MISSION: Northland Pioneer College provides educational excellence that is affordable and accessible for the enrichment of communities across northeastern Arizona.

FY2021 Budget

As adopted by the District Governing Board May 19, 2020

 

FY2021 Budget

Download as PDF

Tax Levy Information

The 2020-2021 budget, as adopted by the Governing Board, does NOT increase the Primary Tax Levy, therefore a Truth in Taxation hearing was NOT necessary, pursuant to A.R.S. §42-17051. Based on Navajo County's property valuations, the Primary Tax Rate per $100 Net Assessed Valuation will be reduced by 0.0037 from the current rate. The laws governing the tax levy require reporting in two different ways:

  Approved
FY 2021		 Approved
FY 2020		 Dollar Increase/
(Decrease)		 Percent Increase/
(Decrease)
Proposed Levy $15,726,233 $15,487,000 $239,233 1.5%
Rate/$100 Net Assessed Valuation 1.7827 1.8164 - 0.0337 - 1.9%
  Proposed
Max Levy		 TNT Levy Dollar Increase Percent Increase
Proposed Levy vs. TNT Levy $15,726,233 $15,726,233 $0.00 0%
Rate/$100 Net Assessed Valuation 1.7827 1.7827 $0.00 0%

Net Assessed Valuation

Each year the Navajo County Assessor's Office, in conjunction with the Property Tax Oversight Commission, determines the value of the property in the county. The assessed values are then used as a basis for levying the primary property tax by different taxing jurisdictions.

Whenever assessed valuations decline property tax owners will see an increase in property tax rates in order to maintain tax levies at or near the same level as the current tax year.

Property
Valuation
upward arrow

Tax base increases, tax rate decreases, revenue increases
downward arrow

Tax base decreases, tax rate increases, revenue decreases

Frequently Asked Budget Questions


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What is assessed valuation and who determines them?

A.  The assessment of property within the county is used as a basis for levying property taxes.
There are two categories of real property – locally-assessed and centrally-assessed – and the values are determined by two different offices.

  • Locally-Assessed: The Navajo County Assessor's Office determines the value of property within the county, including commercial and farm buildings and residential homes.
  • Centrally-Assessed: The Department of Revenue determines the value of certain types of property within the county, such as utilities (including power plants and transmission lines), railroads and mines.

How does assessed valuation relate to my taxes and the college's budget?

A.  Each year the Navajo County Assessor's Office provides NPC with the value of the property within the county. The assessed values are then used as a basis for levying property taxes. NPC uses the levy amount from property taxes and other revenue sources to develop its annual budget. Property taxes contribute over 40 percent of all funding for the college.

How does the college use the property tax money?

A.  The college uses the funding from property taxes for operating and maintenance expenses. The largest expense to the college is salaries/wages and benefits for its employees – it makes up approximately 70% of total expenses. The college provides educational services to its students, so naturally the largest cost is its people — faculty and staff involved in teaching and providing educational services.

What limits exist for taxing jurisdictions?

A.  The Property Tax Oversight Commission was established in January 1988. They are responsible to further the public confidence in property tax limitations, provide a uniform method for determining property tax limitations, and provide a continuing review of practices for ensuring a fair and equitable administration of the laws.
The Arizona Revised Statutes also has Truth in Taxation laws to address transparency and provide opportunities for public comment. If the proposed primary tax levy amount, excluding amounts attributable to new construction, is 2% greater than the amount in the previous year, NPC must go through a "Truth in Taxation" hearing.

Are there any exemptions for taxpayers?

A.  The Arizona statutes provide for exemption for widow and widowers and people with disabilities in varying dollar amounts. Requests for exemptions should be addressed to the Navajo County Assessor's Office.

Navajo County Community College District
Northland Pioneer College
Budget for Fiscal Year 2021
Summary of Budget Data

SCHEDULE A
  Increase/Decrease
From Budget 2020
To Budget 2021
  Budget 2021 Budget 2020 Amount %
I. CURRENT GENERAL AND PLANT FUNDS
A. Expenditures:
  Current General Fund $29,525,333 $28,729,200 $796,133 2.8%
  Unexpended Plant Fund $14,334,800 $14,839,500 ($504,700) -3.4%
  Retirement of Indebtedness Plant Fund -0- -0- -0- -0-
  TOTAL $43,860,133 $43,568,700 $291,433 0.7%
B. Expenditures Per Full-Time Student Equivalent (FTSE):
  Current General Fund $14,403/FTSE $14,265/FTSE $138/FTSE 1.0%
  Unexpended Plant Fund $6,993/FTSE $7,368/FTSE ($376)/FTSE -5.1%
  Projected FTSE Count $2,050 $2,014  
II. TOTAL OF ALL FUNDS ESTIMATED PERSONNEL COMPENSATION
  Employee Salaries and Hourly Costs $16,129,077 $15,198,695 $930,382 6.1%
  Retirement Costs $1,822,811 $1,719,694 $103,117 6.0%
  Healthcare Costs $1,906,128 $1,820,711 $85,417 4.7%
  Other Benefit Costs $1,454,184 $1,407,730 $46,454 3.3%
  TOTAL $21,312,200 $20,146,830 $1,165,370 5.8%
III. SUMMARY OF PRIMARY AND SECONDARY PROPERTY TAX LEVIES AND RATES
A. Amount Levied:
  Primary Tax Levy $15,726,233 $15,487,000 $239,233 1.5%
  Secondary Tax Levy -0- -0- -0- -0-
  TOTAL LEVY $15,726,233 $15,487,000 $239,233 1.5%
B. Rates per $100 Net Assessed Valuation:
  Primary Tax Rate 1.7827 1.8164 (0.0337) -1.9%
  Secondary Tax Rate -0- -0- -0- -0-
  TOTAL RATE 1.7827 1.8164 (0.0337) -1.9%
IV. MAXIMUM ALLOWABLE PRIMARY TAX LEVY FOR FISCAL YEAR 2021 PURSUANT TO A.R.S. §42-17051 $16,445,192
V. AMOUNT RECEIVED FROM PRIMARY PROPERTY TAXES IN FISCAL YEAR 2020 IN EXCESS OF THE MAXIMUM ALLOWABLE AMOUNT AS CALCULATED PURSUANT TO A.R.S. §42-17051 -0-

