2022-06-01 Special Work SessionPage
Kodiak Island Borough
Assembly Special Work Session
Assembly Chambers
Wednesday, June 1, 2022, 6:30 p.m.
Meetings are livestreamed online at ww.kodiakak.us
Please subscribe to be notified when agenda packets are published.
Work Sessions are informal meetings of the Assembly where Assembly members review the
upcoming regular meeting agenda packet and seek or receive information from staff. Although
additional items not listed on the work session agenda are discussed when introduced by the
Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal
Assembly action are placed on regular Assembly meeting agenda.
1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202
(Limited To Three Minutes Per Speaker)
2. AGENDA ITEMS
2 - 20 a. KIB Budget Follow Up Discussion
Agenda Item Report - Pdf
3. CLERK'S COMMENTS
4. MANAGER'S COMMENTS
5. ASSEMBLY MEMBERS' COMMENTS
6. MAYOR'S COMMENTS
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
Page 1 of 20
AGENDA ITEM #2.a.
KODIAK ISLAND BOROUGH
STAFF REPORT
JUNE 1, 2022
ASSEMBLY SPECIAL WORK SESSION
br4(!r;l
w
SUBJECT: KIB Budget Follow Up Discussion
ORIGINATOR: Dora Cross, Finance Director
RECOMMENDATION:
DISCUSSION:
Manager Budget Version 2 (includes staff requested changes).
Assembly members S. Arndt and J. Turner Budget Version 3.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
KIB Budget Follow Up Discussion
Page 2 of 20
AGENDA ITEM #2.a.
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Introduced by: Borough Manager Thru The Mayor
Drafted by: Finance Director
Introduced on: May 19, 2022
Public Hearing on:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2023-01
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2022 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2022 CONSISTING OF AN AREAWIDE TAX, WOMEN'S
BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD
SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA
BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND
ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN
THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT
SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING
COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN
2022; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT
WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and
collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and
WHEREAS, the Assembly wishes to acknowledge receipt of the 2022 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 13, 2022; and
WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of
equalization and date when taxes become delinquent by resolution; and
WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and
WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and
WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year;
and
WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the
Assembly now wishes to set the 2022 tax year rates of levy and date when taxes become
delinquent.; and
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the
2022 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor on May 13, 2022 and presented to the Assembly May 19, 2022 and
uses that roll as the basis for levy of property taxes for 2022. A copy of the certification is
attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 1 of 4
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Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the
Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island
Borough General Fund at the rate of 0.84 mills; a tax allocated to the Educational Support
Fund at the rate of 7.88 mills; a tax allocated to the Debt Service Fund at the rate of 1.36
mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.67 mills;
for a total areawide tax levy of 10.75 mills for the tax year 2022, based upon the net taxable
roll for real property in the amount of $1,356,823,091 and personal property in the amount
of $159,819,657 producing areawide taxes of $16,303,909.
Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable
real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for
service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2022, based on the net taxable roll for real property in the amount of $89,184,400 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$228,125.
Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real
property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for
service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax
year 2022, based on the assessment roll for real property in the amount of $295,546,387
and personal property in the amount of $9,179,884 producing taxes for this service area
of $457,089.
Section 5. Monashka Bay Road Service Area. There is hereby levied upon all
taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills
for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for
the tax year 2022, based on the net taxable roll for real property in the amount of
$27,782,800 and personal property in the amount of $191,500 producing taxes for this
service area of $55,669.
Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real
property in the Bay View Road Service Area, a property tax of 1.47 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $10,729,200 and
personal property in the amount of $0 producing taxes for this service area of $15,772.
Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all
taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6
above, for the tax year 2022, based on the net taxable roll for real property in the amount
of $444,734,784 and personal property in the amount of $9,405,192 producing taxes for
this service area of $681,210.
Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real
property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area
service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $92,948,600 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$118, 768.
Section 9. Service Area No. 2. There is hereby levied upon all taxable real property
in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition
to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2022, based on
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 2 of 4
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the net taxable roll for real property in the amount of $0.00 and personal property in the
amount of $0.00 producing taxes for this service area of $0.00.
Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real
property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the
tax year 2022, based on the net taxable roll for real property in the amount of $13,427,100
and personal property in the amount of $2,902,587 producing taxes for this service area
of $20,412.
Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon
all taxable real property in the Woodland Acres Street Light Service Area a property tax of
0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6,
7, 8, 9 and 10 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $57,989,150 and personal property in the amount of $603,407 producing
taxes for this service area of $5,859.
Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all
taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10 and 11 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $13,255,300 and personal property in the amount of $0 producing taxes
for this service area of $1,988.
Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all
taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10, 11 and 12 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $6,404,900 and personal property in the amount of $0 producing taxes
for this service area of $1,601.
Section 14. Commercial Aircraft Tax. These areawide and service area levies made
above are separate from and in addition to the property tax levied on aircraft by Section
3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following
schedule:
FIXED WING
ROTOCRAFT
Gross Lbs
Annual Tax
Gross Lbs
Annual Tax
Non Flyable
$50
0-1,000
$100
0-2,000
$400
1,001-2,000
$200
2,001-3,000
$800
2,001-3,000
$400
3,001-4,000
$1,000
3,001-4,000
$600
4,001-7,000
$1,400
4,001-5,000
$800
7,001-12,500
$1,600
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
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Section 15. Delinquent Date Established. The billing date for taxes levied pursuant
to the provisions of this ordinance shall be July 1, 2022. In accordance with KIBC
3.35.120, the taxes set out in this resolution shall become due on October 15, 2022 if
made in a single payment; or if made in two payments half due on August 15, 2022 and
half due on November 15, 2022. Should due date fall on a Saturday, Sunday or holiday,
the due date shall be the next business day. Said taxes shall be delinquent unless paid
before 5:00 p.m. local time, on the due date. Payments may be accepted based on a
timely postmark only if the return receives a United States Postal Service cancellation on
or before the due date.
Effective Date. This ordinance shall be effective upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS _ DAY OF , 2022.
KODIAK ISLAND BOROUGH
William Roberts, Mayor
VOTES:
Ayes:
Noes:
Kodiak Island Borough, Alaska
ATTEST:
Nova Javier, Interim Borough Clerk
Ordinance No. FY2023-01
Page 4 of 4
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KIB Budget Follow Up Discussion
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Introduced by: Borough Manager Thru The Mayor
Drafted by: Finance Director
Introduced on: May 19, 2022
Public Hearing Date:
Amended on:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2023-02
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE
BUDGET FOR FISCAL YEAR 2023 AND APPROPRIATING FROM ALL BOROUGH FUNDS
WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly
held a public hearing on the proposed Fiscal Year 2023 Budget; and
WHEREAS, the Assembly has considered and incorporated the appropriation of funds
established in Ordinance No. FY2023-01, which is appropriated in this ordinance and together
shall constitute the entire Borough budget and appropriations for FY2023, except for capital
improvement projects; and
WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2023
budget and make appropriations to fund that budget from the corresponding Borough funds.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The budget for the fiscal year beginning July 1, 2022 entitled Kodiak Island Borough
FY2023 Budget, excluding capital projects, is hereby adopted.
Section 3: The amounts listed below are hereby appropriated from the corresponding funds:
Fund —
Department
Title
Amount
100-100
Legislative
$165,076
100-105
Borough Management
$598,285
100-110
Borough Clerk
$638,150
100-115
Borough Attorney
$110,500
100-120
Finance
$849,359
100-125
Finance — Information Technology
$955,518
100-130
Assessing
$767,817
100-135
Engineering & Facilities
$444,082
100-140
Community Development
$821,051
100-142
Building Official
$165,491
Kodiak Island Borough, Alaska
Ordinance No. FY2023-02
Page 1 of 3
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KIB Budget Follow Up Discussion
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100-160
Economic Development
$600
100-165
General Administration
$267,013
100-172
Parks & Recreation
$43,037
100-175
Emergency Preparedness
$37,900
100-186
Animal Control
$121,000
100-190
Education/Culture/Recreation
$20,045
100-191
Non -Profit — Kodiak College & Libraries
$100,000
100-192-110
Non -Profit — Health & Social Services
$85,000
100-192-120
Non -Profit - Education, Culture & Recreation
$85,000
100-195
Transfers
$118,335
General Fund Subtotal
$6,393,259
201
Education Support
$11,955,244
210
Land Sales
$51,620
220
Building & Grounds
it- 1,356,815
234
LEPC
$1,000
240
Women's Bay Road Service
237,600
242
Service Area #1
Ak $452,000
243
Service Area #2
$0
244
Monashka Bay Road Service
$62,238
246
Bay View Road Service
$14,500
250
Fire Protection Area #1
$823,837
252
Women's Bay Fire Departmoor
$189,200
254
KIB Airport Fire District 19
$18,200
260
Woodland Acres Lighting
$5,800
261
Trinity Island Lighting
$1,900
262
Mission Lake Tide Gate
$2,200
276
Facility
$340,000
277
Tourism Development
$75,150
278
Al2mmercial Vessel Passenger
$0
300
ebt Service
$7,572,618
530
Solid Waste Collection & Disposal
$5,288,669
540
Hospital
$1,384,272
545
Long -Term Care Center
$1,095,930
555
Kodiak Fisheries Research Center
$3,363,682
556
Research Court Apartments
$118,706
560
E911 Service
$295,000
Section 4: Every cumbered appropriation for all funds shall lapse at the close of the fiscal
year, June 30, 2023, to the respective fund. An appropriation for a capital improvement, grant
award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its
purpose has been accomplished or abandoned.
Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of
Ordinances, on July 1, 2022.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS _ DAY OF , 2022.
Kodiak Island Borough, Alaska
Ordinance No. FY2023-02
Page 2 of 3
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KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
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52 William Roberts, Mayor Nova Javier, Interim Borough Clerk
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54 VOTES:
55 Ayes:
56 Noes:
Kodiak Island Borough, Alaska Ordinance No. FY2023-02
Page 3 of 3
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KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
Kodiak Island Borough
FY2023 Version 2 Budget
05/26/22dlc
Area Wide Tax Totals
FY2023 Maximum Allowable Property Tax Revenue (MAPTR) : $14,237,666
Change from
Total Tax Revenue
TY2022 Certified
Page 10 of 20
KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
Kodiak Island Borough
Information for FY2023 Budget
General Fund
Original Version 2
(Manager) (Staff Updates) Updated Total
General Fund Mill Rate
0.94
(0.10)
0.84
Revenues
Property Tax Revenues
$ 1,430,146
$
(159,610)
$
1,270,536
Other Revenues
$ 5,122,723
$
-
$
5,122,723
General Fund Revenue Total
$ 6,552,869
$
(159,610)
$
6,393,259
Expenses
Department
100-100
Legislative
$ 165,076
$
-
$
165,076
100-105
Borough Management
$ 568,285
$
30,000
$
598,285
100-110
Borough Clerk
$ 561,531
$
76,619
$
638,150
100-115
Borough Attorney
$ 110,500
$
-
$
110,500
100-120
Finance Department
$ 849,359
$
$
849,359
100-125
Information Technology
$ 955,518
$
$
955,518
100-130
Assessing Department
$ 897,457
$
(129,640)
$
767,817
100-135
Engineering / Facilities
$ 444,082
$
-
$
444,082
100-140
Community Development
$ 833,475
$
(12,424)
$
821,051
100-142
Building Official
$ 165,491
$
-
$
165,491
100-160
Economic Development
$ 600
$
-
$
600
100-165
General Administration
$ 239,513
$
27,500
$
267,013
100-172
Parks & Recreation
$ 43,037
$
-
$
43,037
100-175
Emergency Preparedness
$ 37,900
$
-
$
37,900
100-186
Animal Control
$ 121,000
$
-
$
121,000
100-190
Education / Culture / Recreation
$ 20,045
$
-
$
20,045
100-191
Kodiak College & Libraries
$ 100,000
$
-
$
100,000
100-192
110 Non -Profit Funding: Health & Social Services
$ 85,000
$
-
$
85,000
100-192
120 Non -Profit Funding: Education, Culture & Recreation
$ 85,000
$
-
$
85,000
100-195
Transfers Out
$ 270,000
$
(151,665)
$
118,335
General Fund Expense Total $ 6,552,869 $ (159,610) $ 6,393,259
Page 11 of 20
KIB Budget Follow Up Discussion
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Introduced by: Borough Manager Thru The Mayor
Drafted by: Finance Director
Introduced on: May 19, 2022
Public Hearing on:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2023-01
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2022 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2022 CONSISTING OF AN AREAWIDE TAX, WOMEN'S
BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD
SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA
BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND
ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN
THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT
SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING
COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN
2022; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT
WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and
collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and
WHEREAS, the Assembly wishes to acknowledge receipt of the 2022 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 13, 2022; and
WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of
equalization and date when taxes become delinquent by resolution; and
WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and
WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and
WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year;
and
WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the
Assembly now wishes to set the 2022 tax year rates of levy and date when taxes become
delinquent.; and
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the
2022 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor on May 13, 2022 and presented to the Assembly May 19, 2022 and
uses that roll as the basis for levy of property taxes for 2022. A copy of the certification is
attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 1 of 4
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Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the
Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island
Borough General Fund at the rate of 0-.84 1.18 mills; a tax allocated to the Educational
Support Fund at the rate of 7.88 mills; a tax allocated to the Debt Service Fund at the rate
of 1.36 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0-.67
0.33 mills; for a total areawide tax levy of 10.75 mills for the tax year 2022, based upon
the net taxable roll for real property in the amount of $1,356,823,091 and personal property
in the amount of $159,819,657 producing areawide taxes of $16,303,909.
Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable
real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for
service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2022, based on the net taxable roll for real property in the amount of $89,184,400 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$228,125.
Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real
property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for
service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax
year 2022, based on the assessment roll for real property in the amount of $295,546,387
and personal property in the amount of $9,179,884 producing taxes for this service area
of $457,089.
Section 5. Monashka Bay Road Service Area. There is hereby levied upon all
taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills
for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for
the tax year 2022, based on the net taxable roll for real property in the amount of
$27,782,800 and personal property in the amount of $191,500 producing taxes for this
service area of $55,669.
Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real
property in the Bay View Road Service Area, a property tax of 1.47 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $10,729,200 and
personal property in the amount of $0 producing taxes for this service area of $15,772.
Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all
taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6
above, for the tax year 2022, based on the net taxable roll for real property in the amount
of $444,734,784 and personal property in the amount of $9,405,192 producing taxes for
this service area of $681,210.
Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real
property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area
service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $92,948,600 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$118, 768.
Section 9. Service Area No. 2. There is hereby levied upon all taxable real property
in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition
to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2022, based on
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 2 of 4
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KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
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the net taxable roll for real property in the amount of $0.00 and personal property in the
amount of $0.00 producing taxes for this service area of $0.00.
Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real
property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the
tax year 2022, based on the net taxable roll for real property in the amount of $13,427,100
and personal property in the amount of $2,902,587 producing taxes for this service area
of $20,412.
Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon
all taxable real property in the Woodland Acres Street Light Service Area a property tax of
0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6,
7, 8, 9 and 10 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $57,989,150 and personal property in the amount of $603,407 producing
taxes for this service area of $5,859.
Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all
taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10 and 11 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $13,255,300 and personal property in the amount of $0 producing taxes
for this service area of $1,988.
Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all
taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10, 11 and 12 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $6,404,900 and personal property in the amount of $0 producing taxes
for this service area of $1,601.
Section 14. Commercial Aircraft Tax. These areawide and service area levies made
above are separate from and in addition to the property tax levied on aircraft by Section
3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following
schedule:
FIXED WING
ROTOCRAFT
Gross Lbs
Annual Tax
Gross Lbs
Annual Tax
Non Flyable
$50
0-1,000
$100
0-2,000
$400
1,001-2,000
$200
2,001-3,000
$800
2,001-3,000
$400
3,001-4,000
$1,000
3,001-4,000
$600
4,001-7,000
$1,400
4,001-5,000
$800
7,001-12,500
$1,600
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 3 of 4
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KIB Budget Follow Up Discussion
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Section 15. Delinquent Date Established. The billing date for taxes levied pursuant
to the provisions of this ordinance shall be July 1, 2022. In accordance with KIBC
3.35.120, the taxes set out in this resolution shall become due on October 15, 2022 if
made in a single payment; or if made in two payments half due on August 15, 2022 and
half due on November 15, 2022. Should due date fall on a Saturday, Sunday or holiday,
the due date shall be the next business day. Said taxes shall be delinquent unless paid
before 5:00 p.m. local time, on the due date. Payments may be accepted based on a
timely postmark only if the return receives a United States Postal Service cancellation on
or before the due date.
Effective Date. This ordinance shall be effective upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS _ DAY OF , 2022.
