Concord Township 3.9 Mill Safety Levy

By Brian Massie, A Watchman on the Wall, Populist and Average Citizen

Concord Township Trustee, Morgan McIntosh requested that we publish the following email and attachment that he sent to me today giving the reason why the Concord residents should pass the new 3.9 mill safety levy. I provide my editorial opinion at the end of this article.


Mr. Massie, 

I am writing today to share with you a personal opinion piece that explains why I believe Concord Township voters must approve Issue 2. I understand, and respect, your skepticism of government spending and taxes. I also understand your desire and expectation for transparency in government. It is in the spirit of transparency  that I write to you today.

Looking from the top down, federal, state, county to local level, the attitudes about spending and waste vary in my assessment. I believe there is no closer and more transparent form of government than the local governments. Residents have the easiest access to information, budgets are smaller and less complex than large state and federal budgets. This is very applicable to townships, which research has demonstrated, are typically the most fiscally sound forms of government. I hope you are able to see this from the meeting I had with you at town hall two weeks ago, and this op-ed. The need for new safety funding in Concord Township is genuine. 

While the timing is not best because of the sixenniel (sic) property revaluation, emergencies seldom occur under ideal circumstances. Let me be clear, I believe Concord Township is facing an emergency. It is my personal opinion that the failure of Issue 2 will place the lives of Concord residents in danger. Further, it will diminish the value of a community with the second highest property values, and nearly the lowest rate of tax, in all of Lake County. It would be irresponsible for me to not pursue this levy because the time is not right. Being a leader is having the courage of conviction and the willingness to persist when things are at their worst.

I know you understand the value of safety in Concord Township, having asked the trustees in the past for an increase of police presence. 

Please give consideration to sharing this material with your readers as I believe they deserve this clear and straightforward explanation of the fiscal condition in Concord Township. I also respectfully request your support of this issue for the sake of the community. As a trustee, I have not been neglectful or irresponsible. I do not believe my colleagues have either.

As always, I am available for consultation and further discussion. 

Sincerely,
Morgan McIntosh
440-749-1560


Why Concord Township Must Pass Issue 2

By Morgan R. McIntosh

September 24, 2024

I have held disdain for taxes ever since that first paycheck when I learned about withholding tax. As a business owner, that feeling persisted each quarter when my estimated tax payments were due. My experience as a small business owner and a trustee in Concord Township offer a unique view of taxes and running a fiscally responsible organizations. There are times when a tax increase is necessary to ensure that government is able to provide those essential services it is charged with.

Issue 2 is critical to the safety of residents in Concord. Asking taxpayers to pay more taxes in these economically challenging times is not a decision I take lightly. Voters deserve a clear explanation of why I am asking them to approve Issue 2 this fall.

Without the passage of Issue 2 Concord Township will see significant cuts to fire department staffing, resulting in reduced responses to 911 calls and more cuts to policing if not the termination of the policing contract with the Lake County Sheriff’s Office. I am unable to be specific as to the policing contract, as the result of that negotiation will only be known should the Issue 2 fail to pass. 

The beginning of 2024 saw the township safety budget start with over a $2 Million dollar deficit. The passage of Issue 2 will adequately support the fire department budget and see the restoration of police cuts made earlier this year.

How did Concord Township end up here? Please allow me to explain.

Levies approved by voters do not increase over time, they remain the same. The last funding increase for Concord Township came in 2016. The budget has not increased since then. Meanwhile, fire department operational cost has increased 43%. When including the cost of the police contract, the total cost to safety has increased 53% as we approach the 9-year mark of that funding.

In addition to those year-over-year cost increases, as of 2022, we anticipate an increase of as much as, if not more than $1.1 Million in cost to replace aging fire department equipment. Both the reserve ambulance and second front-line ambulance are each a year apart from the end of their service cycle. The replacement of the reserved ambulance has already been delayed by 1 year. The reserve engine is nearing 30 years in service and in desperate need of replacement.

The biggest expense in the Concord Township safety budget is labor.  Seventy five percent of the budget goes to pay for fire department staffing and funding the policing contract with the Lake County Sheriff Office. If the budget does not increase, cuts will be made and that will result in cuts to fire department personnel and police. 

Response to 911 calls will suffer if more cuts are necessary in 2025.

The fire station construction project has had no effect on the operations budget. Operational funds are not legally allowed to be applied to the construction project. The funds that are being asked for in Issue 2 cannot legally be applied to any future construction project for fire station 2.

Concord Township has not sat back and relied only on the will of voters to support the township budget. We have been busy in 2024 securing new streams of funding to support the overall township budget. Let me explain what those funds are and what they can and cannot be used for.

