City Council

314 Mill Street PO BOX 195 TOWN OF OCCOQUAN Occoquan, VA 22125 Circa 1734 | Chartered 1804 | Incorporated 1874 (703) 491-1918 occoquanva.gov info@occoquanva.gov Occoquan Town Council Town Council Meeting May 21, 2024 | 7:00 p.m. 1. Call to Order 2. Public Hearing a. Public Hearing on FY2025 Tax Rates 3. Consent Agenda a. Request to Accept May 7, 2024, Town Council Meeting Minutes 4. Regular Business a. Request to Adopt FY2025 Tax Rates b. Request to Adopt FY2025 Annual Budget 5. Closed Session 6. Adjournment Portions of this meeting may be held in closed session pursuant to the Virginia Freedom of Information Act. A copy of this agenda with supporting documents is available online at www.occoquanva.gov. TC Agenda Packet Page 1 of 21  TOWN OF OCCOQUAN TOWN COUNCIL MEETING Agenda Communication 2. Public Hearing Meeting Date: May 21, 2024 2A: Public Hearing on FY2025 Tax Rates Attachments: a. Public Hearing Advertisement Submitted by: Adam C. Linn Town Manager Explanation and Summary: This is a public hearing on the Proposed Tax Rates for Fiscal Year (FY) 2025. The Town Council held budget work sessions on March 5, March 19, and April 2, 2024. The Proposed Tax Rates are posted on the Town’s website at www.occoquanva.gov and are available in Town Hall, 314 Mill Street, Monday – Friday, 9 a.m. to 4 p.m. Tax Rate Summary 1. Proposed FY2025 Real Estate Tax – Maintain the current real estate tax rate of $0.116 per $100 of the assessed value; and 2. Proposed FY2025 Meals Tax – Maintain the current meals tax rate of 3.5%; and 3. Proposed FY2025 Transient Occupancy Tax - Maintain the current transient occupancy tax rate of 7%. This public hearing is intended to provide the public with the opportunity to comment on the proposed tax rates. This public hearing was advertised in InsideNOVA on April 25, 2024, as well as on the Town website and locations around the Town. The Town Council may adopt the budget and tax rates on Tuesday, May 21, 2024. Fiscal Year 2025 will begin on July 1, 2024, and end on June 30, 2025. Town Staff’s Recommendation: Recommend closing the public hearing. Proposed/Suggested Motion: “I move to close the public hearing.” OR Other action Council deems appropriate. TC Agenda Packet Page 2 of 21  TOWN OF OCCOQUAN, VIRGINIA NOTICE OF TOWN COUNCIL PUBLIC HEARING TAX RATES IN SUPPORT OF THE FISCAL YEAR (FY) 2025 BUDGET MAY 21, 2024 – 7:00 PM PUBLIC HEARING TO SOLICIT COMMENT ON THE FOLLOWING: 1. Proposed FY2025 Real Estate Tax - Maintain the current real estate tax rate of$0.116 per $100 of the assessed value; and 2. Proposed FY2025 Meals Tax – Maintain the current meals tax rate of 3.5%; and 3. Proposed FY2025 Transient Occupancy Tax - Maintain the current transient oc-cupancy tax rate of 7%. The Town Council may set the real estate tax rate at .116 cents per hundred dollars value or at a lower rate, but Virginia law does not allow a higher rate than appears in this advertisement. The Town Council may set other tax rates (such as meals tax or transient occupancy tax) either higher or lower than the advertised rates. NOTICE OF PROPOSED REAL PROPERTY TAX INCREASE The Town of Occoquan proposes to increase property tax levies. 1. Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year's total assessed value of real property by 6.1 percent. 2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $0.1093 per $100 of assessed value. This rate will be known as the "lowered tax rate." 3. Effective Rate Increase: The Town of Occoquan proposes to adopt a tax rate of $0.116 per $100 of assessed value. The difference between the lowered tax rate and the proposed rate would be $0.0067 per $100, or 6.1 percent. This difference will be known as the "effective tax rate increase." Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. 4. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total budget of the Town of Occoquan will ex- ceed last year's budget by -15.33 percent, a decrease in the total budget of 15.33%. A public hearing on the increase will be held on May 21, 2024, at 7:00 p.m. at Oc- coquan Town Hall, 314 Mill Street, Occoquan, VA 22125. The location of this public hearing is believed to be accessible to persons with dis- abilities. Any person with questions on the accessibility of the facility should contact the Town Clerk at the above address, by telephone at (703) 491-1918, or by email townclerk@occoquanva.gov. Persons needing interpreter services for the hearing impaired and/or vision impaired must notify the Town Clerk no later than one week prior to the hearing. The Town Council of the Town of Occoquan, Virginia TC Agenda Packet Page 3 of 21 4/25/24  TOWN OF OCCOQUAN TOWN COUNCIL MEETING Agenda Communication 3. Consent Agenda Meeting Date: May 21, 2024 Request to Approve Consent Agenda