Deliberative Session FY24 Budget & Warrant Articles February 8, 2023
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Deliberative Session
FY24 Budget & Warrant Articles
February 8, 2023
1Elected Officials and Town Counsel
Position Term Expires .
Town Moderator Steve Coughlan 2025
Board of Selectmen Peter Lyon, Chair 2025
Tom Grella, Vice Chair 2023
Danielle Pray, Clerk 2024
John D’Angelo 2024
Bill Stoughton 2025
Town Clerk Nancy Demers 2023
Treasurer Elizabeth Overholt 2024
Town Counsel Atty Matthew Decker
2Town Department Heads
Dean Shankle Town Administrator
Debbie Bender Finance Director
Matthew Conley Fire Rescue Chief
Craig Fraley Recreation Director
Amy LaPointe Library Director
Mark Reams Police Chief
Eric Slosek Public Works Director
Gail Stout Tax Collector
Nicola Strong Community Development Director
Jennifer Stover Executive Assistant
3Ways & Means Members
• Lori Mix - Chair
• Tom Cook - Clerk
• Russ Hodgkins
• Diane Layton
• Andrew Pataky
• Wendy Rannenberg
• Tom Silvia
• Steve Boczenowski, Alt.
• Michael Patterson (LOA)
4FY24: Ways & Means Overview
• The Amherst Town Ways and Means Committee (W&M) is chartered to
examine and provide an outside review and opinion on all planned
appropriations and finances of the town.
• Meeting minutes and other relevant information pertaining to the W&M
can be found here: https://www.amherstnh.gov/ways-means-committee
• For the FY24 budget review, the W&M consisted of 7 members and 2
alternates.
5FY24: W&M Process Overview
• W&M was an active participant in the town’s budgeting process.
• Attended all public meetings where department strategic plans and
budgets for FY24 were presented.
• Met with department heads to review details of their proposed
initiatives and related budgets.
• Detailed review of the proposed FY24 budget, compared against
previous year’s budgets, actual spending and alignment with
strategic initiatives.
• The Board of Selectman and department heads were responsive to the
questions asked and receptive to feedback provided by W&M.
6FY24: W&M Outcomes
• The W&M voted (7-0-0) in favor of the proposed FY24 Budget and town
Warrant articles on which we voted.
• The W&M voted against (0-7-0) Warrant Article 36: Tax Cap – Petition
Warrant Article
• In summary:
• Limits the town and its citizens from developing a budget that
best meets its needs.
• Outside costs which may exceed the 2% or less cap would force
reductions in other important services.
• Takes away the freedom of future voters to establish their
priorities as they see fit.
7FY24: Conclusion
• The town’s budget process was open, transparent and collaborative.
• The W&M Committee believes we were provided with all of the
information necessary to cast educated, well-informed votes.
• The W&M Committee thanks the Board of Selectman, all department
heads, and all support staff for their engagement with our committee,
ensuring we were able to provide informed guidance to the voters of
Amherst.
8Warrant Articles
9ARTICLE 21
To choose all necessary Town Officers for the ensuing terms as follows:
• 1 Selectman for 3 Years
• 1 Town Clerk for 3 Years
• 1 Cemetery Trustee for 3 Years
• 2 Library Trustees for 3 Years
• 2 Planning Board Members for 3 Years
• 1 Planning Board Member for 1 Year
• 1 Trustee of the Trust Fund for 3 Years
• 2 Zoning Board of Adjustment Member for 3 Years
10Understanding the Estimated Tax
Impact of a Warrant Article
The “estimated” tax impact of the warrant articles is based on a number of
factors, including the appropriation in the article, the estimated revenues
anticipated during that year, and the total property valuation of the town.
The estimated tax impact is not IN ADDITION to the current year’s tax
rate. As we present the warrant articles, we assume the rate starts at $0 and
is built up from there, dependent upon which articles are passed by the
voters.
If all articles pass, the estimated town portion of the tax rate is
$4.45/thousand.
The actual setting of the final tax rate is performed in the fall by the NH
Department of Revenue Administration once the figures for the town’s
property valuation are known and the projected revenues can be more
closely estimated.
11ARTICLE 22: Operating Budget
Shall the Town vote to raise and appropriate as an operating budget, not
including appropriations by special warrant articles and other appropriations
voted separately, the amounts set forth on the budget posted with the
warrant or as amended by vote of the first session, for the purposes set forth
herein, totaling $15,889,910. Should this article be defeated the default budget
shall be $15,650,729 which is the same as last year with certain adjustments
required by previous action of the Town or by law; or the governing body may
hold one special meeting in accordance with RSA 40:13 X and XVI to take up
the issue of a revised operating budget only. This operating budget warrant
article does not include appropriations contained in any other warrant article.
(Tax Impact = $4.14) (Majority vote required.)
