1. PUBLIC SAFETY SALES TAX OPTION TOWN HALL MEETING 7PM OCTOBER 2 ND, 2012 2013 and beyond - Tax Years

2. Why a Public Safety Sales Tax option? The City Council decided to present this option to voters because it offsets the burden of funding services such as public safety by utilizing a sales tax paid by residents and non-residents alike. While a city property tax is carried by city residents alone, a sales tax spreads the burden over a larger population including non-resident consumers who often benefit from services such as public safety while in Roeland Park.

3. Why a Public Safety Sales Tax option? In November, 2011, Wal-Mart stated their intention to close its Roeland Park store and open a larger store in a neighboring community. City officials estimate sales tax to decline due to Wal-Marts departure by approximately$700,000 annually in 2014. A ¾ cent sales tax would generate an estimated $630,000 and would help reduce the declining sales tax revenue following the departure of Wal-Mart This sales tax will ensure public safety functions will continue without significant disruption Background Information

4. Why a Public Safety Sales Tax option? The City has experienced a decline in property tax revenues over the past 4 years With this decline the city has been reducing costs while trying to maintain the same level of service Roeland Park has a pull factor of 1.436. This means nearly a one-third of sales tax is paid for by individuals who live outside of Roeland Park but purchase items at Roeland Park stores Background Information

5. Sales Tax vs. Property Tax Mill Levy Increase The difference between a sales tax and a property tax mill levy increase is, voters have a direct voice in whether the tax is created. Sales tax is a tax on consumption. Almost one-third of the sales tax revenue in Roeland Park is generated by consumers who live outside the city. Proposed Sales Tax: On November 6, you will have the opportunity to cast your vote on the creation of a 3/4-cent sales tax to fund the Police Department and other public safety expenses

6. Use of Sales Tax Total Sales Tax loss ($700,000) 11.563 Mills General Fund Loss ($210,000) 3.469 Mills Special Sales Loss (Debt Service Transfers From 27A and 27D) ($420,000) 6.938 Mills Community Center Loss (27C) ($70,000) 1.156 Translates to average household Home ValueTotal Tax Increase (Annual) Increase (Month) Increase (Day) $125,000537.67 166.2213.850.46 $130,000559.17 172.87 14.410.47 $140,000602.19 186.1615.510.51 $145,000623.70 192.8116.070.53

7. Options for How To Handle Loss Of Wal-Mart Loss $700,000 Option1 Reduce services by $700,000 Option2 Replace lost sales tax with combination of sales tax and service reductions Option 3 Replaced lost sales tax with sales tax and/or property tax revenue with no service reduction Sale of Property to Tax Producing Businesses

8. 2013 Proposed Budget Expenses

9. Public Safety Expenses Include: Vehicles: the Police Department has a total of eight vehicles. Officers need to have reliable vehicles to carry out their duties; due to the high number of operational hours two vehicles need to be replaced each year Equipment: radios; computers; light bar; sirens; and police gear Operations: supplies, training and personnel (over half of the citys employees perform Public Safety related functions)

10. What the City has done to date to reduce expenses or increase Revenues

11. Staff Efficiencies and Cost Saving Efforts Already in Place Administration Refinanced City debt issue to a lower interest Rate Reduced paper copy of newsletter to 4 times a year from 6 Removed from the budget expenses: Shawnee Indian Mission Foundation, Art in R Park Completed Comprehensive Plan In-House (saved over $75,000) No additional Debt Service added for 2012 Roe Boulevard Street/Curb/Sidewalk Program Sold NW Roe and Johnson Drive Land Eliminated most Human Resource Attorney fees

12. Staff Efficiencies and Cost Saving Efforts Already in Place Shared Services: Joint City Wide Trash Contract with Westwood and Fairway Purchased specialized equipment with Fairway and Westwood Legal Services– Shared costs w/Neighbor cities Providing building inspection Services for the City of Westwood In-house - Building maintenance/repairs Website updated in house

13. Staff Efficiencies and Cost Saving Efforts Already in Place Grants: Received grant funding for replacement of 1970s Boiler with new Energy Efficient Boilers Received grant funding in conjunction with the City of Mission, Overland Park and Johnson County Transit for bus stop at Roe/Johnson intersection and sidewalk improvements Donations: High Diving Board Installation, Placements of Art in R Park

14. Staff Efficiencies and Cost Saving Efforts Already in Place Limited Overtime to very few instances Travel – Carpool/Hotel Sharing Volunteer Interns No increase in Employee Health Coverage – Employees paying more Changed to a Pooled Property Casualty company to reduce cost by nearly half

15. Staff Efficiencies and Cost Saving Efforts Already in Place Police Reduced one officer position Reducing overtime Uniform purchases restricted by need of replacement Reducing training expenses by utilizing free or reduced cost opportunities Reducing Travel Reduced equipment purchases

16. Staff Efficiencies and Cost Saving Efforts Already in Place Public Works Received Street Light Grant for New LED Lights Reduced Summer Help Limited Overtime to very few instances and snow removal In-house -Building maintenance/repairs, Vehicle/Equipment maintenance, Vehicle/Equipment repairs Buy Local-reduced travel costs Reduced Idling of trucks Selling scrap metal Sale of used tires instead of paying disposal fees Taking on more construction activities with Public Works staff vs. hiring contractors Planting of native plants to reduce amount of watering and cost to replace Limited purchase of annual plants to only flower pots vs. planting areas Provide Leaf Services to neighboring cities