Attachments: See below Submitted by: Adam C. Linn Town Manager Explanation and Summary: This is a request to approve the consent agenda: a. Request to Approve May 7, 2024, Town Council Meeting Minutes Staff Recommendation: Recommend approval as presented. Proposed/Suggested Motion: “I move to approve the consent agenda.” OR Other action Council deems appropriate. TC Agenda Packet Page 4 of 21  OCCOQUAN TOWN COUNCIL Meeting Minutes - DRAFT Town Hall – 314 Mill Street, Occoquan, VA 22125 Tuesday, May 7, 2024 7:00 p.m. Present: Mayor Earnie Porta; Vice Mayor Jenn Loges, Councilmembers Nancy Freeborne Brinton, Cindy Fithian, and Theo Daubresse Absent: Councilmember Eliot Perkins Staff: Adam Linn, Town Manager / Chief of Police; Matt Whitmoyer, Deputy Town Manager; Philip Auville, Town Clerk; Julie Little, Events Director; Jason Forman, Deputy Chief of Police; Asma Rupani, Town Treasurer; Bruce Reese, Town Engineer (remote); Martin Crim, Town Attorney (remote) 1. CALL TO ORDER Mayor Porta called the meeting to order at 7:00 p.m. 2. PLEDGE OF ALLEGIANCE 3. CITIZENS’ TIME No one spoke during citizens’ time. 4. PUBLIC HEARING a. Public Hearing on FY2025 Budget Mayor Porta opened the public hearing at 7:02 p.m. Mayor Porta invited the public to speak. No one spoke at the public hearing. Councilmember Freeborne Brinton moved to close the public hearing at 7:03 p.m. Councilmember Fithian seconded. Motion passed unanimously by voice vote. Mayor porta asked for unanimous consent to move up on the agenda item 10A the Request to Adopt Police Week 2024 Proclamation. There being no objection, the item was moved up on the agenda. 5. REGULAR BUSINESS a. Request to Adopt Police Week 2024 Proclamation Vice Mayor Loges moved to adopt the Police Week 2024 Proclamation. Councilmember Fithian seconded. Motion passed unanimously by roll call vote. Ayes: Vice Mayor Loges, Councilmember Fithian, Councilmember Daubresse, Councilmember Freeborne Brinton Nays: None 6. CONSENT AGENDA TC Agenda Packet Page 5 of 21 Town Council Meeting Minutes Draft May 7, 2024 a. Request to Accept April 16, 2024, Town Council Meeting Minutes , 2023 Councilmember Daubresse moved to approve the Consent Agenda. Councilmember Freeborne Brinton seconded. Motion passed unanimously by voice vote. 7. MAYOR’S REPORT Mayor Porta reported the following: • On April 12th, he attended the ribbon cutting for Waters Way Counseling. • On April 15th, he chaired the final Riverwalk Expansion Special Committee meeting. • On April 16th, he met with a town resident proposing additional events for next year. • On April 24th, he served as a celebrity waiter for the Lake Ridge Rotary luncheon fundraiser and attended the LOVEworks sign dedication in River Mill Park. • On April 26th, with the Town Manager/Chief of Police, attended an event with Senator Mark Warner at the Rappahannock Regional Criminal Justice Academy. • On April 27th, he attended the services for Officer Ralston. • On May 1st, he attended an elected officials briefing with VDOT on the I-95/Route 123 interchange project. 8. COUNCILMEMBER REPORTS Councilmember Freeborne Brinton noted that she attended the ribbon cutting for Waters Way Counseling and Vizia Art Gallery. Councilmember Daubresse noted that he attended the ribbon cutting for Waters Way Counseling and attended the LOVEworks sign dedication. Vice Mayor Loges noted that she attended the ribbon cutting for Vizia Art Gallery and the LOVEworks sign dedication. She also noted that she attended the firearms qualification training with the Town Police and began preliminary discussions with staff on hosting a summer job fair for Town Businesses. Councilmember Fithian noted that she attended the ribbon cutting for Waters Way Counseling and Vizia Art Gallery. She also noted that she attended the memorial service for Officer Ralston. 9. BOARDS AND COMMISSIONS Councilmember Daubresse reported that the ARB met on April 23rd and the board had one exterior elevation application that was tabled from the last meeting for the applicant to answer questions. Due to the applicant not being present at the meeting, the application was tabled until the next meeting. 