Next year Concord will receive an increase to the budget from the sexennial property revaluation. As of now we do not have hard figures but estimate a $357,500 increase to the road and bridge fund and $292,500 increase to the general fund. Road funds are restricted funds, limited only to road expenses. The increase to the general fund will not measure against the over $2 Million shortage to the fire budget.

Starting in 2025 Concord Township will see an increase in its share of the Lake County allocation of the Local Government Fund, or LGF. I personally worked very hard to secure Concord Township a more favorable allocation of the local government fund. Compromise with communities across Lake County will bring new funds to our township slowly. Current projections show Concord receiving an estimated increase $310,557 beginning in 2025 and subsequently an additional increase of 4% per year for a period of 10 years. Several years will pass before that funding could benefit the fire department budget.

The LGF will only benefit Concord Township, if the state legislature continues to provide funds for the LGF.  The past has seen substantial cuts to the local government funding, as much as 30%. Current projections are only forecasts and offer no guarantee. With no guarantee the responsible choice is to seek levy funds we can rely on.

This year the township instituted two Residential Infrastructure Districts (RID). These districts capture the higher value of a property that converts from land only to land with an improved structure. These RID’s will capture, for a period of 10 years, 75% of funds that would otherwise fund schools. 

As the name suggests, the RID funds are statutorily restricted to infrastructure, they cannot fund fire department operations, and thus do not change the need for the passage of Issue 2. RID funds are temporary, and will grow slowly at first as new homes are built, mature, and then decline as each new home reaches its 10-year maturity. 

Last year, Administrator Rose, had the foresight to apply for a federal grant to assist with funding the construction of fire station 2. This funding request has been approved, with the help of Congressman Joyce and his office. This bill is pending congressional approval of the Farm Bill. Once the Farm Bill is approved, we will announce the award of the grant. If the grant is approved, but Issue 2 fails, we will likely decline the federal funding in favor of doing what we can with the funds we have to staff the fire department. 

We are fortunate to operate a JEDD, unfortunately, it is also not a solution. The JEDD at full allocation is capable of funding only 35% of the short fall. Allocating the complete annual allocation of JEDD funds minimally supports the safety budget and leaves nothing in the JEDD to account for unforeseen costs. As an example, in the past saved JEDD funds were used to repair a road failure that cost over $800,000.

It is important that JEDD funds be reserved to fund non-recurring capital expenses and unforeseen fiscal emergencies. It was not intended to fund operations. In my opinion, it is irresponsible to use these funds to support safety service operations. I believe Concord Township needs to maintain a balance of JEDD funds to address cuts to local government by the state, unforeseen fiscal expenses and to generally support the whole of the township budget. Using it to fund operations is dangerous at it leaves no reserve in the township budget.

It is not carelessness that has brought the fire department budget to a breaking point.  Slow and steady increases to cost, followed by a sudden surge of inflation have broken the fire department budget. 

There is a staffing crisis in both police and fire services. There is a shortage of applicants and thus the demand and cost to fill these positions have increased significantly. The cost to retain current employees is high, Concord needs to offer competitive wages to retain our personnel. The failure of Issue 2 will see many of our staff leave for other communities and not return. 

The new revenue sources will slowly build into the township budget, but will not help in 2025 as needed. Approval of Issue 2 will secure an adequate fired department budget for the township in 2025. Additionally, this funding will allow for the restoration of deputies cut from our contract plus, 1 additional deputy to maintain 2 dedicated deputies patrolling Concord 24/7. 

In my opinion, Trustees, the Fiscal Officer and Administration are hard at work acting as responsible stewards of the tax dollars collected by Concord Township. If there were no need, we would not ask for these funds. It is important that tax payers understand the urgency of this request and the consequence should it fail.

Mr. Morgan R. McIntosh is a 26 year resident of Concord Township, a Township Trustee. He was first elected in 2019, now serving in his second term. He is the Concord Township representative to the Concord-Painesville JEDD Board, and has served consecutively as President of the Lake County Township Association since 2022. 

This editorial is the sole and independent work of Morgan R. McIntosh. 

Paid for by the Committee to Elect Morgan McIntosh.