(The Board of Selectmen supports this article by a vote of 5-0-0 )
(The Ways and Means Committee supports this article by a vote of 7-0-0)
12Board of Selectmen Budget
Presentation
13What We’ll Cover
• FY23 Review, FY24 Goals
• The Town Portion of the Property Tax Bill
• The FY24 Proposed Budget
• Proposed Budget Apportionment
• Estimated FY24 Revenue
• Tax Rate – Amherst vs other Hillsborough County towns
• FY24 Default budget
• Property Tax Impact
• Ways and Means Committee Input
14• Responded to PFAS contamination of wells
in vicinity of Fire Station
• Authorized procurement of temporary
bridge for closed Thornton Ferry I bridge,
with potential future use as replacement
for Brook Rd bridge at PMEC
FY 2022-23
• Implemented Impact Fee Expenditure
Accomplishments policy and began using collected impact
fees to offset property taxes
• Completed police station renovation, phase
II
• Updated the Strategic Planning process,
identifying budget priorities
• Improved outward facing communication
with residents
• Review and adjustments of call
firefighter pay
15• Review Mont Vernon EMS agreement
• Review town fees to ensure they are
reasonable and in line with other towns
• Develop long-range plan for Baboosic Lake
FY24 Goals water quality protection, including septic
system
• Review Unassigned Fund Balance Policy
• Evaluate participation in NH Retirement
System for remaining town employees
• Review health insurance offering for town
employees
• Evaluate Town Hall space use (personnel
and document storage)
• Implement updated accounting software
• Plan for Town Administrator, Finance
Director retirements
16Town Portion of Current Tax Bill
December 2022 Tax Bill
Tax Rate per
$1,000 Tax on $482,000
Assessment home
Town $4.32 $2,082
County $0.93 $448
Schools $15.88 $7,654
Total $21.13 $10,184
17Amherst Town Portion of Property Tax
DEC 2022 TAX RATE PER $1,000 ASSESSMENT
Town County Schools
$4.32 , 21%
$0.93 , 4%
$15.88 , 75%
18FY24 Budget - The Bottom Line
Tax on
Budget & Municipal Rate
Budget $482,000
Warrants per Thousand
home
Approved
$15,518,154 $16,293,154 $4.32 $2,082
FY23
Proposed
$15,889,910 $16,621,910 $4.45 $2,146
FY24
Change $371,756 $328,756 $0.13 $64
Percentage
2.4% 2.0% 3.0%
Change
19Noteworthy Budget Increases
• 7% COLA for Town Employees ($373,000)
• Increased Insurance Costs ($156,000)
• Electricity and Fuel Increases ($145,000)
• Increased Landfill District Fees ($104,000)
• Additional Finance Department Position ($90,000 with benefits)
• Pennichuck Fire Hydrant Assessment ($60,000)
20Noteworthy Budget Reductions and
Cost Avoidance
• Reduced debt service as one road bond retired ($227,000)
• Corrected Baboosic Lake Septic System accounting ($95,000)
• Fire Dept Electricity (based on solar panel installation)($9,770/yr)
• Streetlight Electricity (based on conversion to LED)($11,000/yr)
• Reduce DPW Summer Part-time positions from 4 to 2 (unfilled in recent years)
($20,000)
• Use Impact Fees and State grant funds to fund FY24 Road Reconstruction
increase in lieu of property taxes ($100,000 tax-funded increase avoided for
FY24 only)
• Use federal ARPA grant funds for “one-time” expenditures in lieu of property
taxes:
• Police Station Roof Replacement ($70,000)
• Replace Accounting Software ($130,000)
• Convert streetlights to LEDs ($50,000)
• Engineering for Transfer Station Improvements, DPW Fuel Depot Alternatives
($60,000)
• Numerous smaller reductions to offset inflation increases 21Budget Management Efforts
• Budget management efforts allowed a spending increase much smaller than
the 7% inflation rate
• External Cost Increases (Energy, SRLD, Insurance) $405,000 increase
• All other Budget Increases and Reductions $ (67,000) decrease
• Warrant Article Requests $ (43,000) decrease
• Budget Increase of 2.4%, Budget and Warrants Total Increase of 2.0%
22Department Budget Changes –
FY23 to FY24
Department FY23 Adopted FY24 Proposed Change Percent
Administration $1,913,946 $2,120,920 $206,974 10.8%
Community Dev $516,364 $581,050 $64,686 12.5%
Public Works $4,782,700 $4,888,980 $106,280 2.2%
Cemetery $49,057 $65,130 $16,073 32.8%
Police $3,535,689 $3,588,460 $52,771 1.5%
Fire Rescue $1,406,697 $1,465,730 $59,033 4.2%
SRLD $437,855 $541,730 $103,875 23.7%
Recreation $482,642 $518,470 $35828 7.4%
Library $1,119,101 $1,167,700 $48,599 4.3%
Debt Service $1,179,100 $951,740 $(227,382) -19.3%
Septic $94,981 $0 $(94,981) -100.0%
Total $15,518,154 $15,889,910 $371,756 2.4%
23FY24 Proposed Budget Apportionment
Debt Service $951,740 6%
Administration $2,120,920 13%
Library $1,167,700 7%
Community
Recreation $518,470 3% Dev $581,050 4%
SRLD $541,730 3%
Fire Rescue $1,465,730
9%
Public Works $4,888,980
31%
Police $3,588,460
23%
Cemetery $65,130 1%
FY24 Proposed Budget: $15,889,910 24FY24 Revenue Estimate
FY22 Actual