10. ADMINISTRATIVE REPORTS a. Administrative Report Mr. Linn provided a written report as part of the agenda packet. Mr. Linn added that after staff reviewed the potential for a proclamation calendar and talking to other localities, staff is recommending against having a yearly calendar for proclamations. Instead, staff is working on providing council with a proposed policy or guidelines regarding proclamations that will be brought to council at a later meeting. TC Agenda Packet Page 6 of 21 Town Council Meeting Minutes Draft May 7, 2024 Mayor Porta noted the increase in trespassing in the area of the mill stone ruins and staff’s , 2023 on whether replacement of signs. He indicated that at a future meeting, there will be a discussion the council should or shouldn’t allow people to fish from the ruins and looking into finding an expert to look to see if the ruins are worth protecting. Vice Mayor Loges noted that she noted that the grant related to the Riverwalk was denied and asked if that would affect the Riverwalk Plan as proposed by the Riverwalk Expansion Special Committee. Mr. Linn noted that staff applied for that grant in hopes it will reduce the engineering costs associated with some of the Riverwalk Plan; however, not receiving the grant did not affect the plan. Mr. Linn advised that staff had proposed the FY2025 CIP budget based on not receiving the grant. Vice Mayor Loges next asked if there are going to be any changes or updates to the Visit Occoquan Agreement for next year. Mr. Linn replied that staff does not anticipate any changes or updates to the agreement at this time other than the amount and period changing from 6 months to a full year. Vice Mayor Loges asked if the town had an ability to offer incentives for commercial property owners to lease to business that the town believes would be the types of businesses that would generate more revenue to the town. She suggested some kind of real estate tax incentive. Mayor Porta replied that the town has multiple times in the past considered potential incentives in the form of real estate tax relief and low-interest loans, both to incentivize new businesses and encourage renovation of existing structures. However, it found that given the town’s low real estate tax rate, real estate tax rebates even over a period of 10 years or more would generate very little tax relief to incentivize a business or homeowner. Only if the county also provided tax relief (something they are understandably reluctant to do), would a material amount of incentive be created. As to low-interest loans, when the town did have more in reserves that it could use for such a purpose (it no longer has such reserves) interest rates were so low that a low rate from the town was essentially meaningless. The only relief the town seems to have that could be meaningful is some form of regulatory relief, which it has periodically attempted in the past. Staff will continue to examine the issue. b. Treasurer’s Report Ms. Rupani provided a written report as part of the agenda packet. Mayor Porta noted that when straight lining the budget Council should expect about 75% of the budget to be spent, which has been the case except for the few categories where expenses occur upfront during the year. Mayor Porta asked when businesses close and leave town, is there a time when the BPOL taxes owed can be written off as a loss. Mr. Crim replied that the tax cannot be written off as a loss but can be declared uncollectable and be removed from the books. He also indicated that he has an attorney in his firm that specializes in business tax collection and had discussed this with staff. Mr. Linn added that a criminal summons was filed against one of the two businesses delinquent on meals tax. TC Agenda Packet Page 7 of 21 Town Council Meeting Minutes Draft May 7, 2024 c. Town Attorney Report , 2023 Mr. Crim provided a written report as part of the agenda packet. Mr. Crim discussed the Supreme Court decision in Sheetz vs El Dorado County. 11. DISCUSSION ITEMS a. Report on Riverwalk Expansion from RESC Councilmember Daubresse moved acknowledgement of receipt of the Riverwalk Expansion Special Committee Report and acceptance of the recommendations of the report. Councilmemebr Fithian seconded. Motion passed unanimously by voice vote. b. Update on Riverfest & Craft Show Mr. Linn briefed council on the April 18th email that was sent out requesting volunteers for longer hour shifts, the economic analysis of using Commerce Street for additional vendors rather than using it for parking, and an analysis of vendors admitted and those turned away due to a lack of space available. 12. CLOSED SESSION Vice Mayor Loges moved that the Council convene in closed session to discuss the following as permitted by Virginia Code § 2.2-3711 (A)(3), a matter involving: discussion or consideration of the acquisition of real property for a public purpose; specifically involving property within town boundaries, because discussion in an open meeting would adversely affect the Town’s bargaining position or negotiating strategy. Councilmember Fithian seconded. Motion passed unanimously by voice vote. The Council went into closed session at 8:02 p.m. The Council came out of closed session at 8:25 p.m. Vice Mayor Loges moved to certify that, in the closed session just concluded, nothing was discussed except the matter or matters (1) specifically identified