17. City Services Provided Compared to Staff levels Average of other Johnson County Cities Staff size of 6.3 FTE per 1,000 residents = Roeland Park Staff Size approximately 70.68% of County Average For every 10 staff members other Johnson County cities employ, Roeland Park provides many of the same services and in some cases more services with just 7 staff members General Administration Accounting Budgeting Facilities management Money management Purchasing Legal Services Advise governing body Defend against lawsuits Municipal attorney Municipal court Prosecute ordinance violations Municipal Clerk Alcohol beverage licensing Dog and cat licensing Election administration Meeting minutes Open meetings law compliance Property tax billing and collection Public records custodian Publication of legal notices Planning and Development Building inspection and permitting Comprehensive planning Economic development coordination Zoning administration Reactive Code Enforcement Public Safety Animal control Crime prevention, investigation and patrol Police School liaison officer Solid Waste* Refuse collection and disposal Recycling Yard waste collection and disposal Public Works/Parks & Rec Storm Water system maintenance Park maintenance and operation Engineering services Public Works/Parks & Rec (cont.) Sidewalk construction and maintenance Snow removal Street sweeping Street painting Street maintenance and repair Tree planting, trimming and removal on public land Community Services** Community Center Aquatic Center Recreation Dome *This service also paid through Property Tax Assessment ** This service also paid for through City and County Sales Taxes Additionally Roeland Park has Pro-active Code enforcement and the Leaf Pick Up Program +

18. BUDGET 2014 WITHOUT PUBLIC SAFETY SALES TAX And/or

19. Sample Service Reductions How large of reduction of services would $700,000 be equal to? Some examples of the level of service reductions necessary could include: reduced police presence, elimination of the leaf program, limited snow removal to main traffic ways, and reduced administrative staff.

20. Sales Tax

21. Sales Tax Rate Comparison Sales Tax - 8.775% TDD Area #1 - 9.775% TDD Area #2 - 9.275% Effective January 1, 2013 CID Area #1 – 9.775 Sales Tax - 8.925% TDD Area #1 - 9.925% TDD Area #2 - 9.425% CID Area #1 - 9.925% Current Sales Tax Rate After July 1, 2013 (0.6% not included)

22. With Possible New State 0.6% Sales Tax Sales Tax - 8.925% TDD Area #1 - 9.925% TDD Area #2 - 9.425% CID Area #1 – 9.925 Sales Tax – 9.525% TDD Area #1 – 10.525% TDD Area #2 - 10.025% CID Area #1 – 10.525% July 1, 2013 Sales Tax Rate Without Possible New State 0.6% July 1, 2013 Sales Tax Rate With Possible New State 0.6%

23. Frequently Asked Questions How much will this proposal increase a $100 purchase? Shop RP Current 2012 Roeland Park, KS 66205 Purchases100.00 SUBTOTAL$100.00 KS Sales Tax 9.275%$9.28 TOTAL$109.28 Shop RP July 1, 2013 Roeland Park, KS 66205 Purchases100.00 SUBTOTAL$100.00 KS Sales Tax 9.425%$9.43 TOTAL$109.43 Difference on a $100 purchase-15 cents.

24. Temporary State Sales Tax What if the state votes to keep the 0.6% sales tax? Serious discussion will need to be held Process: Legislature would have to present a bill to raise the state sales tax by 0.6% Pass by majority vote and the Governor has to sign in May

25. The Next Step Proposed Sales Tax: On November 6, you will have the opportunity to cast your vote on the creation of a 3/4-cent sales tax to fund the Police Department and other public safety expenses

26. Timeline Vote on Proposed Sales Tax Oct. 17 – Advance voting by mail begins Oct. 22 – Advance voting in person begins Nov. 5 – Advance voting in person closes (12 noon) Nov. 6 – Election Day If approved, Term of the Sales Tax Begin – July 1, 2013 End - June 30, 2023 (10 years) Or at an earlier date if the council elects to terminate

28. Frequently Asked Questions What Does a YES vote mean? Voting yes means there will be a new source of money to help offset the burden of funding services such as public safety by utilizing sales tax rather than property tax. The proposed sales tax will largely replace an expiring sales tax.

29. Frequently Asked Questions What Does a NO vote mean? A no vote means you are not in favor of a sales tax increase. Voting no means there will not be a new source of sales tax money to help offset the loss of revenue from the anticipated departure of Wal- Mart in 2014. The City will be forced to consider increasing property taxes ($700,000 equals to 11.6 mills or a 55% increase) or drastically reducing City services.

30. Ballot Language SHALL THE CITY OF ROELAND PARK, KANSAS, BE AUTHORIZED TO LEVY AN ADDITIONAL THREE-QUARTER PERCENT (.75%) GENERAL PURPOSE CITY RETAILERS' SALES TAX, WITHIN THE CITY OF ROELAND PARK, KANSAS, TO BE FIRST USED FOR PUBLIC SAFETY EXPENSES, INCLUDING BUT NOT LIMITED TO POLICE VEHICLES, SALARIES AND EQUIPMENT, AND IF NOT NEEDED FOR SUCH PURPOSE THEN FOR ANY OTHER PURPOSE TO WHICH GENERAL FUND REVENUES MAY BE PUT, WITH SUCH ADDITIONAL TAX TO TAKE EFFECT ON JULY 1, 2013, AND TO END ON JUNE 30, 2023?

31. How does Roeland Park compare to Johnson County Average CHECK NUMBERS