Account description Revenue FY23 BUDGET FY24 BUDGET Variance
Motor Vehicle Registrations $2,919,699 $2,900,000 $3,000,000 $100,000
Meals and Rooms Tax $856,238 $1,040,350 $786,000 $(254,350)
EMS Billing Income $400,944 $500,000 $500,000 $0
Highway Block Grant $323,653 $335,366 $330,000 $(5,366)
Cable Franchise Fee $210,965 $210,000 $210,000 $0
Interest On Investments $62,549 $60,000 $150,000 $90,000
Building Permits $142,411 $95,000 $130,000 $35,000
SAU-SRO Reimbursement $114,326 $90,000 $110,000 $20,000
Landfill Income Demolition $63,124 $75,000 $64,000 $(11,000)
Current Property Tax Interest $37,754 $60,000 $50,000 $(10,000)
State MV Fees $46,881 $45,000 $46,000 $46,000
Payments in Lieu of Taxes $31,062 $40,000 $41,000 $1,000
Landfill Income - Scrap Metals $24,116 $13,000 $18,000 $5,000
Mont Vernon Ambulance Income $17,000 $17,000 $17,000 $0
Road Opening Permits $86,822 $2,000 $15,000 $13,000
Dog Licenses $14,034 $14,000 $14,000 $0
Fire Reports $13,936 $15,000 $14,000 $(1,000)
All Others $112,188 $43,512 $102,900 $4,388
TOTALS $5,477,704 $5,565,228 $5,597,900 $32,672
252022 Hillsborough County Municipal Tax Rates
Town Municipal County State Local Total
Education Education
Greenville $12.47 $1.24 $1.46 $12.62 $27.79
Greenfield $10.88 $1.09 $1.26 $17.19 $30.42 • There are 29 towns and 2
Bennington $10.40 $1.20 $1.43 $18.62 $31.65
Hillsborough $10.34 $1.15 $1.26 $13.94 $26.69
cities in Hillsborough
Antrim $9.65 $1.24 $1.45 $15.52 $27.86 County
Goffstown $9.21 $1.22 $1.45 $14.43 $26.31
Peterborough $9.17 $0.97 $1.21 $14.51 $25.86 • For 2022, 24 of those
Manchester $8.81 $0.92 $1.20 $7.31 $18.24 communities have a higher
Lyndeborough $8.03 $1.05 $1.27 $11.75 $22.10
Francestown $7.79 $1.09 $1.26 $15.70 $25.84 municipal tax rate than
Mason $7.59 $0.98 $1.20 $10.56 $20.33 Amherst
Nashua $7.56 $0.95 $1.12 $8.44 $18.07
Wilton $6.87 $0.89 $1.05 $11.85 $20.66 • Amherst’s municipal tax
Mont Vernon $6.62 $1.22 $1.34 $18.85 $28.03
Hancock $6.52 $0.94 $1.23 $13.12 $21.81
rate falls in the bottom
Deering $6.15 $1.09 $1.27 $14.24 $22.75 third of the comparison
Temple $5.83 $1.14 $1.27 $16.72 $24.96
Brookline $5.61 $1.11 $1.34 $21.66 $29.72 • Amherst’s current
Sharon $5.54 $0.96 $1.22 $15.49 $23.21 municipal tax rate is $4.32
Pelham $5.44 $0.85 $1.03 $10.10 $17.42
Hollis $5.19 $1.18 $1.36 $14.84 $22.57 compared to the
Hudson $4.58 $0.81 $1.02 $8.28 $14.69 Hillsborough County
New Boston $4.54 $0.90 $1.07 $12.67 $19.18
Milford $4.51 $0.92 $1.12 $14.24 $20.79 average municipal tax rate
Amherst $4.32 $0.93 $1.17 $14.71 $21.13 of $6.64
New Ipswich $4.08 $1.12 $1.30 $17.01 $23.51
Litchfield $3.98 $1.04 $1.23 $12.78 $19.03
Merrimack $3.86 $0.88 $1.11 $11.53 $17.38
Bedford $3.80 $0.97 $1.17 $11.66 $17.60
Windsor $3.48 $0.81 $0.96 ($1.86) $3.39
Weare $3.05 $0.88 $1.09 $12.38 $17.40 26What is a Default Budget?
New Hampshire law defines a default budget:
"Default budget" as used in this subdivision means the amount of the
same appropriations as contained in the operating budget authorized
for the previous year, reduced and increased, as the case may be, by
debt service, contracts, and other obligations previously incurred or
mandated by law, and reduced by one-time expenditures contained in
the operating budget.
RSA 40:13, IX (b)
27FY24 Default Budget Calculation
Approved Operating Budget FY23 15,518,154
FY23 Long Term Debt Retired -204,500
FY24 Long Term Debt Increases 0
FY24 CBA Cost Increases 44,740
FY23 Souhegan Regional Landfill -437,855
FY24 Souhegan Regional Landfill 541,730
FY23 Pennichuck Water -250,000
FY24 Pennichuck Water 315,810
FY23 Insurances - Health, Dental, P&L -1,670,869
FY24 Insurances - Health, Dental, P&L 1,718,240
*Misc contracted adjustments over FY23 75,279
* IT Services, Utilities, Telephone
FY24 Default Budget 15,650,729
28FY24 Proposed Budget/Default Budget
Comparison
Tax on
$482,000
Budget $/$1,000 Home
FY24 Proposed Budget $15,889,910 $4.14 $1,995
FY24 Default Budget $15,650,729 $4.04 $1,947
Delta $239,181 $0.10 $48
29ARTICLE 22: Operating Budget
Shall the Town vote to raise and appropriate as an operating budget, not
including appropriations by special warrant articles and other appropriations
voted separately, the amounts set forth on the budget posted with the
warrant or as amended by vote of the first session, for the purposes set forth
herein, totaling $15,889,910. Should this article be defeated the default budget
shall be $15,650,729 which is the same as last year with certain adjustments
required by previous action of the Town or by law; or the governing body may
hold one special meeting in accordance with RSA 40:13 X and XVI to take up
the issue of a revised operating budget only. This operating budget warrant
article does not include appropriations contained in any other warrant article.
(Tax Impact = $4.14) (Majority vote required.)