KODIAK ISLAND BOROUGH
William Roberts, Mayor
VOTES:
Ayes:
Noes:
Kodiak Island Borough, Alaska
ATTEST:
Nova Javier, Interim Borough Clerk
Ordinance No. FY2023-01
Page 4 of 4
Page 15 of 20
KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
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Introduced by: Borough Manager Thru The Mayor
Drafted by: Finance Director
Introduced on: May 19, 2022
Public Hearing Date:
Amended on:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2023-02
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE
BUDGET FOR FISCAL YEAR 2023 AND APPROPRIATING FROM ALL BOROUGH FUNDS
WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly
held a public hearing on the proposed Fiscal Year 2023 Budget; and
WHEREAS, the Assembly has considered and incorporated the appropriation of funds
established in Ordinance No. FY2023-01, which is appropriated in this ordinance and together
shall constitute the entire Borough budget and appropriations for FY2023, except for capital
improvement projects; and
WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2023
budget and make appropriations to fund that budget from the corresponding Borough funds.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The budget for the fiscal year beginning July 1, 2022 entitled Kodiak Island Borough
FY2023 Budget, excluding capital projects, is hereby adopted.
Section 3: The amounts listed below are hereby appropriated from the corresponding funds:
Fund —
Department
Title
Amount
100-100
Legislative
$192,287 $465 7-6
100-105
Borough Management
$598,285
100-110
Borough Clerk
$638,150
100-115
Borough Attorney
$110,500
100-120
Finance
$849,359
100-125
Finance — Information Technology
$905,518 $955,-548
100-130
Assessing
$767,817
100-135
Engineering & Facilities
$444,082
100-140
Community Development
$806,051 $824-,0-54-
100-142
Building Official
$172,991 $465,494
Kodiak Island Borough, Alaska
Ordinance No. FY2023-02
Page 1 of 3
Page 16 of 20
KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
36
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43
44
45
46
47
100-160
Economic Development
$20,600 $NO
100-165
General Administration
$788,388 $267-,043
100-172
Parks & Recreation
$43,037
100-175
Emergency Preparedness
$33,700 $37-,908
100-186
Animal Control
$126,000 $�9GO
100-190
Education/Culture/Recreation
$20,045
100-191
Non -Profit — Kodiak College & Libraries
$100,000
100-192-110
Non -Profit — Health & Social Services
$85,000
100-192-120
Non -Profit - Education, Culture & Recreation
$85,000
100-195
Transfers
$118.335
General Fund Subtotal
$6,905,145
201
Education Support
$11,955,244
210
Land Sales
$51,620
220
Building & Grounds
$1,141,815 $5
234
LEPC
$1,000
240
Women's Bay Road Service
$237,600
242
Service Area #1
$452,000
243
Service Area #2
$0
244
Monashka Bay Road Service
$62,238
246
Bay View Road Service
$14,500
250
Fire Protection Area #1
$823,837
252
Women's Bay Fire Department
$189,200
254
KIB Airport Fire District
$18,200
260
Woodland Acres Lighting
$5,800
261
Trinity Island Lighting
$1,900
262
Mission Lake Tide Gate
$2,200
276
Facility
$340,000
277
Tourism Development
$75,150
278
Commercial Vessel Passenger
$0
300
Debt Service
$7,572,618
530
Solid Waste Collection & Disposal
$5,288,669
540
Hospital
$1,384,272
545
Long -Term Care Center
$1,095,930
555
Kodiak Fisheries Research Center
$3,363,682
556
Research Court Apartments
$118,706
560
E911 Service
$295,000
Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal
year, June 30, 2023, to the respective fund. An appropriation for a capital improvement, grant
award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its
purpose has been accomplished or abandoned.
Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of
Ordinances, on July 1, 2022.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS _ DAY OF , 2022.