Editorial Opinion by Brian Massie , Concord resident

Here is the levy language that Concord resident will see on the November ballot:

2 Proposed Tax Levy (Additional)
Concord Township
A majority affirmative vote is necessary for passage.
An additional tax for the benefit of Concord Township for the purpose of providing and maintaining fire apparatus, mechanical resuscitators, underwater rescue and recovery equipment, or other fire equipment and appliances, buildings and sites therefor, or sources of water supply and materials therefor, for the establishment and maintenance of lines of fire-alarm communications, for the payment of firefighting companies or permanent, part-time, or volunteer firefighting, emergency medical service, administrative, or communications personnel to operate the same, including the payment of any employer contributions required for such personnel under section 145.48 or 742.34 of the Revised Code, for the purchase of ambulance equipment, for the provision of ambulance, paramedic, or other emergency medical
services operated by a fire department or firefighting company, or for the payment of other related costs that the county auditor estimates will collect $3,284,000 annually, at a rate not exceeding 3.9 mills for each $1 of taxable value, which amounts to $137 for each $100,000 of the county auditor’s appraised value, for 5 years, commencing in 2024, first due in calendar year 2025.


I certainly appreciate Concord’s Trustees’ and Administrator’s transparency on this issue. However, there are points that I would like to cover that concern me:

1. Confusion on the use of police and fire revenue.

Here is the current list of levies and the revenue generated for each levy from the Lake County Auditor’s office:

The 3.9 mill levy will be largest levy with the collection of $3,284,000 annually, and represents a 40.4% [$3,284,000/$8,135,014] increase in levy revenue. That is a significant increase. However, if police and fire protection costs increased 53% are we to assume that there is a need for another levy in 2025?

When the need for police protection is discussed officials indicate that we are going to have to dramatically increase the Sheriff’s patrol services. That will require more funding since the Sheriff’s Department is not obligated to patrol our streets, only to respond to emergencies. Township officials continue to confuse me when they do not separate the cost of police and fire. When confused on an issue, I hesitate voting yes.

2. Automatic increases in our property taxes without a vote of the taxpayers due to the State mandated sexennial revaluation and the 20 mill floor.

“Inside milage is the smallest portion of our tax bills. It is reasonable to expect that most tax payers in Concord will see a small increase to our property tax bill as a result of the revaluation.”…Morgan McIntosh

The sexennial revaluation will increase Concord residents’ property taxes without a vote of the taxpayer for the County, Township and School District, in my case Riverside. Per $100K of valuation, citizens will pay $11 to the County, $32 to Concord, and $93 to the Riverside School Board for a total of $136.

It depends on Mr. McIntosh’s definition of “small”. My position is that $93 per $100K of market value to be significant, especially when I do not get a vote on the increase. Mr. McIntosh has not taken into consideration the 20 mill floor for school districts. This occurs when HB 920 can no longer reduce the outside millage (voted on), and the inside millage (unvoted on) total 20 mills. The outside millage is treated as inside millage resulting in a significant increase in property taxes. For the record, Riverside officials have acknowledged that they will receive an additional $3.6 million per year without a vote of the taxpayers.

3. The lack of checks and balances in Lake County government that allow taxing authorities the ability to accumulate massive amounts of cash without be accountable to the taxpayers.

There is no one in the County government that is the “watchdog” for the taxpayers to guard against excessive taxation by the multitude of taxing authorities in the County. The Budget Committee, led by the Auditor, Prosecutor and Treasurer, is merely a “rubber stamp” for the taxing authorities. This has allowed many taxing authorities to accumulate millions upon millions of dollars in their “rainy day” funds. The taxpayers are being “sucked dry” by an ever-growing behemoth known as county government.

As former State Representative and Commissioner Ron Young says the government’s top priorities are: (1) To Grow, (2) To Protect Itself

4. Malfeasance on behalf of taxing authorities that have not been good stewards of the taxpayers’ fund received from property taxes.

Although this is of no fault of the Concord Township officials, the financial malfeasance demonstrated by the Lakeland Community College administration and former Board members, does not sit well with me. Lakeland receives over $20 million a year in property taxes from the Lake County residents. The college is in dire financial straits. Who is watching out for the average taxpayer when the officials in the taxing authorities are not good stewards of the taxpayers’ money? It all gets swept under the rug!

As a resident of Concord I want to support the local fire, police, and road services that Concord provides, However, when I pull back the curtain on county government, I see a government that is growing larger than the private sector’s ability to pay for the services. As a citizen, I would like to pay for the government services that I actually use. This would allow the finite amount of funds seniors have to be directed to the services that they actually use.

Perhaps local officials may want to consider stepping up to help seniors fight the County and State officials about the ever-increasing property taxes. It would help pass local fire and police levies.

Concord residents should remember what their State legislators and many County Auditors believe: “If a senior cannot afford to live in their home, they should sell it and move into an apartment.”

ANY TAX THAT CAUSES A CITIZEN TO BECOMES HOMELESS IS IMMORAL!





Categories: Concord, Lake County Cities & Townships, Real Estate Taxes, Uncategorized

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