(The Board of Selectmen supports this article by a vote of 5-0-0 )
(The Ways and Means Committee supports this article by a vote of 7-0-0)
30ARTICLE 23: Contingency Fund
Shall the Town vote to establish a contingency fund for the current year, in
accordance with NH RSA Section 31:98-a, for unanticipated expenses that may
arise and further to raise and appropriate the sum of one hundred twenty
thousand dollars ($120,000) to go into the fund. Said sum shall come from the
unassigned fund balance and no amount to be raised from taxation. Any
appropriation left in the fund at the end of the year will lapse to the general
fund. (Tax Impact = $0.00) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
31ARTICLE 24: Baboosic Lake Septic
Operating Budget
Shall the Town vote to raise and appropriate the sum of $69,040, for
operating and maintaining the Baboosic Lake Septic System for the ensuing
year, said sum is to be offset by user fees. Should this article be defeated
the default budget shall be $69,080 which is the same as last year with
certain adjustments required by previous action of the Town or by law. (Tax
Impact = $0.00) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0.)
(The Ways and Means Committee supports this article by a vote of 7-0-0.)
32ARTICLE 25: Communications
Center Capital Reserve Fund
Shall the Town vote to raise and appropriate the sum of twenty-five thousand
dollars ($25,000) to be added to the Communications Center Capital Reserve
Fund, previously established. (Tax Impact = $0.01) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Communications Center CRF balance: $98,871 as of 12/31/2022
33ARTICLE 25: Communications
Center Capital Reserve Fund
• Funds are to support repairs and maintenance for existing communications
infrastructure
• Approximately $125,000 expended over the last five years
• Funds are also used to match grant funding for major anticipated
equipment replacements and upgrades
• Radio repeater system grant match of $28,000 anticipated for FY24
• Radio tower replacement in FY25 requiring an estimated $45,000 match
34ARTICLE 26: Assessing Revaluation
Capital Reserve Fund
Shall the Town vote to raise and appropriate the sum of twenty-five thousand
dollars ($25,000) to be added to the Assessing Revaluation Capital Reserve
Fund, previously established. (Tax Impact = $0.01) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Assessing Revaluation CRF balance: $70,027 as of 12/31/2022
35ARTICLE 27: Bridge Repair and
Replacement Capital Reserve Fund
Shall the Town vote to raise and appropriate the sum of two hundred
thousand dollars ($200,000) to be added to the Bridge Repair and
Replacement Capital Reserve Fund, previously established. (Tax Impact =
$0.08) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Bridge Repair and Replacement CRF balance: $585,539 as of 12/31/2022
36ARTICLE 27: Bridge Repair and Replacement
Capital Reserve Fund
COMPLETED Total Cost Town Cost Notes
FY2022 #485 Boston Post Rd Culvert Replacement $ 305K $ 305K Town CRF
FY2022 #66 Spring Rd Culvert Repair Design Engineering $ 29K $ 29K Town CRF
FY2023 #17 Thornton Ferry I Temporary Bridge Design $ 35K $ 7K 80% state funded
IN PROCESS
FY2022/23 #9 Mont Vernon Road thru Bid Phase $ 127K $ 25K 80% state funded
FY2022/23 - #17 Thornton Ferry Road I thru Final Design $ 165K $ 33K 80% state funded
$259K state/ $30K
FY2023 #17 Thornton Ferry I Temporary Bridge Construction $ 289K $ 30K
Town CRF
FY2023 #17 Thornton Ferry I Temporary Bridge Construction
$ 20K $ 20K Town CRF
Engineering
FUTURE
FY2023 #66 Spring Rd Culvert Repair $ 93K $ 93K Town CRF
FY2023 #9 Mont Vernon Rd Bridge Construction & Construction
$ 877K $ 175K 80% state funded
Engineering
FY2023 Town-wide Bridge/Culvert Engineering Study $ 35K $ 35K Town CRF
FY2024 #17 Thornton Ferry I Bid Phase $ 8K $ 2K 80% state funded
100% federal
FY2024 #17 Thornton Ferry I Construction $ 1,127K $0
funded
FY2024 #17 Thornton Ferry I Const. Engineering $ 132K $ 26K 80% state funded
FY2026 - #71 Brook Road Bridge Unknown Unknown Town CRF
FY2027 - #18 Northern Blvd Unknown Unknown Town CRF
37ARTICLE 28: Fire Rescue Vehicle
and Equipment Purchase and Repair
Capital Reserve Fund
Shall the Town vote to raise and appropriate the sum of two hundred fifty-
seven thousand dollars ($257,000) to be added to the Fire Rescue Vehicle and
Equipment Purchase and Repair Capital Reserve Fund previously
established. (Tax Impact = $0.11) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Fire Rescue Vehicle & Equipment Purchase and Repair CRF balance: $1,510,696 as
of 12/31/2022
38ARTICLE 28: Fire Rescue Vehicle
and Equipment Purchase and Repair
Capital Reserve Fund
• Used for the purchase and repair of most Fire Rescue Department Vehicles
and Equipment
• Covers Engines, Trucks, Ambulances and a portion of the Tower Truck
replacement
• This reoccurring warrant article is important to help the department stay the
course for the timely replacement of vehicles and equipment at a
manageable cost to the taxpayer
• This CRF includes funding for planned periodic refurbishment of vehicles to
extend useful lives
• Anticipated Useful Lives:
• Ambulances/Trucks - 10 years
• Fire Engines/Tankers – 25 years
• Tower truck – 30 years
• Expected purchases in current fiscal year: Ambulance, Engine, Command
car
• Tower truck replacement anticipated in FY 2027 at approximately $1.3 million
in current dollars. BOS planning for funding of this major purchase will
begin this year
39ARTICLE 29: DPW Vehicles & Equipment
Acquisition and Replacement CRF
Shall the Town vote to raise and appropriate the sum of one hundred and
twenty thousand dollars ($120,000) to be added to the DPW Vehicles and
Equipment Acquisition and Replacement Capital Reserve Fund, previously
