Patrick County Taxpayer
Watchdog Group
(PCTWG)
Mission statement:
To enable a greater public understanding
of the costs of governing in Patrick
County, to be an entity to receive public
comment on issues affecting local
taxation and to be a representative body
to coordinate these comments and
present them to the governing agencies.
BOARD MEMBERS - CONTACT INFORMATION
Chairman;
Jerry Webb
dandc@swva.net
(540) 520-9325
Vice Chairman
Danny Foley
hdfoley@kimbanet.com
Treasurer
Secretary
(276) 340-0465
Owen Caldwell
Blue Ridge District 163 Willis Rd, M.O.D.
Mayo River District
(276) 627-1029
Karen Cowdrey
5088 Pleasant View Drive, Patrick Springs
Mayo River District
(276) 694-3054
Dan River District
kcbc24@yahoo.com
Board of Directors:
Bill Andrus
(276) 930-1461
Smith River District
Bill Cottrell
(276) 694-4442
chibillcottrell@embarqmail.com
Mario Delgado
(276)694-7050
876 Stuart Dr, Stuart 24171
Clayton Kendrick
(276) 694-7786 (w)
(276) 340-8786 (c)
Mildred Layman
(276) 340-0549
Peters Creek District
Carl Stone
(276) 930-2608
Smith River District
Charles Vivier
(276) 952-2691
2831 Pilot View Rd, Hillsville, VA 24343
John Wingfield
(276) 629-5715
Charlotte Smith
(276) 930-3011
Larry Ethier
(276) 251-1084
wiandrus@yahoo.com
vivi.arriba@gmail.com
ckendrick@embarqmail.com
m.anitalayman@harvestwc.net
StoneynLucy@gmail.com
3635 Pleasant View Dr, PS, 24133
Smith River District
vivier@swva.net
PCTWG GOALS
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Immediate taxpayer relief:
Delay for one year the change to semiannual billing until June 5, 2011. Taxpayers have
just been hit with almost a $3 million surcharge above last December’s billing that totaled
$5.5 million. The actual billings ($5,489,173 prior to $8,151,809 current) represent a total
increase of about 50 percent. However, many owners have seen increases to as much as
400%. Instead of having a year to recover, they will be required to again pay half their bill
in June 2010. Meeting the burdens will be difficult in these times of high unemployment
and a slowly recovering economy.
•
When preparing the next budget, slow down the accumulation of contingency funds by $1
million to a fund balance of $1 million, not $2 million. The total real estate assessments
are currently $1.7 billion. A $0.06 / 100 reduction in the levy will reduce the revenues by
$1 million. The reduction will reduce the tax bill on $100,000 value by $60 per year.
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Appoint a study group similar to the Land Use panel to report on the pros and cons of
establishing a Patrick County Department of Real Estate Appraisal for the purpose of doing
a general reassessment to be finished in two years by December 1, 2011. Any action to
adopt Land Use should be delayed until the findings of the group have been received. A
policy of having realistic market values could overcome the need for tax relief through Land
Use or other alternatives such as conservation easements or agricultural districts.
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Budget oversight:
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Review the analysis document “COMPARISON OF PUBLISHED ANNUAL COUNTY BUDGETS PATRICK COUNTY” and form study committees on budget line items. Overall this would be an
ongoing process that might call into question the need or timing of proposed expenditures.
Review audit reports for comparison to budget for actual expenditures
Patrick County Land Book 2009 Assessed Value Percentage Change
300%
250%
200%
BLDGS
150%
LAND
100%
50%
0%
P1
P2
P3
P4
P5
S3
Blue Ridge
Dan River
Mayo River
Peters Creek
Smith River
Tow n - Mayo
S4
Tow n - Peters 2009 averages
District
LAND
BLDGS
TOTAL VALUE
TOTAL TAX
Blue Ridge
P1
155,824,900
121,432,500
277,257,400
1,330,835.52
Dan River
P2
152,369,200
130,452,500
282,821,700
1,357,544.16
Mayo River
P3
227,513,200
238,433,800
465,947,000
2,236,545.60
Peters Creek
P4
130,859,700
96,152,000
227,011,700
1,089,656.16
Smith River
P5
194,191,700
130,428,700
324,620,400
1,558,177.92
Town - Mayo
S3
13,889,200
63,390,300
77,279,500
370,941.60
Town - Peters
S4
8,837,100
34,535,700
43,372,800
208,189.44
Total 2009
TOT.
