Tax levy limits fall in line with budget needs

COLUMBUS -- The Platte County Board of Supervisors set the 2008-09 tax levy limits Tuesday.

Levy limits were set for the county’s political subdivisions including the Platte County Agricultural Society, county library service, Rural Road Improvement District No. 1, 18 townships and eight fire districts.

A nearly day-long budget workshop was spent reviewing the tax requests of the political subdivisions and the departments of the county government.

“It looks to me that the numbers we have in front of us for tax requests and their required levy amounts will work just as they are, which would set the total levy limit (for county entities) at .133071,” said Supervisor Myron Franzen of Columbus. “It doesn’t happen very often when the numbers we get will work just as they are, but there you have it.”

The 2007-08 levy was .138128.

According to the Nebraska Department of Revenue, regular levies are taxes that a district may impose each year without voter approval.

Regular property tax levies are subject to several statutory and constitutional limits.

The statutes require that on or before Aug. 20, the county assessor must compile and certify the total taxable value of real, personal and centrally assessed property to each local government taxing subdivision for rate setting purposes.

Then each year, on or before Oct. 15, the county board of equalization levies the necessary taxes, within the limits of the law, for operation of all functions of county government including school districts, cities, etc.

The tax rates for these various local government taxing subdivisions are determined by dividing the subdivision’s annual tax request by the current total taxable value within their boundaries.

The Platte County Agricultural Society’s request this year is for $415,000 up 3.7 percent from last year’s request of $400,300. The library request for 2008-2009 is $144,126 up from $138,861. A tax request of $1,300 was made by Road Improvement District No. 1.

Burrows Township came in with the highest request of the 18 townships with its tax request of $45,745 up from $4,200. The Duncan fire district topped had a tax request of $46,500 up from $30,800.

After briefly reviewing the requests, the supervisors turned their attention to Bill Lusche, general manager of the Platte County Agricultural Park.

Franzen reminded the board the Platte County Agricultural Society had requested an additional $50,000 last year, which was to be earmarked for capital improvements to the grounds and buildings at the Platte County Ag Park. He asked Lusche to outline the status of improvements at the park.

“After our request for the $50,000 had been approved, we came back and asked permission for $10,000 of that money to be used for a feasibility study of a proposed convention center,” Lusche said. “That feasibility study is now very close to being completed. The rest of the money was set aside at that time to wait for the results of the study.

“The $50,000 doesn’t come in to us in one lump sum, but through an arrangement with the treasurer’s office we get that money as revenue through the year. Our final part of that $50,000 will be coming in soon.”

Lusche said once the feasibility study is complete, the board will have a clearer picture of the types of capital improvements that would be needed to implement the recommendations of the study.

Supervisor Ron Pheifer of Lindsay, asked Lusche what would happen to the funds if the feasibility study came back with recommendations to abandon plans for a new convention center.

“If that happens the board will meet to work out the details, but at this point the thought is that we would do major remodeling on the exhibit hall and parts of the grandstand that need work as well as other projects around the grounds,” Lusche said.