established. (Tax Impact = $0.05) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
The DPW Vehicles & Equipment Acquisition and Replacement CRF balance
is $240,476 as of 12/31/2022
40ARTICLE 29: DPW Vehicles & Equipment
Acquisition and Replacement CRF
• DPW needs a total of $300,000 funding each year in order to keep up
the predicted replacement schedule
• $300,000 adequate for spending over the next five fiscal years, but will
need to be reviewed
• Because the replacement schedule consistently requires a minimum of
$180,000 per year, that amount is included in the DPW budget
• The $120,000 annual addition to the CRF will allow for purchases
requiring greater than the $180K budget in those years
• Anticipated Useful lives:
• Plow/Dump Trucks – 10 years
• Pickup Trucks – 10 years
• Loaders/Excavators/Tractors – 15 years
• Grader – 25 years
41ARTICLE 29: DPW Vehicles & Equipment
Acquisition and Replacement CRF
DPW Purchases and Funding
Total Expenditures Taxpayer Funding CRF Balance EOY
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
42ARTICLE 30: Amherst Multimodal
Facilities CRF
Shall the Town vote to raise and appropriate the sum of seventy-five thousand
dollars ($75,000) to be added to the Amherst Multimodal Facilities Capital
Reserve Fund, previously established. (Tax Impact $0.03) (Majority Vote
Required)
(The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Amherst Multimodal Facilities CRF balance is $64,890 as of 12/31/2022
44ARTICLE 30: Amherst
Multimodal Facilities CRF
• Voters approved this article in its first year but did not support it last year
• If approved, this $75,000 would be the second of an anticipated three years
as it represents 1/3 of the estimated cost of our highest-priority project,
the Boston Post Road School Campus Side Path
• An effort to provide safe, multimodal infrastructure in the area of Souhegan
High School and Amherst Middle School
• The Bicycle & Pedestrian Advisory Committee has worked very hard in
identifying and applying for grant funding in order to minimize the use
of property taxes in this and other efforts
45ARTICLE 31: Recreation Fields
Acquisition and Construction CRF
Shall the Town vote to raise and appropriate the sum of thirty thousand
Dollars ($30,000) to be added to the Recreation Fields Acquisition and
Construction Capital Reserve Fund, previously established. (Tax Impact =
$0.01) (Majority vote required)
The Board of Selectmen supports this article by a vote of 5-0-0)
(The Ways and Means Committee supports this article by a vote of 7-0-0)
Recreation Fields Acquisition and Construction CRF balance is $102,670 as of
12/31/2022
46ARTICLE 31: Recreation Fields
Acquisition and Construction CRF
• This article is part three of three, in anticipation of raising $150,000
• This year, instead of requesting $50,000, the BOS has elected to request
$30,000 and to use collected Recreation Impact Fees of $20,000
• 50/50 matching grant funding for the park will be sought from the Land
Water Conservation Fund
• Total associated costs are expected to be $300,000
• The funding will be used in a three-phased project to build:
• Two full sized rectangular fields and one smaller rectangular practice
field
• Additional parking, a playground, picnic area, and irrigation
47ARTICLE 32: Readoption of Veterans
Tax Credits
Existing Language:
Shall the Town vote in accordance with RSA 72:27-a to readopt the provisions
of RSA 72:28, II, previously adopted, for an annual Optional Veterans’ Tax
Credit in the amount of $500. If readopted, the annual All Veterans’ Tax Credit,
previously adopted, will also be $500, the same amount as the Optional
Veterans Tax Credit. If readopted and approved, this article shall take effect
for the 2023 property tax year. (Tax Impact= $0.00) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 4-0-0.)
(The Ways and Means Committee supports this article by a vote of 7-0-0.)
48ARTICLE 32: Readoption of
Veterans Tax Credits
DRA has requested that this article be re-written to include reference to both
statutes. New language is italicized and bolded and removed language is
[bracketed and in red.]
Shall the Town vote in accordance with RSA 72:27-a to readopt the provisions of
RSA 72:28, II, previously adopted, for an annual Optional Veterans’ Tax Credit in
the amount of $500, as well as to readopt the provisions of RSA 72:28-b,
previously adopted, for an annual All Veterans Tax Credit in the amount of
$500. [If readopted, the annual All Veterans’ Tax Credit, previously adopted, will
also be $500, the same amount as the Optional Veterans Tax Credit.] If
readopted and approved, this article shall take effect for the 2023 property tax
year. (Tax Impact= $0.00) (Majority vote required)
49ARTICLE 32: Readoption of
Veterans Tax Credits
• Article with proposed Amendment:
• Shall the Town vote in accordance with RSA 72:27-a to readopt the
provisions of RSA 72:28, II, previously adopted, for an annual Optional
Veterans’ Tax Credit in the amount of $500, as well as to readopt the
provisions of RSA 72:28-b, previously adopted, for an annual All Veterans Tax
Credit in the amount of $500. If readopted and approved, this article shall
take effect for the 2023 property tax year. (Tax Impact= $0.00) (Majority
vote required)
50ARTICLE 33: Elderly and Disabled
Exemption
Shall the Town vote to modify the maximum annual income amount to qualify
for the elderly and disabled exemption from property tax, previously
established, to be as follows: a net income of not more than $54,300
(formerly $49,960) for a single person, or if married, a combined net income of
less than $73,325 (formerly $67,640) in accordance with RSA 72:39-a. (Tax
Impact = $0.00) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0.)
