Budget data conforms to mandates of law specified in Arizona Revised Statutes §15-1461 concerning the advertisement and publication of budget information.
Questions about the budget should be directed to Maderia Ellison, Vice President for Administrative Services, Chief Business Officer, (928) 532-6743 | Email
Tax Levy Information
The 2023-2024 budget, as approved by the District Governing Board on May 16, 2023, sets the primary tax levy below the maximum allowable but above the TNT rate. This requires a Truth in Taxation hearing pursuant to A.R.S. § 42-17051.
| Proposed Levy Compared to Prior Year | Approved FY 2024 |
Approved FY 2023 |
Dollar Increase/ (Decrease) |
Percent Increase/ (Decrease) |
|---|---|---|---|---|
| Proposed Levy | $17,000,000 | $16,084,078 | $915,922 | 5.7% |
| Rate/$100 Net Assessed Valuation | $1.7536 | $1.7505 | $0.0031 | 0.2% |
| Maximum, TNT and Proposed Levy | Maximum Levy | TNT Levy | Proposed Levy |
|---|---|---|---|
| Levy Amounts | $17,371,883 | $16,400,531 | $17,000,000 |
| Rate/$100 Net Assessed Valuation | $1.7920 | $1.6918 | $1.7536 |
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
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Tax base increases, tax rate decreases, revenue increases |
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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 an exemption for widows and widowers and people with disabilities in varying dollar amounts. Requests for exemptions should be addressed to the Navajo County Assessor's Office.
FY2024 BudgetDownload as PDF |
Navajo County Community College District
Northland Pioneer College
Budget for Fiscal Year 2024
Summary of Budget Data
| Increase/Decrease From Budget 2023 To Budget 2024 |
|||||
|---|---|---|---|---|---|
| Budget 2024 | Budget 2023 | Amount | % | ||
| I. CURRENT GENERAL AND PLANT FUNDS | |||||
| A. Expenditures: | |||||
| Current General Fund | $39,072,827 | $35,265,978 | $3,806,849 | 10.8% | |
| Unexpended Plant Fund | $12,782,500 | $11,519,900 | $1,262,600 | 11.0% | |
| Retirement of Indebtedness Plant Fund | -0- | -0- | -0- | -0- | |
| TOTAL | $51,855,327 | $46,785,878 | $5,069,449 | 10.8% | |
| B. Expenditures Per Full-Time Student Equivalent (FTSE): | |||||
| Current General Fund | $21,316/FTSE | $18,160/FTSE | $3,157/FTSE | 17.4% | |
| Unexpended Plant Fund | $6,974/FTSE | $5,932/FTSE | $1,042/FTSE | 17.6% | |
| Projected FTSE Count | 1,833 | 1,942 | |||
| II. TOTAL OF ALL FUNDS ESTIMATED PERSONNEL COMPENSATION | |||||
| Employee Salaries and Hourly Costs | $20,059,059 | $18,905,406 | $1,153,653 | 6.1% | |
| Retirement Costs | $2,209,092 | $2,200,000 | $9,092 | 0.4% | |
| Healthcare Costs | $2,423,572 | $2,336,504 | $87,068 | 3.7% | |
| Other Benefit Costs | $2,263,346 | $1,677,620 | $585,726 | 34.9% | |
| TOTAL | $26,955,069 | $25,119,530 | $1,835,539 | 7.3% | |
| III. SUMMARY OF PRIMARY AND SECONDARY PROPERTY TAX LEVIES AND RATES | |||||
| A. Amount Levied: | |||||
| Primary Tax Levy | $17,000,000 | $16,084,078 | $915,922 | 5.7% | |
| Property Tax Judgment | -0- | -0- | -0- | -0- | |
| Secondary Tax Levy | -0- | -0- | -0- | -0- | |
| TOTAL LEVY | $17,000,000 | $16,084,078 | $915,922 | 5.7% | |
| B. Rates per $100 Net Assessed Valuation: | |||||
| Primary Tax Rate | 1.7536 | 1.7505 | 0.0031 | 0.2% | |
| Property Tax Judgment | -0- | -0- | -0- | -0- | |
| Secondary Tax Rate | -0- | -0- | -0- | -0- | |
| TOTAL RATE | 1.7536 | 1.7505 | 0.0031 | 0.2% | |
| IV. MAXIMUM ALLOWABLE PRIMARY PROPERTY TAX LEVY FOR FISCAL YEAR 2024 PURSUANT TO A.R.S. §42-17051 | $17,371,883 | ||||
| V. AMOUNT RECEIVED FROM PRIMARY PROPERTY TAXES IN FISCAL YEAR 2023 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 2024
Resources
| Current Funds | Plant Fund | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| General Fund 2024 |
Restricted Fund 2024 |
Auxiliary Fund 2024 |
Unexpended Plant Fund 2024 |
Retirement of Indebtedness 2024 |
Other Funds 2024 | Total All Funds 2024 | Total All Funds 2023 | % Increase/ Decrease |
|||
| BEGINNING BALANCES (deficits) – July 1* | |||||||||||
| Restricted | -0- | -0- | -0- | ||||||||
| Unrestricted | $72,300,000 | $33,000,000 | $105,300,000 | $93,400,000 | 12.7% | ||||||
| Total Beginning Balances | $72,300,000 | -0- | -0- | $33,000,000 | -0- | -0- | $105,300,000 | $93,400,000 | 12.7% | ||
| REVENUES AND OTHER INFLOWS | |||||||||||
| Student Tuition and Fees | |||||||||||
