LEVY COUNTY JOURNAL We were all silent and helpless ittle did I suspect as I drove to work on the morning of Sept. 11, 2001, that this particular Tuesday would be any different than any other ordinary work day. I worked for the Orlando Police Department as an administrative assistant in their Drug Enforcement Division. We had several televisions in this division that were usually left on so that the undercover officers could come in and watch something that would take their minds off their dangerous, sadly mundane and thankless jobs. I had settled into my morning routine. There were several officers there still working from the night before and a female officer came to me and asked me if I knew that a plane had crashed into one of the World Trade Center towers. I said no and immediately went to watch one of the televisions. I joined several officers watching and saw a tower with a gaping hole and billowing black smoke. The newscasters didn’t yet know that this was a terrorist attack and I thought it was just a disabled plane or someone who had’ become disoriented in some way and accidentally flew into the -into the building. I had no idea that it was an airliner. As the events unfolded and ‘the second plane crashed into the other tower, it became apparent that this was no accident. Then, we heard that a jet had crashed ROBIN HEATH Guest Columnist Pentagon. And yet another had crashed into a field in Pennsylvania. Our hearts fell. We knew that we were not watching some multi-million dollar movie with extraordinary special effects. We had just witnessed hundreds of lives ending horribly. We continued watching as fire and police officers, our brothers and sisters, responded to the scene and began to do whatever they could to help save the lives of those streaming from the buildings and those still trapped. Some of us had family or friends working in New York, or even in the World Trade Center itself. We all wondered aloud about them. Some tried to call. Others prayed. We were mostly silent and our building took on a pall of dread. We all felt helpless, watching the scene continue to unfold as the first building began to fall. We were a thousand miles away and we all wanted to be there, running to help. This simply could not be happening! And then the second building fell. All that humanity and: glass and steel and masonry collapsing on top of itself. The buildings just seemed to disappear into the ground. We knew there was no hope for anyone still left inside them. As the day wore on, little work was accomplished. No one had the heart. Everyone was drenched in despair and grief. We learned more about what had happened; that a group of terrorists living among us and learning to fly our airliners on our own soil had planned this attack on us. We, the trusting, open- hearted and mighty United States of America had failed to prevent this from happening to us. It wasn’t a specific country that attacked us. It would have been simpler if it had been; instead it was an invisible enemy. One who hid in - various places around the world and even within our own country. Were they our neighbors? Against whom do we retaliate? It is a difficult question, but we must retaliate. These thousands of deaths on our own soil could not be left unanswered. Many disagree with the war in Iraq. They say that President Bush started this war for his own personal reasons. I do not know all of the important bits of information that were gathered to piece this puzzle together and even President Bush can’t possibly know everything. He has to depend on others within our government to provide him with accurate information to make the horrible decisions he must. Many I knew said that we should simply “nuke” them all. Whom? Thousands and thousands of innocents to get at the few? That would make us no better than the terrorists! We have to continue to fight terrorism and though the Iraq war was begun to prevent Sadam Hussein from creating and using more weapons of mass destruction and none was found, that area of the world is the source of terrorism. We must continue to seek out those who would destroy us. Unfortunately, this war will never end. Though there is something all of us can do; and it is not the least. we can do, it is the best we can do: pray for God’s will. Robin Heath is the office manager for the Levy . County Journal. _ communist threat. We were developed a new philosophy a THURSDAY, SEPTEMBER 7, 2006 i Cassie instance of a holier- attitude. We versus them thinking gone wild. We-them thinking effectively eliminates any chance of reconciliation. Before the years of Islamic terrorist activities, Americans were preoccupied with the Continued from page 4 question Phil Donohue used Peeedhion to ask his guests: “Why can’t » ' we just agree to disagree?” The face-off today is far more sinister than that presented by the Cold War of the 1950s, ‘60s, and “70s. I just hope we can eventually learn to see the other, at least the everyday ' masses of Muslim others, as people who are not our enemies but willing to live ' as neighbors. I hope failing - that, we can, both East and West, at least learn to “agree’ to disagree.” Cassie Journigan is a reporter for this newspaper. She may be reached at cjournigan@levyjournal.' com caught up in Cold War. Henry Kissinger, as national security advisor under President Nixon, that allowed a major shift in the way Soviet and American generals and politicians thought about each other. Kissinger can claim credit for the theory of détente, a philosophy that can be simply understood in a lm” Honey for this week so I’ll say, Lord, fill my mouth with worthwhile stuff and nudge me, Lord, when I’ve said enough. Take care on the road this holiday. God ride with ° each of you and until next week. See ya, : Miss Honey Continued from page 4 Time to order CHS jackets. Anyone wishing to order letter jackets for Chiefland High School must do so before Sept. 26. Call 493-6000 for more information. Wear red, white, blue Monday Students, teachers and staff of Chiefland High School are asked:to wear red, white, and blue on Monday, Sept. 11. It’s simple math that calculates your taxes BY MARC POMPEO Guest COLUMNIST With Levy County property owners having just received the “Notice of proposed property taxes,” I thought this might be helpful to explain the method by which property taxes are calculated. Total assessed values in Levy County have increased by 43.3 percent from 2005 to 2006. If the county keeps the 2005 millage rate of 9 mils as proposed in the 2006 “Notice of proposed property taxes,” that would indicate that the coun- ty’s budget would have also increased 43.3. percent from last year. Is this possible? Find out by attending - -. the budget meeting on Sept. 11 at 6:30 p.m. at the courthouse in Bronson. Cited from MillageRate.com on Aug. 29, 2006 with Levy County figures. http://www. millagerate.com/howto.htm “Just Do the Math” How to Calculate the Millage Rate The ad valorem property tax is probably the most widely discussed, yet the most misunderstood part of the public