(The Ways and Means Committee supports this article by a vote of 7-0-0.)
51ARTICLE 33: Elderly and Disabled
Exemption
The Social Security Administration provided recipients with an 8.7% COLA this
year
This adjustment to the maximum income limits adds a corresponding 8.7% to
the income limits for those taxpayers receiving an exemption under this
provision
52ARTICLE 34: Budget Preparation
Shall the Town vote to require that the annual budget and all special warrant
articles having a tax impact, as determined by the governing body, shall
contain a notation stating the estimated tax impact of the article. The
determination of the estimated tax impact shall be subject to approval by the
governing body. (No Tax Impact) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 5-0-0.)
(The Ways and Means Committee supports this article by a vote of 7-0-0.)
53ARTICLE 35: Appointment of a Town
Treasurer
To see if the town will vote to change the office of Town Treasurer
from an elected position to an appointed position in accordance with
RSA 41:26-e. Such appointment shall be made in accordance with
RSA 669:17-d by the Board of Selectmen. Such appointment shall be
made in writing and shall include the compensation to be paid. If
approved the person holding the elected office shall continue to hold
such office until the next annual town election following the vote.
(No Tax Impact) (Majority vote required)
(The Board of Selectmen supports this article by a vote of 4-1-0.)
(The Ways and Means Committee has no position on this article)
54ARTICLE 35: Appointment of a
Town Treasurer
• State Law changed in 2007 to allow voters to change to an appointed Town
Treasurer position
• towns were finding it difficult to find people to run for office
• an appointed position allows the Selectmen to find the most
qualified, knowledgeable and trusted person for the position
• selectee does not need be a resident of Amherst allowing a broader
outreach to find the most qualified person for the position
• selectee can be vetted by the Selectmen (references and
background check)
• duties of the Town Treasurer are important enough to find the most
competent individual for the office
• Current Town Treasurer has held office for several decades and
with a dedicated and experienced individual with decades of service in place,
there was no need to seek a change in the process
55ARTICLE 35: Appointment of
a Town Treasurer
• Duties of a Town Treasurer include, per RSA 41:29, “custody of all moneys of
the town”, “depositing of such moneys”, “keeping an account of all sums
received and paid” and “investing excess funds”
• All duties and responsibilities of the Town Treasurer remain the same and are
guided by state law
• Vests appointment power with Board of Selectmen rather than the voters
• Does not take effect until March 2024 when current Town Treasurer retires
56ARTICLE 36: Tax Cap – PETITION
WARRANT ARTICLE
Shall the Town adopt the provisions of RSA 32:5-b, and implement a tax cap
whereby the governing body (or budget committee) shall not submit a
recommended budget that increases the amount to be raised by local taxes,
based on the prior fiscal year’s actual amount of local taxes raised, by more
than the lesser of (a) 2% (two percent); or (b) the annual percentage increase
in the U.S. Consumer Price Index – All Urban Consumers for the Northeast,
published by the U.S. Bureau of Labor Statistics, as of the month of December
of the immediately-preceding year? (3/5 Majority Vote Required)
(The Board of Selectmen does not support this article by a vote of 0-5-0.)
(The Ways and Means Committee does not support this article by a vote of 0-7-
0.)
57Tax Cap Warrant Article
for
2023 Amherst Elections
Presentation for 2023 Deliberative Sessions
BY THE PETITIONER(S)
58Overview
• Tax Cap: What is it?
• How is a Tax Cap adopted?
• What happens if the Tax Cap is approved by
Amherst Voters?
• What are the advantages to Amherst
Taxpayers?
• What does the Tax Cap Warrant Article say?
59Tax Cap: What is it?
• A Tax Cap is a mechanism to constrain the
growth of town property taxes by limiting the
annual increases in budgets
• Guidance allowing voters to adopt a tax cap is
contained in New Hampshire Municipal Budget
law (RSA Chapter 32)
• Applies to “…all towns, school districts, cooperative
school districts, village districts, municipal economic
development and revitalization districts created
under RSA 162-K, and any other municipal
entities…” (ref: RSA Section 32:2)
60How is a Tax Cap Adopted?
• Per RSA 32:5-c, adoption of a Tax Cap
• Must approved by a “3/5 majority of those voting…”
• Requires a “public hearing shall be held by the local
governing body on the question at least 15 days, but not
more than 30 days, before the question is to be voted
on.”
• RSA 32:5-c provides mandatory wording for the
warrant article
• RSA 32:5-c also allows for rescinding a previously
adopted Tax Cap by a 3/5 majority vote
RSA 32:5-c text
61What Happens if the Tax Cap is
Approved by Amherst Voters?
• If the Tax Cap Warrant Article is approved, then
taxes must be levied under the provision of
RSA Section 32:5-b
• Requires “…local taxes to be raised…as shown on
the budget…shall not exceed the local taxes raised
for the prior year…by more than the tax cap...
• This section also provides a transparent means for
overriding the Tax Cap if necessary
RSA 32:5-b text
62When Would the
Tax Cap Take Effect?