Navajo County Community College District
Northland Pioneer College
Budget for Fiscal Year 2021
Resources

SCHEDULE B
  Current Funds Plant Funds  
  General
Fund
2021		 Restricted
Fund
2021		 Auxiliary
Fund
2021		 Unexpended
Plant Fund
2021		 Retirement of
Indebtedness
2021		 Other Funds 2021 Total All Funds 2021   Total All Funds 2020 % Increase/
Decrease
BEGINNING BALANCES – July 1*
  Restricted                    
  Unrestricted $45,000,000     $26,000,000     $71,000,000   $65,700,000 8.1%
  Total Beginning Balances $45,000,000     $26,000,000     $71,000,000   $65,700,000 8.1%
REVENUES AND OTHER INFLOWS
Student Tuition and Fees
  General Tuition $2,050,000           $2,050,000   $3,060,000 -33.0%
  Out-of-District Tuition                    
  Out-of-State Tuition $50,000           $50,000   $100,000 -50.0%
  Student Fees $500,000           $500,000   $700,000 -28.6%
  Tuition and Fee
Remissions or Waivers		                 $1,000,000 -100.0%
State Appropriations
  Maintenance Support $1,554,800           $1,554,800   $1,567,700 -0.8%
  Equalization Aid $8,444,300           $8,444,300   $7,751,900 8.9%
  Rural Aid                 $889,200 -100.0%
  Capital Support       $334,800     $334,800   $339,500 -1.4%
Property Taxes
  Primary Tax Levy $15,726,233           $15,726,233   $15,254,000 3.1%
  Secondary Tax Levy                    
Gifts, Grants, and Contracts $1,400,000 $5,600,000         $7,000,000   $6,906,400 1.4%
Sales and Services                    
Investment Income $500,000           $500,000     -0-
State Shared Sales Tax   $400,000         $400,000   $400,000 -0-
Other Revenues $200,000   $300,000       $500,000   $300,000 66.7%
Proceeds from
Sale of Bonds		                    
Total Revenues and Other Inflows $30,425,333 $6,000,000 $300,000 $334,800     $37,060,133   $38,268,700 -3.2%
Transfers
Transfers In   $600,000 $300,000 $2,000,000     $2,900,000   $2,900,000 -0-
(Transfers Out) ($2,900,000)           ($2,900,000)   ($2,900,000) -0-
Total Transfers ($2,900,000) $600,000 $300,000 $2,000,000          
Less:
Fund Balance - Unrestricted ($16,270,800)           ($16,270,800)   ($12,470,800) 30.5%
Financial Stability ($28,729,200)           ($28,729,200)   ($28,729,200)  
Reserves for Future Capital Acquisitions/Projects       ($14,000,000)     ($14,000,000)   ($12,000,000) 16.7%
COVID-19 Student Tuition Discount $2,000,000           $2,000,000     -0-
Total Resources Available for
Budget Year		 $29,525,333 $6,600,000 $600,000 $14,334,800     $51,060,133   $50,768,700 0.6%

* These amounts exclude amounts not in spendable form (i.e., prepaids, inventories, and capital assets) or amounts legally or contractually required to be maintained intact.

Navajo County Community College District
Northland Pioneer College
Budget for Fiscal Year 2021
Expenditures and Other Outflows

SCHEDULE C
  Current Funds Plant Funds  
  General
Fund
2021		 Restricted
Fund
2021		 Auxiliary
Fund
2021		 Unexpended
Plant Fund
2021		 Retirement of
Indebtedness
2021		 Other Funds 2021 Total All Funds 2021   Total All Funds 2020 % Increase/
Decrease
TOTAL RESOURCES AVAILABLE
FOR THE BUDGET YEAR (FROM SCHEDULE B)		 $29,525,333 $6,600,000 $600,000 $14,334,800     $51,060,133   $50,768,700 0.6%
EXPENDITURES AND OTHER OUTFLOWS
Instruction   $11,002,783 $1,500,000         $12,502,783   $12,570,908 -0.5%
Public Service     $20,000         $20,000   $20,000 -0-
Academic Support   $1,256,383           $1,256,383   $1,213,019 3.6%
Student Services   $2,126,914 $650,000         $2,776,914   $2,638,722 5.2%
Institutional Support (Administration)   $10,210,567 $30,000         $10,240,567   $9,392,697 9.0%
Operation and Maintenance of Plant   $1,915,665           $1,915,665   $1,963,406 -2.4%
Scholarships   $1,881,275 $4,400,000         $6,281,275   $6,420,775 -2.2%
Auxiliary Enterprises       $600,000       $600,000   $600,000 -0-
Capital Assets         $14,334,800     $14,334,800   $14,839,500 -3.4%
Debt Service - General Obligation Bonds                      
Debt Service – Other Long-Term Debt                      
Other Expenditures                      
Contingency   $1,131,746           $1,131,746   $1,109,673 2.0%
Total Expenditures and Other Outflows   $29,525,333 $6,600,000 $600,000  $14,334,800     $51,060,133   $50,768,700 0.6%