| General Tuition | $3,170,000 | $3,170,000 | $3,600,000 | -11.9% | |||||||
| Out-of-District Tuition | -0- | -0- | 0.0% | ||||||||
| Out-of-State Tuition | $90,000 | $90,000 | $100,000 | -10.0% | |||||||
| Student Fees | $540,000 | $540,000 | $600,000 | -10.0% | |||||||
| Tuition and Fee Remissions or Waivers |
-0- | -0- | 0.0% | ||||||||
| State Appropriations | |||||||||||
| Maintenance Support | $1,349,900 | $1,349,900 | $1,393,400 | -3.1% | |||||||
| Equalization Aid | $11,189,600 | $11,189,600 | $9,912,900 | 12.9% | |||||||
| STEM Workforce | $262,500 | $262,500 | $283,600 | -7.4% | |||||||
| Rural Community College Aid | $1,305,600 | $1,305,600 | $1,305,600 | 0.0% | |||||||
| Property Taxes | |||||||||||
| Primary Tax Levy | $17,000,000 | $17,000,000 | $16,084,078 | 5.7% | |||||||
| Secondary Tax Levy | -0- | -0- | 0.0% | ||||||||
| Gifts, Grants, and Contracts | $2,530,000 | $4,957,811 | $250,000 | $7,737,811 | $12,800,000 | -39.5% | |||||
| Sales and Services | -0- | -0- | 0.0% | ||||||||
| Investment Income | $300,000 | $300,000 | $300,000 | 0.0% | |||||||
| State Shared Sales Tax (Prop 301) | $600,000 | $150,000 | $750,000 | $550,000 | 36.4% | ||||||
| Smart and Safe Arizona Act (Prop 207) | $900,000 | $900,000 | $500,000 | 80.0% | |||||||
| Other Revenues | $400,000 | $400,000 | $170,000 | 135.3% | |||||||
| Proceeds from Sale of Bonds |
-0- | -0- | 0.0% | ||||||||
| Total Revenues and Other Inflows | $37,875,100 | $6,457,811 | $400,000 | $262,500 | -0- | -0- | $44,995,411 | $47,599,578 | -5.5% | ||
| Transfers | |||||||||||
| Transfers In | $500,000 | $200,000 | $10,445,000 | $11,145,000 | $2,700,000 | 312.8% | |||||
| (Transfers Out) | ($11,145,000) | ($11,145,000) | ($2,700,000) | 312.8% | |||||||
| Total Transfers | ($11,145,000) | $500,000 | $200,000 | $10,445,000 | -0- | -0- | -0- | -0- | 0.0% | ||
| Reduction for amounts reserved for future budget year expenditures: |
|||||||||||
| Maintained for future financial stability | ($35,265,978) | ($35,265,978) | ($33,417,324) | 5.5% | |||||||
| Maintained for future capital acquisitions/projects | ($12,348,568 | ($30,925,000) | ($43,273,568) | ($13,920,000) | 210.9% | ||||||
| Maintained for future debt retirement | -0- | -0- | 0.0% | ||||||||
| Maintained for grants or scholarships | -0- | -0- | 0.0% | ||||||||
| Fund Balance - Unrestricted | ($12,342,727) | ($12,342,727) | ($46,062,676) | -73.2% | |||||||
| Fund Balance | -0- | $10,736,300 | -100.0% | ||||||||
| Total Resources Available for Budget Year |
$39,072,827 | $6,957,811 | $600,000 | $12,782,500 | -0- | -0- | $59,413,138 | $58,335,878 | 1.8% | ||
* These amounts exclude nonspendable amounts (e.g., 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 2024
Expenditures and Other Outflows
| Current Funds | Plant Fund | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| General Fund 2024 |
Restricted Fund 2024 |
Auxiliary Fund 2024 |
Unexpended Plant Fund 2024 |
Retirement of Indebtedness 2024 |
Other Funds 2024 | Total All Funds 2024 | Total All Funds 2023 | % Increase/ Decrease |
|||
| TOTAL RESOURCES AVAILABLE FOR THE BUDGET YEAR (FROM SCHEDULE B) |
$39,072,827 | $6,957,811 | $600,000 | $12,782,500 | -0- | -0- | $59,413,138 | $58,335,878 | 1.8% | ||
| EXPENDITURES AND OTHER OUTFLOWS | |||||||||||
| Instruction | $13,200,469 | $3,660,955 | $16,861,424 | $18,798,077 | -10.3% | ||||||
| Public Service | -0- | -0- | 0.0% | ||||||||
| Academic Support | $1,910,251 | $1,910,251 | $2,050,967 | -6.9% | |||||||
| Student Services | $2,608,800 | $1,000,000 | $3,608,800 | $3,092,088 | 16.7% | ||||||
| Institutional Support (Administration) | $16,017,719 | $16,017,719 | $12,486,956 | 28.3% | |||||||
| Operation and Maintenance of Plant | $2,352,916 | $2,352,916 | $2,082,032 | 13.0% | |||||||
| Scholarships | $1,945,075 | $2,296,856 | $4,241,931 | $6,215,275 | -31.7% | ||||||
| Auxiliary Enterprises | $600,000 | $600,000 | $350,000 | 71.4% | |||||||
| Capital Assets | $12,782,500 | $12,782,500 | $11,519,900 | 11.0% | |||||||
| Debt Service - General Obligation Bonds | -0- | -0- | 0.0% | ||||||||
| Debt Service - Other Long-Term Debt | -0- | -0- | 0.0% | ||||||||
| Other Expenditures | -0- | -0- | 0.0% | ||||||||
| Property tax judgments | -0- | -0- | 0.0% | ||||||||
| Contingency | $1,037,597 | $1,037,597 | $1,740,583 | -40.4% | |||||||
| Total Expenditures and Other Outflows | $39,072,827 | $6,957,811 | $600,000 | $12,782,500 | -0- | -0- | $59,413,138 | $58,335,878 | 1.8% | ||