in the motion to convene in closed session and (2) lawfully permitted to be discussed in a closed session under the provisions of the Virginia Freedom of Information Act as cited in that motion. Seconded by Councilmember Freeborne Brinton. The motion passed unanimously by roll call vote. Ayes: Vice Mayor Loges, Councilmember Daubresse, Councilmember Freeborne Brinton, Councilmember Fithian Nays: None 13. ADJOURNMENT The meeting was adjourned at 8:26 p.m. Philip Auville, Town Clerk TC Agenda Packet Page 8 of 21  TOWN OF OCCOQUAN TOWN COUNCIL MEETING Agenda Communication 4. Regular Business Meeting Date: May 21, 2024 4A: Request to Adopt FY2025 Tax Rates Attachments: a. Public Hearing Advertisement Submitted by: Adam C. Linn Town Manager Explanation and Summary: The Town began its FY2025 budget process in January 2024 and held three budget work sessions to discuss the proposed tax rates and budget on March 5, March 19, and April 2, 2024. In addition, the Town Council held a public hearing to obtain public input on the proposed tax rates on May 21, 2024. The published proposed tax rates include recommendations garnered from discussions held by the Town Council, staff, and the community throughout the budget process. The proposed tax rates are set forth below: Tax Rates Summary 1. Proposed FY2025 Real Estate Tax – Maintain the current real estate tax rate of $0.116 per $100 of the assessed value; and 2. Proposed FY2025 Meals Tax – Maintain the current meals tax rate of 3.5%; and 3. Proposed FY2025 Transient Occupancy Tax - Maintain the current transient occupancy tax rate of 7%. Town Manager’s Recommendation: Recommend adoption of the FY2025 tax rates in support of the FY2025 budget. Cost and Financing: N/A Account Number: N/A Proposed/Suggested Motion: “I move to set a real estate tax rate for the Fiscal Year 2025 beginning July 1, 2024, of $0.116 [OR ___________] per $100 of assessed valuation.” AND TC Agenda Packet Page 9 of 21 “I move to set a meals tax rate for the Fiscal Year 2025 beginning July 1, 2024, of three and one-half percent (3.5%) [OR ____________ percent].” AND “I move to set a transient occupancy tax rate for the Fiscal Year 2025 beginning July 1, 2024, of seven percent (7%) [OR ____________ percent].” OR Other action Council deems appropriate. TC Agenda Packet Page 10 of 21  TOWN OF OCCOQUAN, VIRGINIA NOTICE OF TOWN COUNCIL PUBLIC HEARING TAX RATES IN SUPPORT OF THE FISCAL YEAR (FY) 2025 BUDGET MAY 21, 2024 – 7:00 PM PUBLIC HEARING TO SOLICIT COMMENT ON THE FOLLOWING: 1. Proposed FY2025 Real Estate Tax - Maintain the current real estate tax rate of$0.116 per $100 of the assessed value; and 2. Proposed FY2025 Meals Tax – Maintain the current meals tax rate of 3.5%; and 3. Proposed FY2025 Transient Occupancy Tax - Maintain the current transient oc-cupancy tax rate of 7%. The Town Council may set the real estate tax rate at .116 cents per hundred dollars value or at a lower rate, but Virginia law does not allow a higher rate than appears in this advertisement. The Town Council may set other tax rates (such as meals tax or transient occupancy tax) either higher or lower than the advertised rates. NOTICE OF PROPOSED REAL PROPERTY TAX INCREASE The Town of Occoquan proposes to increase property tax levies. 1. Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year's total assessed value of real property by 6.1 percent. 2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $0.1093 per $100 of assessed value. This rate will be known as the "lowered tax rate." 3. Effective Rate Increase: The Town of Occoquan proposes to adopt a tax rate of $0.116 per $100 of assessed value. The difference between the lowered tax rate and the proposed rate would be $0.0067 per $100, or 6.1 percent. This difference will be known as the "effective tax rate increase." Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. 4. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total budget of the Town of Occoquan will ex- ceed last year's budget by -15.33 percent, a decrease in the total budget of 15.33%. A public hearing on the increase will be held on May 21, 2024, at 7:00 p.m. at Oc- coquan Town Hall, 314 Mill Street, Occoquan, VA 22125. The location of this public hearing is believed to be accessible to persons with dis- abilities. Any person with questions on the accessibility of the facility should contact the Town Clerk at the above address, by telephone at (703) 491-1918, or by email townclerk@occoquanva.gov. Persons needing interpreter services for the hearing impaired and/or vision impaired must notify the Town Clerk no later than one week prior to the hearing. The Town Council of the Town of Occoquan, Virginia TC Agenda Packet Page 11 of 21 4/25/24  TOWN OF OCCOQUAN TOWN COUNCIL MEETING Agenda Communication 