• If approved, the Tax Cap would take effect in
the following year’s budget
• This would be the budgets that would begin in
July 2024
63Advantages to Amherst
Taxpayers
• Annual tax increases would be based on
transparent, published metrics
• Less chance of residents who live on fixed income
being priced out of their homes by tax increases
• New home buyers could move to Amherst with
knowledge that there is a process in place to
constrain town tax increases
64Text of Warrant Article
Shall we adopt the provisions of RSA 32:5-b, and implement a
tax cap whereby the governing body (or budget committee)
shall not submit a recommended budget that increases the
amount to be raised by local taxes, based on the prior fiscal
year’s actual amount of local taxes raised, by more than the
lesser of (a) 2% (two percent); or (b) the annual percentage
increase in the U.S. Consumer Price Index- All Urban
Consumers for the Northeast, published by the U.S. Bureau of
Labor Statistics, as of the month of December of the
immediately-preceding year? (3/5 Majority Vote Required).
CPI Link
65Questions or
Comments
POC: Russ Hodgkins
Tele: 603-249-5476
66RSA Section 32:5-c
I. The provisions of RSA 32:5-b may be adopted by any local political subdivision of the
state whose legislative body raises and appropriates funds through an annual meeting. A
3/5 majority of those voting on the question shall be required to adopt the provisions of
RSA 32:5-b. Only votes in the affirmative or negative shall be included in the calculation
of the 3/5 majority.
II. The question shall be placed on the warrant of the annual meeting by the governing
body or by petition under the procedures set out in RSA 39:3 or RSA 197:6.
III. A public hearing shall be held by the local governing body on the question at least 15
days, but not more than 30 days, before the question is to be voted on. In multi-town
districts, a public hearing shall be held in each town embraced by the district, none of
which shall be held on the same day. Notice of the hearing shall be posted in at least 2
public places in the town and at least 2 public places in each town of multi-town
districts, and published in a newspaper of general circulation at least 7 days prior to the
date of the hearing.
IV. The wording of the question shall be: "Shall we adopt the provisions of RSA 32:5-b,
and implement a tax cap whereby the governing body (or budget committee) shall not
submit a recommended budget that increases the amount to be raised by local taxes,
based on the prior fiscal year's actual amount of local taxes raised, by more than
_______ (insert either a fixed dollar amount or a fixed percentage)?"
67RSA Section 32:5-c (con’t) V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is rescinded as provided in paragraph VI. VI. Any local political subdivision which has adopted RSA 32:5-b may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A 3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority. Go Back 68
RSA Section 32:5-b
Upon adoption under RSA 32:5-c, the following shall apply:
I. In a town or district that has adopted this section, the estimated amount of local taxes
to be raised for the fiscal year, as shown on the budget certified by the governing body or
the budget committee and posted with the warrant for the annual meeting pursuant to
RSA 32:5, shall not exceed the local taxes raised for the prior year, as shown on the same
budget and adjusted as provided in paragraph I-a, by more than the tax cap authorized
when this section was adopted.
I-a. If the local taxes raised for the prior year were reduced by any fund balance
brought forward from previous years, the amount of such reduction shall be added
back and included in the amount to which the tax cap is applied under paragraph I.
II. The tax cap shall be either a fixed dollar amount or a fixed percentage applied to the
amount of local taxes raised by the town or district for the prior fiscal year as reported to
the department of revenue administration, subject to adjustment as provided in paragraph
I-a.
III. The legislative body may override the cap by the usual procedures applicable to
annual meetings and deliberative sessions of the legislative body. The provisions of this
section shall not limit the legislative body's authority to increase or decrease the amount
of any appropriation or the total amount of all appropriations.
Go Back 69End of Petitioners’
Presentation
Go Back 70ARTICLE 37: Regulation of Noise Ordinance
– PETITION WARRANT ARTICLE
Are you in favor of the adoption of the ordinance as proposed by citizen
petition, which is summarized as permitted under NH RSA 40:13 (VI) as follows:
an ordinance to prohibit noises judged to be excessive, unnecessary, or
unusually loud; exempting some noises dependent on the type of activity
producing the noise, the location of the source of the noise, the intensity of the
noise, or the time during which the noise is emitted; and establishing monetary
fines for violations? (Majority Vote Required)
71ARTICLE 37: Regulation of Noise Ordinance
– PETITION WARRANT ARTICLE
• SECTION I PURPOSE
• The purpose of this ordinance is to regulate unnecessary noise and to promote
public health, safety, and the quiet enjoyment of life for residents and visitors
while within the boundaries of the Town of Amherst New Hampshire.
Regulations of this nature are allowed under New Hampshire RSA 31:39 I (n).
• SECTION II UNNECESSARY NOISE PROHIBITED
• It shall be unlawful for any person, firm, corporation, or other entity to make,
maintain, direct, cause, or simulate any excessive, unnecessary, or unusually
loud noises including without limitation those which are prolonged, unusual,
and unnatural in their time, place and use effect, and/or which are a detriment
to public health, comfort, convenience, safety, welfare, quiet enjoyment, and/or
prosperity of the residents and visitors of the Town. This prohibition shall apply
unless such noise is exempt below.
