Taylor City Council Regular Meeting – January 3, 2024

The Taylor City Council held its regular meeting on Wednesday, January 3, 2024, at the Taylor Municipal Building, 23555 Goddard Road, Taylor, Michigan. The meeting began at approximately 6:28 p.m. and adjourned at 7:09 p.m. All six seated council members were present: Tina Daniels, Lindsey Rose, Charley Johnson, Jill Brandana, Angie Winton, and Douglas Geiss. Mayor Timothy Woolley, City Clerk Cynthia Bower, and Treasurer Michelle Tocco also attended. The council approved the previous minutes, received the city’s annual audit, approved a budget amendment, and considered – but did not fill – the vacant council seat.

Agenda, Minutes, and Mayor Communications

• The council approved the meeting agenda without objection.
• The council approved the minutes of the December 19, 2023 meeting and dispensed with the oral reading.
• Mayor Woolley said he had no formal communications and wished everyone a merry Christmas and happy new year.

FY2023 Financial Audit – Plante Moran

• The council heard a presentation from Plante Moran on the audit for the fiscal year ended June 30, 2023. The city received an unmodified opinion, the highest level of audit assurance. Because the city spent more than $750,000 in federal awards, a separate single audit was required, and that audit had no findings.
• A financial statement finding was reported because inaccurate pension census data sent to the actuary overstated the beginning pension liability by roughly $6.7 million, from a beginning liability of roughly $88 million. The city corrected this in the current year, and the ending balance was reported as accurate.
• Audits of the general employees retirement system and the 23rd District Court also received clean reports.
• The general fund fund balance increased by roughly $3.3 million to $3.4 million, about $1.9 million to $2 million more than budgeted. The unassigned fund balance was about $13.3 million, equal to about 30 percent of annual expenditures, or about 129 days of cash reserves.
• Fund balance components included about $215,000 nonspendable, $652,000 restricted for grants, $2.35 million assigned for future capital projects, and the $13.3 million unassigned balance.
• General fund revenues increased by about $5 million from the prior year. Property tax revenue rose about 5 percent, charges for services increased about $610,000, federal grant revenue rose from $1.2 million to $2.1 million, fines and forfeitures increased by $187,000, and other revenue rose about $1.86 million, mainly from the TCDC surplus.
• Of every tax dollar collected, the city retained about 46.2 percent and remitted about 53.8 percent to schools and the county.
• Expenditures remained relatively stable, with each department operating within its approved budget. Public works expenditures rose about $560,000, largely due to American Rescue Plan Act funded projects.
• The city added about $14 million in capital assets, paid down about $5 million in debt, and issued no new debt. Governmental fund capital outlay totaled just over $10.3 million, including $3.8 million for infrastructure and $3 million in construction in progress. Depreciation expense was $11.4 million.
• Of the $11.6 million in federal American Rescue Plan Act funds awarded to the city, about $8.9 million remained to be spent or committed by December 2024, with about $7 million already earmarked for 2024 projects.
• Legacy liability funding levels were reported as 54 percent for the general employees plan, 61 percent for municipal employees, 65 percent for police and fire, and 4 percent for retiree health care (OPEB).
• Council members thanked the finance team and auditors. The motion by Councilwoman Brandana, supported by Councilwoman Rose, to receive and file the audit carried.

Budget Amendment 2024-006

• Councilwoman Winton moved, with support from Councilwoman Brandana, to approve City of Taylor budget amendment 2024-006 dated January 3, 2024. After no discussion, the motion carried.

Vacancy Appointment to City Council

• Under Section 4.5 of the Taylor City Charter, the council considered filling the vacancy left by Councilman Butch Ramik’s resignation. Chairman Geiss noted that, with six seated members, four votes would be required to fill the vacancy.
• Councilwoman Daniels nominated Amy Atwood, saying the appointment should follow the result of the last election and that Atwood was the next highest vote getter. The roll call was 2-4 in favor: Rose and Daniels voted yes; Winton, Brandana, Johnson, and Geiss voted no. The motion failed.
• Councilwoman Winton nominated Caroline Patz. Councilwoman Brandana noted Patz had served on council for a prior four-year term, placing fourth in the 2017 election. The roll call was 3-3 in favor: Winton, Johnson, and Geiss voted yes; Rose, Daniels, and Brandana voted no. The motion failed.
• No further nominations were made. Council discussion noted that resumes could be submitted to the council secretary and that the seat would remain on future agendas until filled. The vacancy remained unfilled.

Public Comments and Testimony

• Caroline Patz of the Taylor Historical Society thanked the Parks and Recreation Department for the Winter Stroll, described the society’s decorated log cabin and gift shop, promoted the society’s meeting at the Canote Farmhouse, and explained that gift shop items are donated, handmade, or purchased with membership and fundraising proceeds, including $15 historical calendars.
• Kim Good, a Taylor resident, expressed disappointment that the council did not appoint the next highest vote getter. She said the appointment should go by the voters’ choice, not by personal preference.
• Mr. Patz thanked the Goodfellows organizers, residents, canister collectors, and businesses for their donations during the holiday season.
• Brenda Henney, a Taylor resident, said she was disappointed by the failure to appoint Amy Atwood, noting Atwood was only three votes behind Tina Daniels. She said the candidate’s qualifications and the people’s vote should determine the appointment.
• Brenda Henney later returned with her grandson, Stephen Henney Jr., and presented Butch Ramik with an appreciation plaque on behalf of the Henney family and residents for his service at Robert J. West Middle School. Ramik accepted the plaque and thanked those involved.

Open Business

• City Clerk Cynthia Bower provided information about absentee ballot applications, including how residents can join the permanent absentee ballot list. She explained that for the February presidential primary, voters must choose a party ballot type or decline to vote in the primary; the same application also covers the August and November elections. She invited residents with questions to call the clerk’s office.
• Treasurer Michelle Tocco introduced a Michigan Homeowner Assistance Fund participation agreement with the Michigan State Housing Development Authority. She said the program would send the city payments for current and delinquent resident property taxes before they went delinquent to the county, and that MSHDA had received $218 million to assist downriver residents. The council received and filed the agreement by motion of Councilwoman Brandana, supported by Councilwoman Rose. Tocco noted the deadline for payments to be received was February 29.
• Council members discussed the vacancy process and noted that any three council members, or the chairman, could call a special meeting for discussion, and that open business remained a place for council discussion.
• Clerk Bower reported that Goodfellows distributed gifts to more than 200 children and credited Sarah Elrafai and Laura Nation for the effort.

Key Outcomes

• Agenda approved and December 19, 2023 minutes approved.
• FY2023 city financial audit received and filed.
• Budget amendment 2024-006 approved.
• Amy Atwood nomination failed 2-4.
• Caroline Patz nomination failed 3-3.
• Vacant council seat not filled.
• Michigan Homeowner Assistance Fund agreement received and filed.
• Meeting adjourned at 7:09 p.m.