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CITY OF CARLISLE  
SPECIAL CITY COUNCIL MEETING MINUTES 

Tuesday, June 27, 2006, 7:00 P.M.
Carlisle City Hall Council Chamber, 195 N. 1st St.


Officials present were:  Mayor Ruth Randleman, Council members Doug Hammerand, Eric Mahnke, Blair Dewey and Frank Shultz and City Administrator Neil Ruddy.  Councilmember Drew Merrifield was absent.  Also present was Nader Halawa of Project Destiny and several citizens. 

Mayor Randleman called the meeting to order at 7:00 P.M.

Mayor Randleman explained that the meeting was scheduled as a community forum to receive input on how the City Carlisle should plan to spend an estimated $136,000 in annual revenue that will be received if the Project Destiny one cent local option sales tax referendum is approved on November 9, 2006.  Because a majority of the Councilmembers are participating in the forum, the meeting has been convened as a special Council meeting. 

The proposed distribution formula calls for 1/3 of the sales tax proceeds or $84,000 to be for mandated direct property tax reduction, 1/3 or $84,000 to be allocated by the local jurisdiction for additional property tax relief and 1/3 or $84,000 to be split between a competitive grant program for regional attractions and recreational trails and a local distribution for regional tax base equalization.  The mandated direct reduction amount of $84,000 will go directly to the County Auditor and will be credited to each property tax bill; the amounts the City of Carlisle will get to allocate are the $84,000 for additional property tax relief and $52,000 of the $84,000 for regional attractions and recreational trails and regional tax base equalization for a total of $136,000.                                                                                                                                 

The additional property tax relief and regional tax base equalization revenue can be spent either to replace a property tax levy with sales tax revenue for an existing project or activity or to substitute sales tax revenue for a future property tax levy for a planned project or activity.  Estimates of the potential reduction in the combined Carlisle property tax rate of $39.54 per $1,000 were $.97 per $1,000 or $54 on the average assessed value residence of $115,487 for the mandated direct property tax reduction amount of $84,000 and an additional $1.57 per $1,000 or an additional $88 on the average assessed value residence of $115,487 if Carlisle decides to substitute the additional property tax relief and the regional tax base equalization amount of $136,000 for existing property tax levies.

It was explained that the Project Destiny plan is to gather petitions to place the local option sales tax on the November ballot in all 3 counties and 48 communities of the metro area and to have each county and community develop an individual plan for allocation of the additional property tax relief and regional tax base equalization revenue.  It was explained that 80% of the state already has the one cent local option sales tax in place and that Warren County will benefit significantly from the regional approach to the sales tax distribution because the majority of the sales tax revenue will be collected in Polk and Dallas Counties. 

It was pointed out, that depending on individual circumstances the cost of the additional sales tax could be higher than the property tax savings, that there is a proposed 28E agreement including a Fiscal Responsibility Oversight Council to regulate the collection and distribution of the tax, that communities can opt out of the tax if the election is not successful throughout the region and that if the referendum is successful in the rest of the region but not successful in Carlisle, residents will pay the tax anyway because there is much more retail sales tax paid in Polk and Dallas Counties than in Warren County.  It was stated that Carlisle can’t afford to be left out of the sales tax distribution.

Suggested uses for Carlisle’s additional property tax relief and regional tax base equalization revenue were:

  • Retirement of the existing aquatic center debt, at an estimated property tax rate reduction of $1.05 per $1,000   

  • Purchase of a new fire/EMS pumper, tanker, command vehicle and ambulance    

  • Construction of a new Public Safety (fire/EMS/police) Building     

  • Additional expenditures for the library      

  • Construction of new ball fields and other recreational facilities   

  • Subsidizing affordable housing for people on fixed incomes

It was explained that Indianola has decided to use sales tax revenue to pay for enlarging and remodeling a public safety facility and Norwalk has decided to use sales tax revenue to pay for public infrastructure improvements, including water, sewer, bridges, roads and trails.

Staff was directed to prepare examples of the tax rate and levy impact for different values of residential and business property.  Mayor Randleman appointed Councilmember Mahnke Chair of the Carlisle Project Destiny Advisory Committee.  Superintendent of Schools Tom Lane offered to be a consultant to the committee.  

The meeting adjourned at 8:15 P.M. by unanimous consent.

                                                                        ___________________________________

                                                                        Ruth Randleman, Mayor  

Attest:

___________________________

Neil Ruddy, Administrator/Clerk

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