4. Regular Business Meeting Date: May 21, 2024 4B: Request to Adopt FY2025 Annual Budget Attachments: a. FY 2025 Proposed Budget – via Website b. Public Hearing Advertisement Submitted by: Adam C. Linn Town Manager Explanation and Summary: This is a request to adopt the FY 2025 Annual Budget. The Town began its FY2025 budget process in January 2024 and held three budget work sessions to discuss the proposed tax rates and budget on March 5, March 19, and April 2, 2024. In addition, the Town Council held a public hearing to obtain public input on the proposed tax rates on May 7, 2024. The proposed budget document, attached and available via a link to the Town website at www.occoquanva.gov, includes recommendations garnered from discussions held by the Town Council, staff, and the community throughout the budget process. Budget Summary: FY 2024 FY 2025 Increase/ Difference Adopted Proposed (Decrease) Revenues $1,316,017 $1,408,258 $92,241 7% General Fund Expenses $1,316,017 $1,408,258 $92,241 7% Revenues $300,625 $313,285 $12,660 4.2% Events Fund Expenses $234,281 $238,726 $4,445 1.9% Capital Improvement Revenues $2,020,502 $1,374,031 ($646,471) -32% Fund Expenditures $2,020,502 $1,374,031 ($646,471) -32% Revenues $500 $256 ($244) -48.8% Mamie Davis Fund Expenses $0 0% Revenues $11,500 $15,200 $3,700 32.2% E-Summons Fund Expenses $5,500 $7,200 $1,700 30.9% TC Agenda Packet Page 12 of 21 Town Manager’s Recommendation: Recommend adoption and appropriation of the FY 2025 Annual Budget and Capital Improvement Plan as modified. Cost and Financing: N/A Account Number: N/A Proposed/Suggested Motion: “I move to adopt the Fiscal Year 2025 General Fund Budget beginning July 1, 2024, as presented in the amount of $1,408,258 [OR _________________] in expenses and $1,408,258 [OR _________________] in revenue and appropriate the funds for the expenses shown in the budget.” AND “I move to adopt the Fiscal Year 2025 Events Fund Budget beginning July 1, 2024, as presented in the amount of $238,726 [OR _________________] in expenses and $313,285 [OR _________________] in revenues and appropriate the funds for the expenses shown in the budget.” AND “I move to adopt the Fiscal Year 2025 Mamie Davis Fund Budget beginning July 1, 2024, as presented in the amount of $0 in expenses and $256 in revenues and appropriate the funds for the expenses shown in the budget.” AND “I move to adopt the Fiscal Year 2025 E-Summons Fund Budget beginning July 1, 2024, as presented in the amount of $7,200 in expenses and $15,200 in revenues and appropriate the funds for the expenses shown in the budget.” AND “I move to adopt the Fiscal Year 2025 Capital Improvement Plan beginning July 1, 2024, as presented in the amount of $1,374,031 [OR _________________] in expenses and $1,374,031 [OR _________________] in revenues and appropriate the funds for the expenses shown in the budget.” OR Other action Council deems appropriate. TC Agenda Packet Page 13 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level % to FY 2025 Funds Summary - Revenues and Expenses FY 2024 Budget FY 2025 Proposed Budget MAMIE DAVIS PARK FUND Revenues $ 500.00 $ 256.00 -48.8% Expenses $ - $ - E-SUMMONS FUND Revenues $ 11,500.00 $ 15,200.00 32.2% Expenses $ 5,500.00 $ 7,200.00 30.9% EVENTS FUND Revenues $ 300,625.00 $ 313,285.00 4.2% Expenses $ 234,281.00 $ 238,726.00 1.9% GENERAL OPERATING FUND Revenues $ 1,316,017.00 $ 1,408,258.00 7.0% Expenses $ 1,316,017.00 $ 1,408,258.00 7.0% CIP FUND Revenues $ 2,020,502.00 $ 1,374,031.00 -32.0% Expenses $ 2,020,502.00 $ 1,374,031.00 -32.0% OVERALL $ 3,576,300.00 $ 3,028,215.00 -15.33% 1 TC Agenda Packet Page 14 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2025 Proposed Budget % to % to $ to Account General Fund - Revenues FY2023 Budget FY2023 Actual FY2024 Adopted FY2024 Projected FY2025 Proposed Projected Budget Budget Taxes 40010 Real Estate Tax $ 275,492.00 $ 275,339.85 $ 288,768.50 $ 289,560.00 $ 304,350.60 5.1% 5.4% 15,582 40020 Meals Tax $ 282,499.00 $ 281,565.82 $ 357,640.50 $ 321,350.93 $ 333,812.09 3.9% -6.7% (23,828) 40030 Sales Tax $ 36,000.00 $ 40,685.65 $ 40,000.00 $ 47,954.31 $ 48,000.00 0.1% 20.0% 8,000 40040 Utility Tax $ 30,000.00 $ 34,764.98 $ 31,000.00 $ 36,456.78 $ 36,500.00 0.1% 17.7% 5,500 40050 Communications Tax $ 33,000.00 $ 32,168.23 $ 33,000.00 $ 27,058.44 $ 33,000.00 22.0% 0.0% - 40060 Transient Occupancy Tax $ 14,500.00 $ 36,604.30 $ 21,000.00 $ 40,974.15 $ 46,500.00 13.5% 121.4% 25,500 40070 Peer-to-Peer Vehicle Tax $ 3,300.00 $ 6,600.00 100.0% 6,600 Fees 41010 Vehicle License Fee $ 11,000.00 $ 10,520.50 $ 11,000.00 $ 11,000.00 $ 11,000.00 0.0% 0.0% - 41020 Business Licenses $ 68,800.00 $ 65,047.31 $ 75,000.00 $ 87,345.00 $ 90,402.07 3.5% 20.5% 15,402 41025 Business License Fee $ - $ 4,140.00 $ 4,140.00 $ 4,260.00 2.9% 2.9% 120 41030 Late Fees $ 2,500.00 $ 2,440.26 $ 1,500.00 $ 2,820.00 $ 1,500.00 -46.8% 0.0% - 41040 Fines - Public Safety $ 345,000.00 $ 328,795.75 $ 349,830.00 $ 365,622.00 $ 375,000.00 2.6% 7.2% 25,170 41100 Administrative Fees $ 10,000.00 $ 5,870.21 $ 8,500.00 $ 12,850.00 $ 8,500.00 -33.9% 0.0% - 41120 Service Revenue - Engineering $ 10,000.00 $ 12,353.75 $ 14,000.00 $ 5,600.00 $ 14,000.00 150.0% 0.0% - 41130 Service Revenue - Legal $ 10,000.00 $ - $ 10,000.00 $ - $ 5,000.00 #DIV/0! -50.0% (5,000) 41140 Service Revenue - Other $ 500.00 $ 741.14 $ 500.00 $ 620.00 $ 600.00 -3.2% 20.0% 100 41000 Fees - Other $ 1,500.00 $ 786.49 $ 3,000.00 $ 1,270.64 $ 2,500.00 96.8% -16.7% (500) Grants 42010 Litter Grant $ 1,329.00 $ 3,024.50 $ 1,329.00 $ 2,085.00 $ 1,329.00 -36.3% 0.0% - 42020 Public Safety (HB599) $ 35,688.00 $ 26,041.00 $ 26,821.00 $ 27,388.00 $ 27,677.70 1.1% 3.2% 857 42021 NHSTA (DMV) $ 15,000.00 $ 11,512.38 $ 15,375.00 $ 15,000.00 $ 16,000.00 6.7% 4.1% 625 42040 PEG $ - $ 179.70 $ - $ - $ - - Other Grants $ - $ 34,435.29 $ - $ - $ - - Public Property Leases and Rentals 43010 Town Hall Rentals $ - $ - $ - - 43020 River Mill Park Rentals $ 3,000.00 $ 1,000.00 $ 3,000.00 $ 2,750.00 $ 4,000.00 45.5% 33.3% 1,000 43030 Mamie Davis Park Rentals $ 2,000.00 $ 1,100.00 $ 1,500.00 $ 3,000.00 $ 3,000.00 0.0% 100.0% 1,500 200 Mill Street Lease $ 7,612.50 $ 7,993.13 $ 7,613.00 $ 7,613.00 $ 7,726.69 1.5% 1.5% 114 Other 44010 General Fund Interest $ 900.00 $ 30,133.10 $ 10,200.00 $ 25,094.00 $ 25,000.00 -0.4% 145.1% 14,800 44040 Brick Program $ - $ 300.00 $ 300.00 $ 300.00 0.0% 0.0% - 44060 Other Revenues $ 1,000.00 $ 72.94 $ 999.99 $ 7,369.00 $ 1,700.00 -76.9% 70.0% 700 Fund Transfers $ 30,225.00 - General Fund Revenue Total $ 1,227,545.50 $ 1,243,176.28 $ 1,316,016.99 $ 1,348,521.25 $ 1,408,258.15 4.4% 7.0% 92,241 Net Revenue $ - $ 57,481.46 $ - $ 73,566.65 $ - - 2 TC Agenda Packet Page 15 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2025 Proposed Budget FY2024 FY2025 % to % to Account General Fund - Expenditures FY2023 Budget FY2023 Actual FY2024 Budget Projected Proposed Projected Budget $ to Budget 60000 Total Personnel Services $ 708,933.50 $ 667,537.02 $ 734,671.84 $ 710,771.24 $ 827,000.87 16.4% 12.6% $ 92,329 60400 Total Professional Services $ 169,321.00 $ 161,301.51 $ 174,325.00 $ 168,516.37 $ 175,967.00 4.4% 0.9% $ 1,642 60800 Total Information Technology Services $ 31,100.00 $ 35,192.92 $ 40,092.00 $ 43,937.78 $ 40,430.00 -8.0% 0.8% $ 338 61200 Total Materials and Supplies $ 27,230.00 $ 28,554.22 $ 31,125.00 $ 30,366.62 $ 34,850.00 14.8% 12.0% $ 3,725 61600 Total Operational Services $ 9,000.00 $ 9,299.91 $ 10,172.00 $ 8,890.58 $ 9,200.00 3.5% -9.6% $ (972) 62000 Total Contracts $ 112,382.05 $ 109,433.46 $ 122,135.00 $ 119,071.74 $ 125,103.00 5.1% 2.4% $ 2,968 62400 Total Insurance $ 33,690.00 $ 37,918.00 $ 40,300.00 $ 39,958.64 $ 43,500.00 8.9% 7.9% $ 3,200 62800 Total Public Information $ 5,020.00 $ 2,808.31 $ 4,035.60 $ 3,927.21 $ 4,050.00 3.1% 0.4% $ 14 63200 Total Advertising $ 2,000.00 $ 4,874.80 $ 7,640.00 $ 7,133.76 $ 6,610.00 -7.3% -13.5% $ (1,030) 63600 Total Training and Travel $ 18,210.00 $ 10,243.78 $ 16,510.00 $ 13,466.35 $ 17,050.00 26.6% 3.3% $ 540 64000 Total Vehicles and Equipment $ 27,210.00 $ 49,375.31 $ 30,050.00 $ 55,279.16 $ 47,650.00 -13.8% 58.6% $ 17,600 64400 Total Seasonal $ 10,500.00 $ 10,623.00 $ 11,700.00 $ 10,939.45 $ 13,000.00 18.8% 11.1% $ 1,300 64800 Total Town Hall $ 11,890.00 $ 11,688.71 $ 12,623.92 $ 11,043.87 $ 11,343.54 2.7% -10.1% $ (1,280) 65200 Total Mill House Museum $ 6,500.00 $ 300.00 $ 6,500.00 $ 6,500.00 $ 6,500.00 0.0% $ - 65600 Total 200 Mill Street $ 500.00 $ - $ - $ - $ - $ - 66000 Total Police/PW Annex $ 5,910.00 $ 5,482.51 $ 3,190.00 $ 7,408.84 $ 3,350.00 -54.8% 5.0% $ 160 66400 Total Mill Street Storage $ 250.00 $ - $ - $ - $ - $ - 66800 Total River Mill Park and Facility $ 16,200.00 $ 18,398.04 $ 19,317.84 $ 18,143.16 $ 18,153.74 0.1% -6.0% $ (1,164) 67200 Total Mamie Davis Park and Riverwalk $ 4,100.00 $ 4,049.01 $ 5,850.00 $ 5,122.00 $ 5,400.00 5.4% -7.7% $ (450) 67600 Total Tanyard Hill Park $ - $ - $ - $ - $ - $ - 68000 Total Furnace Branch Park $ - $ - $ - $ - $ 500.00 $ 500 68400 Total Streets and Sidewalks $ 3,000.00 $ 2,726.61 $ 2,800.00 $ 1,800.00 $ 2,500.00 38.9% -10.7% $ (300) 68800 Total Historic District $ 24,600.00 $ 15,887.85 $ 20,600.00 $ 12,677.84 $ 13,600.00 7.3% -34.0% $ (7,000) 69200 Special Events $ - $ - $ - 68900 Total Public Art Program $ - $ - $ - $ - $ 2,500.00 $ 2,500 TBD Total Fund Transfer $ - $ - $ 22,378.80 $ - $ - -100.0% $ (22,379) TOTALS $ 1,227,546 $ 1,185,695 $ 1,316,017 $ 1,274,955 $ 1,408,258 10.5% 7.0% $ 92,241 3 TC Agenda Packet Page 16 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2025 