883,485,000
814,825,500
1,698,310,500
8,151,890.40
LAND
BLDGS
TOTAL VALUE
TOTAL TAX
*Calculated Year 2008 to Year 2009 Percentage Change
District
Blue Ridge
P1
220%
36%
101%
76%
Dan River
P2
138%
27%
69%
48%
Mayo River
P3
127%
22%
58%
38%
Peters Creek
P4
150%
27%
78%
55%
Smith River
P5
174%
30%
90%
66%
Town - Mayo
S3
47%
17%
22%
6%
Town - Peters
S4
43%
17%
22%
6%
151%
26%
70%
49%
2009 averages
*Study made by Charles Vivier for the Taxpayer Watchdog Group 10/29/09
Press Release – November 13, 2009 – Stuart, VA
To request the board of supervisors to study the establishment of a permanent Department of
Real Estate Assessment to be staffed locally was a decision agreed to by the Patrick County Taxpayer
Watchdog Group at its fifth meeting held on November 12 at the Hooker Building at Rotary Field in
Stuart.
Attendees at the group’s meeting expressed dissatisfaction with the current reassessment
process that was completed by contract appraisers. Complaints included statements that appraisals of
land tracts were “done from the curb” and didn’t reflect the value of marshes and sloping land “beyond
the trees in front of their eyes”.
Not yet having obtained any legal guidance, the group’s study committee made a qualified
reference to Virginia State Code § 15.2-716 if the supervisors do not take the initiative.
The code says that “a referendum may be initiated by a petition signed by 200 or more qualified
voters of the county filed with the circuit court, asking that a referendum be held on the question of
whether the county shall have a department of real estate assessments.” The group is confident it can
muster the required signatures.
“If a department of real estate assessments is appointed as above provided, the governing body
of the county shall annually appoint a board of equalization of real estate assessments.” This body is
expected to resolve complaints about landowners “not receiving replies from the equalizers”.
The six year $400,000 reassessment revalued taxable real property in Patrick County at $1.7
billion dollars.
The code states that “when a department of real estate assessments is appointed, the county
shall not be required to undertake general reassessments of real estate every six years.”
The group doesn’t expect the new department will reduce reassessment expenditures but
expects that, even at $100,000 annual costs, on board personnel making annual updates to the system
will be a better service to the county.
Charles Vivier, 276-952-2694, publicity committee
Facts You Should Know
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On motion by Lock Boyce seconded by Ron Knight and carried 3 to 2 the Board
approved the addition of one full time employee at $21, 000.00 plus benefits for at total of $29,828.00
due to the extra workload of twice year billing.
Voting Aye: Boyce, Knight, Large
Voting Nay: Harris, Weiss*
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On motion by Lock Boyce seconded by Ron Knight to have twice yearly billing for
taxes and carried 4 to 1:
Voting Aye: Knight, Large, Weiss, and Boyce
Voting Nay: Harris **
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*From Board of Supervisor minutes dated July 13th, 2009
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**From Board of Supervisors minutes dated August 10,2009
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Letter to Editor of Enterprise
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Letter - Voodoo economics of a Windfall
The Board of Supervisors should immediately reverse the decision of changing to semi-annual billing for property
taxes. Their decision amounts to voodoo economics to get through a July 2010 cash flow crunch to fund a down
payment for new debt service of the new jail.
Our group supports the opposition voiced at earlier public hearings and calls for a reversal of strategy. Semiannual billing sets in motion a permanent burden on the taxpayer and the staff of the treasurer’s office. Heretofore
the County has managed cash flow without short term borrowing. For June 5, 2010, it wants a “windfall short
term” loan from the taxpayers to make a down payment on the new jail. It will be a permanent advance unlikely to
be refunded to the taxpayers.