72ARTICLE 37: Regulation of Noise Ordinance – PETITION WARRANT ARTICLE SECTION III EXEMPTED NOISE This prohibition exempts: A. Persons operating vehicles, machinery, or equipment while engaged in snow clearance or snow removal operations. B. Noise resulting from activities of a temporary duration permitted by law and for which a special permit therefore has been granted in advance by the Town of Amherst, or if applicable, permits from the State of New Hampshire. C. Farming and/or agricultural activity and machinery used in furtherance thereof. "Farming and/or agricultural activity and machinery used" is defined as equipment, tools machinery and processes customarily used for animal husbandry, crop farming, and other agricultural endeavors. D. Public Works, Public Safety, emergency, and law enforcement equipment and operations required for the effective delivery of public services. E. Loading, unloading, opening, closing or otherwise handling boxes, crates, containers, building materials, trash cans, dumpsters or similar objects between the hours of 7AM to 7PM. F. The operation of construction vehicles to include, but not limited to, bulldozers, graders, dump trucks, backhoes, earthmoving equipment, front end loaders, and log skidders, between the hours of 7AM to 7PM. 73
ARTICLE 37: Regulation of Noise Ordinance
– PETITION WARRANT ARTICLE
G. The operation of construction and/or household tools and/or equipment to
include but not limited to, cement mixers, hammers, staple or nail guns, power tools
(i.e., saws, drills, grinders, sanders, chain saw, electric hedge trimmers, lawn mowers,
snow blowers, jack hammers, etc.) between the hours of 7AM to 7PM Monday to
Friday or 7AM to 7PM on weekends.
H. Parades and public gatherings for which the Board of Selectmen or Chief of
Police has issued a license or permit.
I. Bells, Chimes, or carillons while being used for religious purposes or in
conjunction with religious services and those bells, chimes, and carillons that are
presently installed and in use for any purpose.
J. Traffic travelling on Route 101, 101a.
K. Normal gravel removal activities on properties appropriately permitted for
such activities by the State or exempt from such permitting by statute.
L. Fireworks on July 4th until 11PM.
74ARTICLE 37: Regulation of Noise Ordinance
– PETITION WARRANT ARTICLE
SECTION IV EXAMPLES OF PROHIBITED NOISES
The following acts, among others, which produce sound, are commonly associated
with loud, disturbing and unnecessary noise. These examples shall not be deemed
to be exclusive or limited. The examples are namely:
A. Unreasonably loud music, amplified or otherwise, that can be heard
from within a residence or dwelling or heard outside a residence.
B. The idling of commercial vehicles on any way within the Town of
Amherst between 7PM to 7AM, if that noise disturbs residents or guests of
temporary lodgings.
C. Demolition or construction noise, i.e., pneumatic hammers, pile drivers, blasting,
machinery or other devices that create loud noises, from the hours of 7PM to 7AM
Monday to Friday or 7PM to 7AM on weekends.
D. All noises shall be presumptively prohibited if in excess of 65 decibels during the
day (from 7AM to 7PM), and 55 decibels at night (from 7PM to 7AM), as measured
from the property line or at any point within the receiving premises. Outside this
standard, all noises and noise complaints will be evaluated under "reasonable and
prudent standards for the conditions that exist then and there", unless specifically
prohibited by definition.
75ARTICLE 37: Regulation of Noise Ordinance
– PETITION WARRANT ARTICLE
SECTION V PENALTIES
The penalty for a violation of this ordinance shall be a warning for a first offense. For a
second violation within a 12-month period the fine shall be $100.00. For any third or
subsequent violations within a 12-month period the fine shall be $250.00. All fines are
payable to the Town of Amherst within 5 days from the date of issuance. Failure to
remit the fine within 5 days may result in the issuance of a summons and added fines.
Any request for a due process hearing must be submitted in writing within 3 days of the
receipt of the violation.
76ARTICLE 38: Scenic Road – Christian Hill
Road – PETITION WARRANT ARTICLE
Shall the Town vote to designate Christian Hill Road, from the corner of Davis
Lane/Foundry Street to Route 13, as a Scenic Road per RSA 231:157. (Majority
Vote Required)
77FY24 Estimated Tax Impacts
Gross $482,000
Warrant Article Amount $ / $1,000 home
22 Operating Budget $15,889,910 $4.14 $1,995
23 Contingency Fund $120,000 $ - $ -
24 Baboosic Lake Septic Operating Budget $69,040 $ - $ -
25 Communications Center CRF $25,000 $0.01 $5
26 Assessing Revaluation CRF $25,000 $0.01 $5
27 Bridge Repair/Replacement CRF $200,000 $0.08 $41
28 Fire Rescue Vehicle/Equipment/Repair CRF $257,000 $0.11 $53
29 DPW Vehicles and Equipment Replacement CRF $120,000 $0.05 $24
30 Amherst Multimodal Facilities CRF $75,000 $0.03 $14
31 Recreation Facilities CRF $30,000 $0.01 $6
32 Readoption of Veterans Tax Credits $ - $ - $ -
33 Elderly, Blind and Disabled Exemption $ - $ - $ -
FY24 Total Appropriations (if all articles pass) $16,621,910 $4.45* $2,146*
*Totals differ due to rounding
78Gross
Municipal
Amount of $482,000
Rate per
Budget & home
Thousand
Year to Year Articles
Tax FY23 $16,293,154 $4.32 $2,082
Comparison
FY24 $16,621,910 $4.45 $2,146
Delta $328,756 $0.13 $64
79Thank You
The Board of Selectmen would like to thank the town administrator, our
department heads, and the administrative staff for the time and energy
devoted to this process.
We would also like to thank the Ways & Means Committee for their thoughtful
participation in this budget process.
And, most importantly, thank you for your interest and participation.
80See You at the Polls
Tuesday March 14, 2023
6:00 a.m. to 8:00 p.m.
At Souhegan High School Gymnasium
81You can also read
