard Time, according to law, and shall on completion of said assessment, date and sign same and shall make out and certify to the city treasurer of the city, who is charged with the duties for the collection of taxes, on or before the fifteenth day of June, 20112, a complete list of the names of the persons taxed and of the total value of all the real estate assessed against each person, and also the amount of registered motor vehicles and trailers assessed against each person, and also the total amount assessed against each person on said real estate, personal estate and registered motor vehicles and trailers, opposite the name of the person or persons assessed. Upon receipt of the certified tax list by the city treasurer, he shall proceed and collect said tax on the persons and estates liable thereof; said tax shall be due and payable on and between the first day of June, 20112 and the first day of July, 20112 and provided further that if said tangible personal property, motor vehicle, and real estate taxes are paid in full on or before the first day of July, 20112, a discount of three two per centum of the total taxes on said tangible personal property and real estate shall be granted, and all taxes remaining unpaid on the first day of July, 20112 shall carry until collected a penalty at the rate of 12 per centum per annum from the first day of June, 20112 upon said unpaid tax, however, said taxes may be paid in four installments; the first installment of 25 per centum on or before the first day of July, 20112, the second installment of 25 per centum on or before the first day of September, 20112, the third installment of 25 per centum on or before the first day of December, 20112 and the fourth installment of 25 per centum on or before the first day of March, 20123.
Each installment of taxes if paid on or before the last day of each installment period successively in order shall be free from any charge of interest.
If the first installment or any succeeding installment of taxes is not paid by the last date of the respective unpaid balance period or periods as they occur, then the whole tax or remaining unpaid balance of the taxes as the case may be shall immediately become due and payable and carry until collected a penalty at the rate of 12 per centum, per annum.
The city treasurer shall, by advertisement in the public newspaper having circulation in the city, notify all persons assessed to pay their respective taxes at his office on and between the said first day of June, and the first day of July, 20112, both days inclusive; said city treasurer setting forth the hours during which his office shall remain open to receive said taxes.
For FY 2013, the tax assessor shall assess and apportion said tax on the inhabitants and ratable property of said city as of the thirty-first day of December, 2012 at 12:00 Eastern Standard Time, according to law, and shall on completion of said assessment, date and sign same and shall make out and certify to the city treasurer of the city, who is charged with the duties for the collection of taxes, on or before the fifteenth day of June, 2013, a complete list of the names of the persons taxed and of the total value of all the real estate assessed against each person, and also the amount of registered motor vehicles and trailers assessed against each person, and also the total amount assessed against each person on said real estate, personal estate and registered motor vehicles and trailers, opposite the name of the person or persons assessed. Upon receipt of the certified tax list by the city treasurer, he shall proceed and collect said tax on the persons and estates liable thereof; said tax shall be due and payable on and between the first day of June, 2013 and the first day of July, 2013 and provided further that if said tangible personal property, motor vehicle, and real estate taxes are paid in full on or before the first day of July, 2013, a discount of one and one half per centum of the total taxes on said tangible personal property and real estate shall be granted, and all taxes remaining unpaid on the first day of July, 2013 shall carry until collected a penalty at the rate of 12 per centum per annum from the first day of June, 2013 upon said unpaid tax, however, said taxes may be paid in four installments; the first installment of 25 per centum on or before the first day of July, 2013, the second installment of 25 per centum on or before the first day of September, 2013, the third installment of 25 per centum on or before the first day of December, 2013 and the fourth installment of 25 per centum on or before the first day of March, 2014.
Each installment of taxes if paid on or before the last day of each installment period successively in order shall be free from any charge of interest.
If the first installment or any succeeding installment of taxes is not paid by the last date of the respective unpaid balance period or periods as they occur, then the whole tax or remaining unpaid balance of the taxes as the case may be shall immediately become due and payable and carry until collected a penalty at the rate of 12 per centum, per annum.
The city treasurer shall, by advertisement in the public newspaper having circulation in the city, notify all persons assessed to pay their respective taxes at his office on and between the said first day of June, and the first day of July, 2013, both days inclusive; said city treasurer setting forth the hours during which his office shall remain open to receive said taxes.