Kodiak Island Borough, Alaska
Ordinance No. FY2023-02
Page 2 of 3
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KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
48 KODIAK ISLAND BOROUGH ATTEST:
49
50
51
52 William Roberts, Mayor Nova Javier, Interim Borough Clerk
53
54 VOTES:
55 Ayes:
56 Noes:
Kodiak Island Borough, Alaska Ordinance No. FY2023-02
Page 3 of 3
Page 18 of 20
KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
Kodiak Island Borough
FY2023 Version 3 Budget
Area Wide Tax Totals
FY2023 Maximum Allowable Property Tax Revenue (MAPTR) : $14,237,666
05/26/22 dlc
Tax Category
Fund
Fund Description
Total Tax Revenue
needed
TY2022 Certified
Assessed Value
S&J V3 Mill
Rate
Area Wide - Limited
100
General Fund - Operations
$ 1,664,087
$ 1,516,642,748
1.10
Area Wide - Limited
100
General Fund -Transfer
$ 118,335
$ 1,516,642,748
0.08
Total General Fund
$ 1,782,422
1.18
Area Wide -Limited
201
KIBSD Education Support
$ 11,955,244
$ 1,516,642,748
7.88
Area Wide - Limited
469
Facilities Maintenance
$ 500,000
$ 1,516,642,748
0.33
MAPTR Limit $
14,237,666
9.39
Area Wide - Not Limited
300
Debt Service -Education
$ 2,062,821
$ 1,516,642,748
1.36
Change from
V2 Mgr Budget
0.34
0.00
0.34
0.00
-0.34
0.00
0.00
Total Levy $ 16,300,487 Total Mill R.teL 10.75 0.00
(Due to rounding, this number is
slightly different than ordinance
number of $16,303,909)
100 - KIB General Fund
General Fund Expenses
$ 6,786,810
Debt Service Transfer
$ 118,335
Less: Non Property Tax Revenues
$ (5,122,723) (Severance revenue calculated using 10.75 Mill Rate)
Property Tax Revenue Needed
$ 1,782,422
201- KIBSD - Education Support
Proposed Total Support
$ 11,955,244
Property Tax Revenue Needed
$ 11,955,244
299 - Debt Service - Education
Bond Payments & Expenses $ 7,572,618
Plus: Fund Deficit & Reserve $ - (5/16 Estimated YE bal = $7,444; Required Reserve is $275,000)
Less: MVRT Revenue $ (240,000) (5/16 MVRT revenue is$245,630 with May and June uncollected)
Less: State Reimbursements (@100%) $ (5,151,462)
Less: Transfers from General Fund $ (118,335)
Property Tax Revenue Needed $ 2,062,821
Tax Billing Example:
Area -Wide taxes due for a home with an assessed taxable
value of $275,000:
of Total
10.75 Mill Rate
Mill Rate
Tax Due
Mill Rate
Borough General Fund
1.18
$
325
11%
Education Support
7.88
$
2,167
73%
Debt Service
1.36
$
374
13%
Renewal & Replacement
0.33
$
91
3%
Totals
10.75
$
2,957
100%
10.64 Mill Rate Totals
10.64
$
2,926
Mill Rate Difference
0.11
$
31
Page 19 of 20
KIB Budget Follow Up Discussion
AGENDA ITEM #2.a.
Kodiak Island Borough
Information for FY2023 Budget
General Fund
Assembly
Version 2
Member
Version 3
(Manager)
Changes
Total
General Fund Mill Rate
0.84
0.34
1.18
Revenues
Property Tax Revenues
$ 1,270,536
$
511,886
$
1,782,422
Other Revenues
$ 5,122,723
$
-
$
5,122,723
General Fund Revenue Total
$ 6,393,259
$
511,886
$
6,905,145
Expenses
Department
100-100
Legislative
$ 165,076
$
27,211
$
192,287
100-105
Borough Management
$ 598,285
$
-
$
598,285
100-110
Borough Clerk
$ 638,150
$
-
$
638,150
100-115
Borough Attorney
$ 110,500
$
-
$
110,500
100-120
Finance Department
$ 849,359
$
-
$
849,359
100-125
Information Technology
$ 955,518
$
(50,000)
$
905,518
100-130
Assessing Department
$ 767,817
$
-
$
767,817
100-135
Engineering / Facilities
$ 444,082
$
-
$
444,082
100-140
Community Development
$ 821,051
$
(15,000)
$
806,051
100-142
Building Official
$ 165,491
$
7,500
$
172,991
100-160
Economic Development
$ 600
$
20,000
$
20,600
100-165
General Administration
$ 267,013
$
521,375
$
788,388
100-172
Parks & Recreation
$ 43,037
$
-
$
43,037
100-175
Emergency Preparedness
$ 37,900
$
(4,200)
$
33,700
100-186
Animal Control
$ 121,000
$
5,000
$
126,000
100-190
Education / Culture / Recreation
$ 20,045
$
-
$
20,045
100-191
Kodiak College & Libraries
$ 100,000
$
-
$
100,000
100-192
110 Non -Profit Funding: Health & Social Services
$ 85,000
$
-
$
85,000
100-192
120 Non -Profit Funding: Education, Culture & Recreation
$ 85,000
$
-
$
85,000
100-195
Transfers Out
$ 118,335
$
-
$
118,335
General Fund Expense Total
$ 6,393,259
$
511,886
$
6,905,145
Page 20 of 20
KIB Budget Follow Up Discussion
KODIAK ISLAND BOROUGH
Meeting Type: Date:
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