fi- nance process. Knowledge of the manner in which the tax is determined is vital to all elected officials and property own- ers, but a mystery to many. Once you understand the calculation, you see that the prop- erty tax process is not “smoke and mirrors,” but straight-for- ward numbers—simple math. You may also discover that many elected officials—your city council members, your county commissioners and your school board—are taking more mon- ey from you than they should... or they’re spending your gov- ernment into a deficit each year. Simply put, it’s simple math The millage rate is nothing more than the answer to a sim- ple division problem; a number which, when applied to the value of every taxable property, equally and fairly distributes a portion of the cost of government to every real and personal ‘ property owner. The calculation is supposed to be completely predestined and mechanical—just divide one number by another number— the resulting number is the millage rate. To establish the millage rate, only two numbers are need- ed: , 1. a dollar figure representing the portion of the annual bud- get that must be funded by property tax dollars (see note 1); 2. a dollar figure representing the jurisdiction’s net tax di- gest, which is the total value of all taxable property within the jurisdiction. Calculating the need The taxing authority decides how much revenue it needs to provide necessary services. This is known as “setting the bud- get.” As. part of this process, the jurisdiction computes how much revenue will be generated by licenses, fees, fines and Thomas F. Philman, Certified operator PO Box 872 - 4 South Main Chiefland, FL 32644 Phone: (352) 493-4772 (352) 493-1051 1-800-242-9224 ny » penalties, user fees and service charges, as well as interest on reserves and investments. The remainder of the budget must be funded by property taxes, borrowing or the sale of bonds. At,the same time, the county tax assessor’s office is assess- ing the fair market value of all taxable property within the ‘county and, for city tax purposes, within the corporate limits of any municipalities. The total value of all taxable property is called the “gross tax digest.” The value of exemptions and exempted properties are deducted to produce the net tax di- gest or “taxable value.” In Levy County, ad valorem tax is levied on the net tax digest amount (taxable value). Once you _ have those two numbers, the process is very simple. “Do the math” To determine the millage rate, you di- vide the aN — the portion of the budget to be funded by tax. dollars — by the second number, “B’— which is the net tax digest. The product of this equation is “C,” the millage rate (see note 2). A divided by B equals C One “mill” represents one dollar of tax on every thousand dollars of taxable property value (note 2). Your City Council, County Commission and School Board (see note 6) must hold public hearings prior to adopting the millage rate. The approved rate is provided to the county tax commissioner, who uses the rate to calculate and collect your . individual tax liability. Calculate your own tax To calculate your fair share of the cost of government, the taxable value (note 3) of your property is then multiplied by the adopted millage rate. This produces a dollar figure, the amount of tax to be paid by each property owner. As long as property values are fairly assessed or “equalized,” every property owner then pays his or her proper and fair share of the cost of government (see note 4). Your total tax bill will actually be the total of several mill- age rates. The rates for your county, your school board and the water management district will be applied to your taxable property value. If you live within the boundaries of a city, you will also be subject to its tax rate. An Example: During its budget process, the Smallville City Council has determined that $2,000,000 in tax revenues is needed to bal- ‘ance this year’s budget-he rest of the $4 million budget will be funded by speed traps and revenue from the city cable TV system. Meanwhile, the county tax commissioner’s office has determined that the city’s gross tax digest is $480,191,862; after all exemptions, the net tax digest is $438,894,502. The correct millage rate, therefore, is $2,000,000 divided Peay by $438,894,502, or 004557 (rounded). The number .004557 represents the tax on each dollar of value. To determine the rate on every $1,000 of value, multi- ply the rate by 1,000 or simply move the decimal point three places to the right. Though not required, millage rates are of- ten rounded to two decimal places, which gives you 4.56 mills or $4.56 of tax on every $1,000 of taxable property value. - John Q. Homeowner’s residence is assessed for tax purpos- es at $150,000 and the taxable value is $60,000. John’s prop- erty tax for the year is therefore $273.60 (60, 000 x .00456) (notes 5,7) In other words, John’s share of the $2 million, that year’s cost of city government that was not funded by fees, fines and other revenue sources, is $273.60, based on the taxable value of his real property. Notes: 1. Ideally, during the budget process the taxing suthorigy, computes its expenses, then deducts the expected amount of non-tax revenue (fines, fees; interest on investments, etc.). ‘The amount that remains is the portion of the budget that must be funded by tax dollars. In our opinion, it is good budget- ing to look to property taxes last after all non-tax sources are identified and considered. 2. Actually, the product is the tax on each dollar of taxable value. To determine the tax rate on every $1,000 of taxable value, multiply by 1,000 or just move the decimal point to the right three spaces. 3. In Levy County, the taxable value of real property is the assessed value less any exemptions. 4. Whether or not the ad valorem tax is an equitable way to fund the cost of government is a discussion for another day. 5. The math can be a little confusing at this point. John’s property tax computation is either “.00456 of a dollar on ev- ery dollar of taxable value” (.00456 x 60,000) or “$4.56 on every thousand dollars of taxable value” (4.56 x 60). The an- swer is the same. 6. School boards are considered “recommending authori- ties;” they do not have the authority to set their own millage, but must recommend a rate which is officially approved by the county commission. School boards are required to con- duct public hearings prior to approving and recone nde a rate. 7. To simplify the example, homestead exemptions, value offset exemptions and other reductions in taxable value are not considered. All will further reduce your actual tax liabil- ity. Marc Pompeo is affiliated with a real estate company: in Williston. The Levy County Journal does not endorse what he has written in this guest analysis and encourages its readers to seek further information from the county: property appraiser. . Planbing Enterprises Inc. Remodel, Re-Pipe, New Construction, Mobile Home Hook-Ups and Water Heaters. Serving the Tri-County area. Bronson (352)486-3509. Ca