This one time “windfall” cash fix will be due just after we’ve been shortchanged for Christmas 2009 by collections
for real estate taxes that have gone from $5 million to $8 million. The fix will come due after heating bills and early
season farming expenses have been paid, to name a few.
The supervisors throw up their arms crying there is nothing they can do because projects were set in motion. We
have identified and experienced a declining economy since mid-2008. The State of Virginia set in motion spending
cuts and forecasts a $1 billion shortfall of revenues. A 38% drop in 2009 net farm income is forecast by the USDA.
Unemployment figures are high. Social Security cost-of-living-adjustments are frozen for 2010 for the first time
since 1975.
The June 8, 2009 Board meeting will go down in history as one of the slickest sessions perpetrated on the
citizens of Patrick County. There was a public hearing of a published annual budget that conveniently omitted a
June 5, 2010 prepaid taxes billing for $4 million that will eventually be identified in the FYE June, 30, 2010 audit.
What followed was a public hearing on twice-yearly billing which was passed along with modifications to
school items and library items. No mention was made to modify the budget for the additional $4 million before it
was adopted.
The first $8 million in budgeted real estate taxes includes money for a $2 million contingency fund. That’s a justin-case savings account. Everyone can afford one, right? Supervisors fully expected to pass semi-annual billing
to generate another $4 million just-in-case the jail got completed. Stop the smoke and mirrors governing.
Permanently repeal the change to semi-annual billing.
Charles Vivier
952-2691
Taxpayer Watchdog Group
Charles Vivier, 2831 Pilot View Rd, Hillsville, VA 24343
Tele. 276.952.2691
Patrick County 2009-2010 Budget Including
Federal and State Income Moneys
Community
Development
2%
Parks,Recreation & Cultural
1%
Nondepartmental
4%
Health & Welfare
5%
Public Works
3%
Public Safety
10%
Judical Admin
2%
General Govt Admin
3%
Education & Schools
70%
Education & Schools- 70%
General Govt Administration-3%
Judical Administration-2%
Public Safety-10%
Public Works-3%
Parks,Recreation & Cultural-1%
Community Development-2%
Nondepartmental-4%
Health&Welfare-5%
TOTAL REVENUE / FUNDING SOURCES
38,634,239
41,119,370
2,485,131
6.4%
FYE 6/30/09
FYE 6/30/10
$ change
% change
1,880,053
1,481,942
-398,111
-21.2%
708,119
692,391
-15,728
-2.2%
TOTAL PUBLIC SAFETY EXPS.
3,887,480
4,292,123
404,643
10.4%
TOTAL PUBLIC WORKS EXPS.
1,065,729
1,300,036
234,307
22.0%
65,608
96,637
31,029
47.3%
TOTAL PARKS, REC & CULTURAL EXPS.
192,211
206,752
14,541
7.6%
TOTAL COMMUNITY DEVELOPMENT EXPS.
929,637
978,699
49,062
5.3%
TOTAL NONDEPARTMENTAL EXPS.
231,263
1,805,787
1,574,524
680.8%
2,124,514
1,928,463
-196,051
-9.2%
TOTAL SCHOOL & DEBT EXPS.
27,549,625
28,336,540
786,915
2.9%
TOTAL ESTIMATED EXPENDITURES
38,634,239
41,119,370
2,485,131
6.4%
5,107,000
8,127,873
3,020,873
59.2%
ESTIMATED EXPENDITURES
TOTAL GEN. GOVERNMENT ADMIN. EXPS.
TOTAL JUDICIAL ADMINISTRATION EXPS.
TOTAL HEALTH AND WELFARE EXPS.
TOTAL H&W - VIR. VA PUBLIC ASSISTANCE EXPS.
* Includes this line item for Real estate taxes
Prepared by Charles Vivier for Tax Watchdog Committee 11/4/09
Land Use Program
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LAND USE PROGRAM
In accordance with the Virginia State Code 58.1-3230 through 58.1-3239, the Carroll County Board of Supervisors adopted the special
assessment program in 2003. This program allows for the assessment of land based on use value rather than market value.
