Sandy Springs Advocate: Really Simple Syllabus - Sandy Springs' Tax Policy 101

so I can email the Sandy Springs City Council

The comments below are intended as a simple outline to encourage discussion regarding Sandy Springs City Council's "tax and spend / tax some more" policy. This council is very young. Our city is brand new and already it seems to be adopting old style tax/spend habits. There even seems to be a "misunderstanding" among these folks about what constitutes an official tax increase. In my opinion this is not exactly what we voted for when we voted to get relief from Fulton County government's "tax Sandy Springs / spend the money elsewhere / don't listen to their needs" policy. Our new city officials seem to feel their constituents are demanding higher taxes and more spending. Is that a correct assessment on their part?

Here are some thoughts on what a "tax class" for new City Council members might discuss.

Really Simple Syllabus
Responsible City of Sandy Springs' Tax Policy - 101

1) Setting a policy

Define the responsibilities of City Government and stay within those boundaries. Make this definition as narrow as possible not as wide as possible. Wide is the easy way out and eliminates accountability to the taxpayers. Always be accountable to the taxpayers.
Remember always that the money you are spending isn't "Your Money." (I mean by this that you should be much more conservative, frugal, and purposeful than when actually spending your own money. This rule should be applied even if you personally are the most conservative, frugal, and purposeful spender.)
Always, always, always seek permission to spend. Never over spend. You can't spend what you don't have permission to spend.
Any money collected over the budgeted amount is to be refunded to the taxpayers - without delay.
Any additional expenditures need to be part of next year's budget, not added to or carried over from the current year's budget/collections.
Always keep in mind that low tax rates make the city business "friendly" and helps keep real estate prices higher and sales vibrant.
Less government spending is healthy. More government spending requires even more spending the next year and the next year and the next year.
Ask the voters' permission for special assessments (in a special election) and collect the assessments only until the needed project is completed and then stop funding it. Most governments keep collecting money after the initial need is satisfied and then apply these funds to another new-found project. Don't do it!
Remember that apartment dwellers and retail/office tenants are taxpayers, too, even though they aren't shown individually on the tax rolls.

2) Determining, Prioritizing, and Quantifying Needs

Refer to #1 above. Keep it simple and narrow.
Promote public private partnerships in everything the city does . . . Rent, don't own. Outsource, don't employ. Partner with responsible organizations.
Don't provide services that a private organization could provide.

Don't build and manage a gym - Partner with the YMCA
Don't build a jail - outsource it
Look for every opportunity

Always ask, "Do we "really" need to supply this as a city service? Does this fit the narrow definition of what the city government must provide [emphasis on "must"]?

3) Determining Available Funds

Current budget needs?
Current millage rate?
Current tax digest?
Recent (10 year) history of tax collector's rate of collection vs assessments?

Hold the tax collector to a high standard. Higher collection percentages mean lower taxes.

4) Setting the Budget

Budget expenses for the defined "needs" only plus a reasonable reserve for unexpected expenses.
"Unexpected Expenses" must be from the "needs" category, not an end of the year, we have to spend it because it's there type of spending. The "unexpected expenses" are to be carried over, not spent . . . just held. This practice keeps ensuing years' taxes lower since that line item will already be funded.
Budget income/receipts on expected tax collector performance, not some artificially low percentage that builds in an "over collection." Budgeting the income percentage lower than anticipated collections is a tax increase unless this over collection amount is refunded to the taxpayers.

5) Collections and Refunds