For FY2014, the tax assessor shall assess and apportion said tax on the inhabitants and ratable property of said city as of the thirty-first day of December, 2013 at 12:00 Eastern Standard Time, according to law, and shall on completion of said assessment, date and sign same and shall make out and certify to the city treasurer of the city, who is charged with the duties for the collection of taxes, on or before the fifteenth day of June, 2014, a complete list of the names of the persons taxed and of the total value of all the real estate assessed against each person, and also the amount of registered motor vehicles and trailers assessed against each person, and also the total amount assessed against each person on said real estate, personal estate and registered motor vehicles and trailers, opposite the name of the person or persons assessed. Upon receipt of the certified tax list by the city treasurer, he shall proceed and collect said tax on the persons and estates liable thereof; said tax shall be due and payable on and between the first day of June, 2014 and the first day of July, 2014 and provided further that if said tangible personal property, motor vehicle, and real estate taxes are paid in full on or before the first day of July, 2014, a discount of one per centum of the total taxes on said tangible personal property and real estate shall be granted, and all taxes remaining unpaid on the first day of July, 2014 shall carry until collected a penalty at the rate of 12 per centum per annum from the first day of June, 2014 upon said unpaid tax, however, said taxes may be paid in four installments; the first installment of 25 per centum on or before the first day of July, 2014, the second installment of 25 per centum on or before the first day of September, 2014, the third installment of 25 per centum on or before the first day of December, 2014 and the fourth installment of 25 per centum on or before the first day of March, 2015.
Each installment of taxes if paid on or before the last day of each installment period successively in order shall be free from any charge of interest.
If the first installment or any succeeding installment of taxes is not paid by the last date of the respective unpaid balance period or periods as they occur, then the whole tax or remaining unpaid balance of the taxes as the case may be shall immediately become due and payable and carry until collected a penalty at the rate of 12 per centum, per annum.
The city treasurer shall, by advertisement in the public newspaper having circulation in the city, notify all persons assessed to pay their respective taxes at his office on and between the said first day of June, and the first day of July, 2014, both days inclusive; said city treasurer setting forth the hours during which his office shall remain open to receive said taxes.
For FY2015, the tax assessor shall assess and apportion said tax on the inhabitants and ratable property of said city as of the thirty-first day of December, 2014 at 12:00 Eastern Standard Time, according to law, and shall on completion of said assessment, date and sign same and shall make out and certify to the city treasurer of the city, who is charged with the duties for the collection of taxes, on or before the fifteenth day of June, 2015, a complete list of the names of the persons taxed and of the total value of all the real estate assessed against each person, and also the amount of registered motor vehicles and trailers assessed against each person, and also the total amount assessed against each person on said real estate, personal estate and registered motor vehicles and trailers, opposite the name of the person or persons assessed. Upon receipt of the certified tax list by the city treasurer, he shall proceed and collect said tax on the persons and estates liable thereof; said tax shall be due and payable on and between the first day of June, 2015 and the first day of July, 2015, and all taxes remaining unpaid on the first day of July, 2015 shall carry until collected a penalty at the rate of 12 per centum per annum from the first day of June, 2015 upon said unpaid tax, however, said taxes may be paid in four installments; the first installment of 25 per centum on or before the first day of July, 2015, the second installment of 25 per centum on or before the first day of September, 2015, the third installment of 25 per centum on or before the first day of December, 2015 and the fourth installment of 25 per centum on or before the first day of March, 2016.
Each installment of taxes if paid on or before the last day of each installment period successively in order shall be free from any charge of interest.
If the first installment or any succeeding installment of taxes is not paid by the last date of the respective unpaid balance period or periods as they occur, then the whole tax or remaining unpaid balance of the taxes as the case may be shall immediately become due and payable and carry until collected a penalty at the rate of 12 per centum, per annum.
The city treasurer shall, by advertisement in the public newspaper having circulation in the city, notify all persons assessed to pay their respective taxes at his office on and between the said first day of June, and the first day of July, 2015, both days inclusive; said city treasurer setting forth the hours during which his office shall remain open to receive said taxes.