In November 2009, Patrick County received a report from its study committee that recommended adopting classifications of Agricultural
use and Horticultural use and consider at a later date Forestry use and Open land use.
Since it is likely that Patrick County will model the Carroll County ordinance, the following information is contained in that ordinance. In
order to qualify for the two classifications, you must meet the requirements specified below.
AGRICULTURAL USE and HORTICULTURAL USE
- The qualifying land area shall be:
A minimum of five (5) acres in production is required (excluding home site).
Devoted currently and for the five previous consecutive years to the production for:
AGRICULTURE: sale of plant or animal products useful to the public.
HORTICULTURE: sale of nursery, greenhouse, cut flowers, plant materials, orchards, vineyards, and small fruit products.
Crop or livestock production must be primarily for commercial use. Verification for sale of crop or livestock should be submitted to
establish a bona fide commercial production.
* Sales receipts “gross sales averaging more than $1,000 annually over the previous three years”.
* Federal Income Tax Form: (1040F) Farm Expense and Income, (4835) Farm Rental Income and Expenses, or (1040E) Cash Rent for
Agricultural Land.
* FSA (Farm Service Agency) farm and tract number. The detailed acreage report provides listing by field number providing acreage and
crop grown in each field.
All owners must certify that the real estate is being used in a planned program of soil management and soil conservation practices which
is intended to reduce or prevent soil erosion, maintain soil nutrients, and control brush, woody growth and noxious weeds on row crops,
hay and pasture.
Field crop production must be primarily for commercial use and the average crop yield per acre on each crop grown on the real estate
during the immediate three (3) years previous, must be equal to at least one-half (1/2) of the county average for the past three (3) years.
There shall be a minimum of twelve (12) animal unit months of commercial livestock or poultry per five (5) acres of open land in the
previous year. An animal unit is: 1 Cow, 1 Horse, 5 Sheep, 5 Swine, 100 Chickens, 66 Turkeys, & 100 Other Fowl.
EXAMPLES:
1 Cow per 5 acres for 12 months
2 Cows per 5 acres for 6 months
3 Cows per 5 acres for 4 months
100 Chickens per 5 acres for 12 months
200 Chickens per 5 acres for 6 months
2009 Patrick County Land Book Assessed Market
Values by Class Code
2009 Patrick County Land Book Assessed Market Values by Class Code
1,800,000,000
1,600,000,000
2009 Assessed Value
1,400,000,000
1,200,000,000
1,000,000,000
Bldgs.
Land
800,000,000
600,000,000
400,000,000
200,000,000
0
1
2
3
4
5
6
Residential 019 ac.
Multifamily
Commercial &
Indus.
Bldgs.
38,435,400
545,873,100
6,688,800
107,320,000
97,728,900
18,779,300
814,825,500
Land
11,843,800
340,714,900
1,120,500
24,441,700
352,913,400
152,450,700
883,485,000
Class Code
Agriculture 2099 ac.
TOT
Tow n Single
Family
Agriculture 100+ ac.
Patrick County School System
Facts You Should Know
Woolwine Elem
Meadows of Dan Elem
Blue Ridge Elem
Patrick County High
Stuart Elem
Patrick Springs Elem
Hardin Reynolds
Patrick County Schools
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Patrick County High School
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976 students
77 teachers
(www.publicschoolreview/school.com)
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Stuart Elementary
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435 students
34 teachers
(www.localschooldirectory.com)
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Woolwine Elementary
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240 students
Teachers-N/A
(www.greatschools.net)
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Hardin Reynolds Elementary
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290 students (2007)
Teachers-N/A
(www.city-data.com)
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Meadows of Dan Elementary
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125 students
Teachers-N/A
(www.greatschools.net)
Blue Ridge Elementary
277 students
Teachers-appx 25
(www.greatschools.net)
Patrick Springs Elementary
264 students
20 teachers
(www.localschooldirectory.com)
Sources of Patrick County Local Tax Revenues Budget Year 2009-2010
$11,371,518.00
PPTRA-6%
Mobile Home-1%
Machinery & Tools-6%
Real Estate-$8,127,873
Personal Property14%
Public Utilities-$229,000
Personal Property-$1,553,149
Machinery &Tools-$673,561
Mobile Home-$99,276
PPTRA-$688,659
Public Utilities-2%
Real Estate- 71%
Facts You Should Know
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On motion by Lock Boyce seconded by Karl Weiss and carried unanimously the
Board approved to amend the school division total 2008 – 2009 budget from
$28,385,487.83 to $28,607,442.83 or a difference of $221,955 due to the replacement of the
serving lines to meet ADA guidelines.*
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On motion by Lock Boyce seconded by Ron Knight and carried 4 to 1 the Board set the tax levy
at 48 cents per $100.