PROPOSED BUDGET - EVENT FUND FY2023 Actual % to % to $ to Account Revenue Source (unaudtied) FY2024 Budget FY2024 Projected FY2025 Proposed Projected Budget Budget Event Revenues 47010 Sponsorships $ 17,658.10 $ 42,500.00 $ 15,515.00 $ 34,000.00 119.1% -20.0% (8,500) 47020 Booth Rentals $ 164,250.02 $ 160,375.00 $ 94,250.00 $ 166,000.00 76.1% 3.5% 5,625 47030 Shuttle Fees $ 60,270.35 $ 60,500.00 $ 28,500.00 $ 60,500.00 112.3% 0.0% - 47040 Parking Space Sales $ 9,900.00 $ 8,900.00 $ 5,250.00 $ 10,500.00 100.0% 18.0% 1,600 47060 Merchandise $ 1,070.00 $ 3,000.00 $ 1,778.00 $ 1,125.00 -36.7% -62.5% (1,875) 47021 Ticket Sales $ 9,375.51 $ 11,000.00 $ 14,007.00 $ 18,575.00 32.6% 68.9% 7,575 Other Revenues 44040 Bricks Program $ 1,813.72 $ 1,275.00 $ 1,500.00 $ 1,575.00 5.0% 23.5% 300 41160 Convenience Fees $ 5,023.31 $ 5,875.00 $ 4,378.00 $ 4,550.00 3.9% -22.6% (1,325) 44020 Events Fund Interest $ 99.05 $ 1,200.00 $ - $ - -100.0% (1,200) 47000 Other Revenue $ 12,641.72 $ 6,000.00 $ 10,012.00 $ 16,460.00 64.4% 174.3% 10,460 Total Events Fund Revenues $ 282,101.78 $ 300,625.00 $ 175,190.00 $ 313,285.00 78.8% 4.2% 12,660 FY2023 Actual % to % to $ to Account Expenses (unaudtied) FY2024 Budget FY2024 Projected FY2025 Proposed Projected Budget Budget 60000 Total Personnel Services $ 65,311.32 $ 84,530.52 $ 70,995.43 $ 98,370.64 38.6% 16.4% 13,840 60400 Total Professional Services $ 13,804.14 $ 17,600.00 $ 11,054.53 $ 5,050.00 -54.3% -71.3% (12,550) 60800 Total Information Tech Services $ 1,229.81 $ 1,200.00 $ 900.00 $ 390.00 -56.7% -67.5% (810) 61200 Total Material and Supplies $ 20,061.43 $ 18,025.00 $ 13,450.42 $ 13,545.00 0.7% -24.9% (4,480) 62000 Total Contracts $ 74,691.91 $ 75,125.00 $ 54,769.00 $ 75,100.00 37.1% 0.0% (25) 63200 Total Advertising $ 21,372.37 $ 24,875.00 $ 30,493.50 $ 32,500.00 6.6% 30.7% 7,625 64000 Vehicles and Equipment $ - $ - $ - $ - - 66800 River Mill Park and Facility $ 375.00 $ 600.00 $ 750.00 $ 850.00 13.3% 41.7% 250 69210 Holidayfest / Santa $ 6,268.50 $ 2,675.00 $ 17,908.00 $ 1,000.00 69220 Volunteer Thank You Event $ 1,564.74 $ 1,575.00 $ 1,617.00 $ 1,595.00 -1.4% 1.3% 20 69250 River Mill Park Special Events $ 10,598.54 $ 4,850.00 $ 1,592.09 $ 1,050.00 -34.0% -78.4% (3,800) 69290 Other Special Events $ 4,150.48 $ 3,225.00 $ 6,278.00 $ 9,275.00 47.7% 6,050 Total Events Fund Expenses $ 219,428.24 $ 234,280.52 $ 209,807.97 $ 238,725.64 13.8% 1.9% 4,445 $ - $ - $ - $ - Total Events Fund Net Revenue $ 62,673.54 $ 66,344.48 $ (34,617.97) $ 74,559.36 -315.4% 12.4% 8,215 4 TC Agenda Packet Page 17 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2025 Proposed 5 Year Budget Capital Improvement Program (CIP) Activity Funding Source FY25 FY26 FY27 FY28 FY29 Totals Street and Parking Improvements Public Works CIP $ - $ 25,000 $ - $ - $ 50,000 $ 75,000 FY26 - Poplar Alley Repaving Public Works CIP 25,000 $ 25,000 FY29 - Road Resurfacing Public Works CIP $ 50,000 $ 50,000 Sidewalk Improvements Public Works CIP $ - $ - $ - $ 40,000 $ - $ 40,000 FY28 - Sidewalk Improvements Public Works CIP $ 40,000 $ 40,000 Riverwalk Improvements Public Works WC / Grant $ 110,000 $ - $ 750,000 $ 750,000 $ - $ 1,610,000 FY25-FY26 - Riverwalk Extensions Public Works WC / Grant $ 110,000 $ - $ 750,000 $ 750,000 $ 1,610,000 Building and Parks Improvements Public Works CIP $ 12,200 $ 18,000 $ 10,000 $ - $ - $ 40,200 FY25 - Town Hall/Annex Building Painted Public Works CIP $ 7,500 $ 7,500 FY25 - Annex ADA Project (1st floor reception) Public Works CIP $ 1,500 $ 1,500 FY25 - Mill Street Storage - door replacement Public Works CIP $ 1,500 $ 1,500 FY26 - Mill Street Storage Improvements Public Works Grant $ 8,000 $ 8,000 FY25 - River Road Fence Public Works CIP $ 1,700 $ 1,700 FY26 - Mill House Museum - New windows and Door Public Works CIP $ 10,000 $ 10,000 FY27 - Mill House Museum - New Roof Public Works CIP $ 10,000 $ 10,000 Vehicles and Equipment Improvements PS/PW/ADM CIP / Grants $ 93,300 $ 54,000 $ 41,500 $ 23,500 $ 13,500 $ 225,800 FY24-FY29 - Replacement PS Vehicle - Hybrid SUV Public Safety 599/CIP $ 9,000 $ 9,000 $ 9,000 $ 27,000 FY24-FY29 - Replacement PS Vehicle - Hybrid SUV Public Safety 599/CIP $ 9,000 $ 9,000 $ 9,000 $ 27,000 FY27-FY29 - Replacement PS Vehicle - Hybrid SUV Public Safety 599/CIP $ - $ - $ 10,000 $ 10,000 $ 10,000 $ 30,000 FY25 - Trailer - Fire Suppression / Command Public Safety Grant $ 15,000 $ 15,000 FY25 - Snow Plow & Spreader Public Works CIP $ 7,300 $ 7,300 FY26 - Thermal Drone (UAS) Public Safety CIP/Grant $ 6,000 $ 6,000 FY25-FY26 - Body Armor Replacement Public Safety CIP/Grant $ 6,000 $ 1,500 $ 7,500 FY25-FY26 - Holiday Snowflakes Public Works CIP $ 10,000 $ 15,000 $ 25,000 FY25-FY29 - Police Record Management System Public Safety CIP $ 27,000 $ 3,500 $ 3,500 $ 3,500 $ 3,500 $ 41,000 FY24-FY28 - AXON Body Worn Camera System Public Safety WC $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 40,000 Stormwater Improvements Public Works WC / CIP / Grant $ 1,150,031 $ 120,000 $ - $ - $ - $ 1,270,031 FY26 - Stormwater - Green Solutions Public Works Grant $ - FY25 - Stormwater Implementation and Match Public Works Grant/WC $ 1,150,031 $ 120,000 $ 1,270,031 $ - Streetscape and Infrastructure Improvements Public Works CIP $ - $ - $ - $ 5,000 $ 5,000 $ 10,000 FY28 - Signage and Gateway Beautification Public Works CIP $ 5,000 $ 5,000 $ 10,000 Information Technology Improvements Administration CIP / WC $ 8,500 $ 8,500 $ 3,000 $ - $ - $ 20,000 FY25-FY27 - Staff Laptop Replacement Administration CIP $ 3,000 $ 3,000 $ 3,000 $ - $ - $ 9,000 FY25-FY26 - Timed Parking Equipment Administration WC $ 5,500 $ 5,500 $ - $ - $ - $ 11,000 Total $ 1,374,031 $ 225,500 $ 804,500 $ 818,500 $ 68,500 $ 3,291,031 Fund Source Summary FY25 FY26 FY27 FY28 FY29 5-Year Total CIP Funds $ 71,500 $ 72,250 $ 150,500 $ 53,500 $ 63,500 $ 411,250 Working Capital $ 355,506 $ 75,500 $ 40,000 $ 760,000 $ - $ 1,231,006 599 Funding (Capital) $ 9,000 $ 9,000 $ 14,000 $ 5,000 $ 5,000 $ 42,000 DOJ BVP Grant $ 3,000 $ 750 $ - $ - $ - $ 3,750 Other Grants $ 935,025 $ 68,000 $ 600,000 $ - $ - $ 1,603,025 Total $ 1,374,031 $ 225,500 $ 804,500 $ 818,500 $ 68,500 $ 3,291,031 Proposed Budget by Activity Proposed Budget by Activity FY25 FY26 FY27 FY28 FY29 5-Year Total Administration $ 8,500 $ 8,500 $ 3,000 $ - $ - $ 20,000 Public Safety $ 76,000 $ 39,000 $ 41,500 $ 23,500 $ 13,500 $ 180,000 Public Works $ 1,289,531 $ 178,000 $ 760,000 $ 795,000 $ 55,000 $ 3,022,531 Total $ 1,374,031 $ 225,500 $ 804,500 $ 818,500 $ 68,500 $ 3,291,031 5 TC Agenda Packet Page 18 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2025 Proposed Budget FY2023 FY2024 FY2024 FY2025 % to % to $ to Account Mamie Davis Fund - Revenues Adopted FY2023 Actual Adopted Projected Proposed Projected Budget Budget 44030 Mamie Davis Fund Interest $ 500.00 $ 256.20 $ 500.00 $ 251.76 $ 256.00 1.7% -48.8% (244) 43030 Rentals $ - $ - $ - $ - $ - - Totals $ 500.00 $ 256.20 $ 500.00 $ 251.76 $ 256.00 1.7% -48.8% $ (244) FY2025 Proposed Budget FY2023 FY2024 FY2024 FY2025 % to % to $ to Account Mamie Davis Fund - Expenses Adopted FY2023 Actual Adopted Projected Proposed Projected Budget Budget 7000 Capital Projects $ 5,000.00 $ 5,250.00 $ - $ - $ - $ - Totals $ 5,000.00 $ 5,250.00 $ - $ - $ - $ - Fund Balance (6/30/2023) $ 6,498 Capital Expense FY24 - Revenue FY24 252 Fund Balance Estimate 6/30/2024 $ 6,750 Capital Expenses FY2025 - Revenue FY25 256 Fund Balance Estimate 6/30/2024 $ 7,006 6 TC Agenda Packet Page 19 of 21 Town of Occoquan FY 2025 Proposed Budget - Fund Level FY2024 Proposed Budget FY2024 FY2024 FY2025 % to % to Account E-Summons Fund - Revenues FY2023 Adopted FY2023 Actual Adopted Projected Proposed Projected Budget $ to Budget 41170 E-Summons Revenue $ 12,000.00 $ 14,026.52 $ 11,500.00 $ 14,651.92 $ 15,250.00 4.1% 32.6% 3,750 E-Summons Fund Interest $ - $ - $ - $ - $ - - Totals $ 12,000.00 $ 14,026.52 $ 11,500.00 $ 14,651.92 $ 15,250.00 4.1% 32.6% $ 3,750 FY2024 Proposed Budget FY2024 FY2024 FY2025 % to % to Account E- Summons Fund - Expenses FY2023 Adopted FY2023 Actual Adopted Projected Proposed Projected Budget $ to Budget 60860 Hardware/Software Maintenance $ 1,750.00 $ 793.00 $ 4,300.00 $ 4,900.00 $ 5,600.00 14.3% 30.2% 1,300 61220 Operational Supplies $ 1,400.00 $ 185.06 $ 1,200.00 $ 1,200.00 $ 1,600.00 33.3% 33.3% 400 Totals $ 3,150.00 $ 978.06 $ 5,500.00 $ 6,100.00 $ 7,200.00 $ 1,700 Fund Balance (6/30/2023) $ 37,354 Expense FY24 6,100 Revenue FY24 14,652 Fund Balance Estimate 6/30/2024 $ 45,906 Expenses FY2025 7,200 Revenue FY25 15,250 Fund Balance Estimate 6/30/2024 $ 53,956 7 TC Agenda Packet Page 20 of 21  TOWN OF OCCOQUAN, VIRGINIA NOTICE OF TOWN COUNCIL PUBLIC HEARING PROPOSED FISCAL YEAR (FY) 2025 BUDGET – MAY 7, 2024 – PUBLIC HEARING TO SOLICIT COMMENT ON THE FOLLOWING: 1. Proposed FY 2025 Budget (see synopsis below.) A copy of the proposed budget is available at Town Hall from 9 a.m. to 4 p.m., Monday through Friday, and on the Town’s website at www.occoquanva.gov FY 2024 FY 2025 Budget Proposed GENERAL OPERATING Revenues 1,316,017 1,408,258 FUND Expenses 1,316,017 1,408,258 EVENTS FUND Revenues 300,625 313,285 Expenses 234,281 238,726 CIP FUND Revenues 2,020,502 1,374,031 Expenses 2,020,502 1,374,031 MAMIE DAVIS PARK Revenues 500 256 FUND Expenses - - E-SUMMONS FUND Revenues 11,500 15,200 Expenses 5,500 7,200 A public hearing on the proposed budget will be held on May 7, 2024, at 7:00 p.m. at Occoquan Town Hall, 314 Mill Street, Occoquan, VA 22125. The Town Council of the Town of Occoquan, Virginia TC Agenda Packet Page 21 of 21 4/24/24