SECTION 3. This amendment shall take effect upon its passage and, in accordance with Rhode Island General Laws Section 45-9-6(a), shall have the effect of an ordinance as passed by the City Council and shall be included in the ordinance books maintained by the City of East Providence.
10. Final reading of Resolution to Phase-out the Homestead Exemption by FY 2026.
Resolution of City of East Providence Budget Commission related to the Homestead Exemption
Under Rhode Island General Laws Section 45-14-1 et seq.
BE IT RESOLVED by the Budget Commission of the City of East Providence, Rhode Island (the “City”) that:
SECTION 1. Pursuant to Rhode Island General Laws Section 45‑9‑6(d)(7), the Budget Commission hereby amends the City of East Providence Resolution No. 18 Adopted March 3, 1998 establishing regulations for a homestead exemption in the City as follows:
WHEREAS, RIGL Sec. 44-5-70 Established a Homestead Exemption in the City of East Providence; and
WHEREAS, said legislation authorizes the City Council of the City of East Providence to annually affix the amount, if any, of said Homestead Exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the City of East Providence and to grant Homestead Exemptions to the owners of such residential real estate in an amount not to exceed fifteen (15%) percent; and
WHEREAS, said legislation further provides that any such exemption shall apply only to property used exclusively for residential purposes and improved with a dwelling containing less than four (4) units; and
WHEREAS, said legislation further requires that the City Council provide by resolution the Rules and Regulations governing eligibility for the exemption established by said legislation,
NOW, THEREFORE, BE IT RESOLVED that the following regulations for the Homestead Exemption in the City of East Providence are hereby established:
1. For FY 2012 the Homestead Exemptions shall be fourteen (14%) percent of the assessed value; and that each year thereafter, the Homestead Exemptions shall be reduced by one percent annually through FY2026 at which time the Homestead Exemptions shall no longer be established.
2. Home ownership must be established as of December 31st prior to the year granting the Homestead Exemption.
3. The taxpayer must be a legal resident of the City of East Providence and the premises must be owner occupied.
4. That said exemption shall be applied to the house lot and dwelling only.
5. That there may be one exemption per property only.
6. That for married couples who are legally separated and living in separate parcels of real estate, each spouse is entitled to a Homestead Exemption provided that said property is owned and occupied and the premises is the legal permanent residence of said spouse.
7. Upon determination by the assessor that for any year or years within the prior six (6) years a person who was not entitled to a homestead exemption was granted a homestead exemption from ad valorem taxes, it shall be the duty of the assessor making such determination to serve thirty days notice upon the owner of intent to record in the public records of the City a notice of tax lien against that property identified in the notice of tax lien. Such property which is situated in this City shall be subject to the taxes exempted thereby, plus an interest charge of fifteen percent (15%) per annum.
SECTION 2. This Resolution shall take effect upon its passage and, in accordance with Rhode Island General Laws Section 45-9-6(a), shall have the effect of a resolution as passed by the City Council.
11. Second reading of an Ordinance Ordering the Assessment and Collection of Property Tax on the Ratable Real Estate, Tangible Personal Property, and an Excise Tax on Registered Motor Vehicles and Trailers.
Ordinance of the East Providence Budget Commission Ordering the Assessment and Collection of Property Tax on the Ratable Real Estate, Tangible Personal Property, and an Excise Tax on Registered Motor Vehicles and Trailers
Under Rhode Island General Laws Section 45-14-1 et seq.
BE IT VOTED by the Budget Commission of the City of East Providence, Rhode Island (the “City”) that:
SECTION 1. Pursuant to Rhode Island General Laws Section 45‑9‑6(d)(7), the Budget Commission hereby amends Section 16-51 of Chapter 16 of the Revised Ordinances of the City of East Providence.
SECTION 2. Section 16-51 entitled “Collection” of Article IV entitled “Property Tax on Ratable Real Estate and Tangible Personal Property and Excise Tax on Registered Motor Vehicles and Trailers” of Chapter 16 of the Ordinances of the City of East Providence entitled “Taxation” is amended to read as follows:
Sec. 16-51. Collection.