Voting Aye: Boyce, Knight, Weiss, and Large
Voting Nay: Harris*
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On motion by Karl Weiss seconded by Ron Knight and carried 4 to 1 the Board
adopted the $41,119,369.63 with the noted change to reduce the cut from 5% to 2.5% to the
Library’s contribution.
Voting Aye: Boyce, Knight, Weiss, and Large
Voting Nay: Harris*
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* From Board of Supervisors minutes dated June 8th,2009
Facts You Should Know
• Patrick County Budget-$41,119,369.00
• School Budget 2008/2009- $28,607,442.83
• Total students approximately 2607
• Per child cost of $10,973.31
• 46% of PC Tax Revenues($5,230,898)
goes to schools-2607 students
• Remaining 54% serves 16,237 citizens
From Dr. Roger Morris
Division Superintendent
• Dr. Morris stated to The Enterprise that
Patrick County school system ranked 130th
out of 132 school divisions in Virginia in
terms of a teacher’s salary plus fringe
benefits. A teacher with 10 years of
experience made $41,894 in salary and
benefits in Patrick County.
• Please note the following information from
the Virginia Department of Education.
Are our teachers being paid fairly?
Virginia Department of Education
2008-2009 Salary Survey - Teachers
Classroom Teacher Salary Survey (Including Librarians and Guidance Counselors)
Division
001
010
018
031
044
070
005
081
086
035
036
048
056
062
069
005
068
087
094
098
Name
Accomack County Public Schools
Bedford County Public Schools1
Carroll County Public Schools
Floyd County Public Schools
Henry County Public Schools
Patrick County Public Schools
Amherst County Public Schools
Rockbridge County Public Schools
Smyth County Public Schools
Giles County Public Schools
Gloucester County Public Schools
King George County Public Schools
Madison County Public Schools
Nelson County Public Schools
Page County Public Schools
Amherst County Public Schools
Orange County Public Schools
Southampton County Public Schools
Washington County Public Schools
York County Public Schools
FY 2007
Actual
Average
Teacher
Salary
39,973
39,694
37,024
41,891
38,302
39,783
41,935
40,043
36,969
39,804
44,543
44,936
42,577
42,627
41,602
41,935
43,133
42,082
41,560
46,925
FY 2009
FY 2007 to FY
FY 2008
Budgeted
2008 Percent
Actual Average
Average
Increase/
Teacher Salary
Teacher
(Decrease)
Salary
39,576
40,827
36,938
41,896
40,181
40,120
42,816
40,621
42,986
40,903
45,857
46,172
44,253
44,422
43,956
42,816
41,800
43,078
42,599
48,136
(0.99%)
2.85%
(0.23%)
0.01%
4.91%
0.85%
2.10%
1.44%
16.27%
2.76%
2.95%
2.75%
3.94%
4.21%
5.66%
2.10%
(3.09%)
2.37%
2.50%
2.58%
40,315
42,314
37,196
43,127
43,849
45,505
41,469
42,571
44,902
41,953
47,680
47,981
45,099
45,225
45,697
41,469
40,107
45,462
44,070
50,795
FY 2008 to FY
2009 Percent
Increase/
(Decrease)
1.87%
3.64%
0.70%
2.94%
9.13%
13.42%
(3.15%)
4.80%
4.46%
2.57%
3.98%
3.92%
1.91%
1.81%
3.96%
(3.15%)
(4.05%)
