Please call the order to the meeting of the Alpha Mural County Board of City Party.

Like the note, the supervisor is present here.

Supervisor.

Whitehall district.

Supervisor Nathan McKeal Dr.

Supervisor People Courtney on the Renana District Supervisor Mike Bruitt of the Scottsville District, myself, Tim Andrews representing the Samuel Miller district.

And I understand that Supervisor Ned Calloway will join us as soon as we can from another meeting.

But the forum is present.

We're also joined here by our county executive, Mr.

Car Richardson, our county attorney, Mr.

Steve Rosenberg.

Our clerk, Ms.

4%, and Senior Doctor Clerk, Mr.

Carlos Morris.

Also, let me please welcome Albama County Police Officers present, our Lieutenant Angela Chamerson.

And Senior Police Officer Ronald.

We thank you for your service today and every day on our behalf of security.

Thank you.

A reminder to everyone, as I said this last time.

If you have the floor, talk to the ceiling.

That's where the microphones are.

And we will jump right into it.

Thanks for here.

Thank you, Chair Andrews, for the introduction.

Good afternoon to the board.

Today is work session number five of the Board of Supervisors.

Just to look ahead at as we usually do at the calendar for the remainder of the process.

Today, the board will be asked to take action to propose a budget and tax rates for public hearing.

This is obviously not the final action because we are taking action.

This is really the next milestone in the process where we turn the county executive's recommended budget into the board's proposed budget leading to the adoption of the budget in May.

As we can see in the calendar in April, there is much community engagement that will continue building on what is taking place in March with additional public hearings and continuing down the halls.

Looking at the agenda specifically for today's work session, the staff would like to begin with uh continuing kind of the updates and discussions from prior work sessions.

We spent a significant amount of time on Monday working through some options with the board on revenues and expenditures, and we'll bring them back together for the board's continued refinement and action.

Uh then we will move into the official uh motions and actions for the board to take on the tax rates and the proposed budget.

To begin with a very recap, uh quick recap of March 25th for anyone who's listening and may have missed that.

Uh staff and the board completed the review of the 25 recommended budget and the CIP, as well as all the board QA that has been going on.

There are still pending questions we have from the board that are continuing to come forward and we're posting those on the website for transparency for the public and see that work as well.

Uh, we spend also a substantial amount of time looking at a group of expenditure changes the board considered and a group of revenue options to put those together and take a look at it.

Um how we could really narrow some options down to come back today and continue that conversation.

That's really the purpose of today.

So as we look at these uh updates from prior sessions, we're gonna do this in a few sections.

The first of which will be the general fund, and that's where we'll spend most of our time.

Um after the general fund, we'll pause for some board discussion and then we'll talk about the impact of the school fund, the capital budget, and the CIP.

So to really just frame before we go into content, this is a slide that was from the county executive's uh recommended budget presentation all the way back on February 21st.

Now I'm reasoning this because it really speaks to the fact that we budget annually, but the decisions that we make in one year impact subsequent years.

Uh and that's a large story as there are decisions that were made last year and in prior years where we are meeting obligations and requirements this year, and that will continue into this week of 26.

A really good example of this took place about a year ago when fiscal year 24, um shown kind of the bottom left part of the slide.

The board of supervisors took about five million dollars of only one revenue.

And rather than uh put that into only one operating expenditures, at that time, it was invested into the CIP to move those projects forward, knowing that at time it would be available in fiscal year 25 to fund operations for all of the items that are included in the county executive recommended budget.

Uh, this is uh just it was a very important strategy because it's provided some flexibility that has taken place in this budget that wouldn't otherwise be possible.

This also speaks to the board's uh commitment to financial planning and long-range considerations that you all consider on a regular basis throughout the year.

So I I bring this back today because uh as we consider the uh the options for the board, many of them start mid year, fiscal year 25.

So when they begin fiscal year 26, the cost of those will potentially be greater than it will be in 25.

So it'll just be an important strategy to keep in mind looking across multi-year financial planning.

So moving to the general fund, this is a summary of the revenue options that the board talked about on Monday.

So what this shows is a consideration of increasing the transit occupancy tax by 1% from 8% to 9%.

And then that's just what the city of Charlottesville is contemplating right now.

It includes an increase to the personal property and machinery tools rates of 54 cents.

And we've also included what uh call some non-shared revenues that are related to the Hearts team or Hart team and Department of Human and Social Services.

So we can see at the second column, the total revenues in the general fund would total 5.4 million.