SECTION 1. The Budget Commission of the City of East Providence hereby orders the assessment and collection of a tax on ratable real estate, tangible personal property and an excise tax on registered motor vehicles and trailers in a sum not more than Ninety-nine Million Three Hundred Thirty Six Thousand ($99,336,000) dollars nor less than Ninety-eight Million Three Hundred Thirty Six Thousand ($98,336,000) dollars. Said tax is for ordinary expenses, for the payment of interest and indebtedness, in whole or in part, of said city, and for other purposes authorized by law.
Further, the Budget Commission of the City of East Providence hereby establishes amounts per one thousand dollars ($1,000) of assessed value for FY 2012 for ratable real estate, tangible personal property and an excise tax on registered motor vehicles and trailers as follows:
| | FY 2011 | FY 2012 INITIAL* | FY 2012 REVISED | CHANGE TO INITIAL |
| RESIDENTIAL | $20.09 | $20.79 | $20.74 | $(0.05) |
| COMMERCIAL/ INDUSTRIAL/ MIXED USE | $22.25 | $23.02 | $22.94 | $(0.08) |
| MOTOR VEHICLE | $37.10 | $37.10 | $37.10 | $0 |
| TANGIBLE | $49.59 | $51.32 | $51.19 | $(0.13) |
*FY 2012 Initial estimates included in the FY 2012 Budget passed by the City Council on October 25, 2011.
SECTION 3. This amendment shall take effect upon its passage and, in accordance with Rhode Island General Laws Section 45-9-6(a), shall have the effect of an ordinance as passed by the City Council and shall be included in the ordinance books maintained by the City of East Providence.
12. First reading of an Ordinance Making Revised Appropriations in support of FY 2012.
Ordinance of City of East Providence Budget Commission Making Revised Appropriations for the Support of the City Government for the Fiscal Year Ending October 31, 2012
Under Rhode Island General Laws Section 45-14-1 et seq.
BE IT VOTED by the Budget Commission of the City of East Providence, Rhode Island (the “City”) that:
SECTION 1. The general fund receipts for the fiscal year ending October 31, 2012 have been established to amount to $102,176,117 made up as follows:
SECTION 2. To defray the expenses of the City of East Providence for the fiscal year commencing November 1, 2011 and ending October 31, 2012, the sum of money, or so much thereof as are authorized by law indicated in the accompanying schedule, are hereby appropriated for the objects and purposes, and in the amounts expressed therein, provided that payments thereunder shall be subject to the provisions of the City Charter of the City of East Providence and also subject to the provisions of said City Charter relative to the manner and form of expenditures of money set forth in said Charter from the City Treasury.
SECTION 3. All monies appropriated are to be expended by the various departments in the manner and form approved by the Director of Finance.
SECTION 4. The payment to the School Fund of the following estimated receipts, included in the appropriation of $75,035,178 for the support of the public schools for the City of East Providence fiscal year 2011-2012, shall be increased or decreased to conform with the actual amounts received from such sources during the fiscal year 2011-2012 except the appropriation of property tax.
SECTION 5. The purpose of this ordinance is to adopt the Budget for the fiscal year 2011-2012 which begins November 1, 2011 and ends October 31, 2012 as prepared and submitted by the City Manager, and to implement the recommendations as set forth in the City Manager's Budget Message by the approval of said recommendations as contained herein, or by other ordinances or resolutions of the Budget Commission; all in accordance with the provisions of said Article.
SECTION 6. This Vote ordinance shall take effect upon its passage and all ordinances and parts of ordinances inconsistent herewith are hereby repealed. In accordance with Rhode Island General Laws Section 45-9-6(a), shall have the effect of an ordinance as passed by the City Council and shall be included in the ordinance books maintained by the City of East Providence.
1. Review and approval of minutes from May 3, 2012 – Christy Healey.
2. Schedule and agenda for next meeting Thursday May 17, 2012 at 3:00 pm.
3. Adjourn.
EPBC/ceh
*Pursuant to R.I. Gen. Laws 45-9-6, Budget Commissions are only subject to the Open Meetings requirements of chapter 42-46 of the general laws when taking certain actions specified in that law.