5.53%
3.45%
5.52%
Teacher salary comparison
Division
Nam e
School Num ber
School Nam e
Average 20082009 Salary
070
Patrick County Public Schools
150 MEADOWS OF DAN ELEM.
41,354.00
070
Patrick County Public Schools
320 STUART ELEM.
40,150.00
070
Patrick County Public Schools
350 HARDIN REYNOLDS ELEM.
35,458.00
070
Patrick County Public Schools
440 BLUE RIDGE ELEM.
43,745.00
070
Patrick County Public Schools
680 PATRICK SPRINGS ELEM.
40,782.00
070
Patrick County Public Schools
700 PATRICK COUNTY HIGH
41,278.00
070
Patrick County Public Schools
80 WOOLWINE ELEM.
39,033.00
044
Henry County Public Schools
10 BASSETT HIGH
42,124.00
044
Henry County Public Schools
20 MAGNA VISTA HIGH
42,555.00
044
Henry County Public Schools
220 SANVILLE ELEM.
40,577.00
044
Henry County Public Schools
480 CARVER ELEM.
40,800.00
044
Henry County Public Schools
530 DREWRY MASON ELEM.
43,859.00
044
Henry County Public Schools
590 CAMPBELL COURT ELEM.
44,050.00
044
Henry County Public Schools
620 FIELDALE-COLLINSVILLE MIDDLE
40,279.00
044
Henry County Public Schools
630 IRISBURG ELEM.
39,560.00
044
Henry County Public Schools
661 JOHN REDD SMITH ELEM.
40,277.00
044
Henry County Public Schools
662 COLLINSVILLE PRIMARY
41,752.00
044
Henry County Public Schools
670 LAUREL PARK MIDDLE
40,237.00
044
Henry County Public Schools
740 RICH ACRES ELEM.
39,772.00
044
Henry County Public Schools
750 AXTON ELEM.
39,573.00
044
Henry County Public Schools
760 STANLEYTOWN ELEM.
43,827.00
044
Henry County Public Schools
872 MT. OLIVET ELEMENTARY
41,805.00
018
Carroll County Public Schools
1110 ST. PAUL SCHOOL
38,440.00
018
Carroll County Public Schools
1130 OAKLAND ELEMENTARY SCHOOL
41,364.00
018
Carroll County Public Schools
1150 GLADESBORO ELEMENTARY SCHOOL
38,596.00
018
Carroll County Public Schools
1160 LAUREL ELEMENTARY SCHOOL
38,906.00
018
Carroll County Public Schools
1170 HILLSVILLE ELEMENTARY SCHOOL
38,205.00
018
Carroll County Public Schools
1180 FANCY GAP ELEMENTARY SCHOOL
40,492.00
018
Carroll County Public Schools
1210 GLADEVILLE ELEMENTARY SCHOOL
38,815.00
018
Carroll County Public Schools
1230 CARROLL COUNTY HIGH SCHOOL
39,310.00
018
Carroll County Public Schools
360 CARROLL COUNTY INTERMEDIATE SCHOOL39,444.00
018
Carroll County Public Schools
450 WOODLAWN SCHOOL
38,554.00
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PETERS CREEK DISTRICT
Supervisor
Lock Boyce 21047 Jeb Stuart Highway
Stuart, VA 24171
Ph: 276-694-3564
Email: boyce-holland@embarqmail.com
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SMITH RIVER DISTRICT
Supervisor
Crystal Harris
Smith River District
763 Ridge Road
Woolwine, Virginia 24185
Ph: 276-930-2127
Email: dragonfly24185@yahoo.com
Current Term Expires: 12/31/2009
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MAYO RIVER DISTRICT
Supervisor
Ron Knight
105 Kelly Mill Road
Stuart, VA 24171
Cell Phone 276-692-5481
Ph: 276-694-5291
Email: midwayent04@embarqmail.com
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Blue Ridge District
Karl Weiss
13139 Jeb Stuart Highway
Stuart, VA 24171
Ph: 276-694-7288
Email: karlvweiss@hotmail.com
Dan River District.
Supervisor
Jonathan Large
Dan River District
938 Raven Rock Road
Ararat, VA 24053
Ph: 276-251-1957
Current Term Expires: 12/31/2009