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2. Finance Committee Minutes 21-01-28FINANCE COMMITTEE MEETING THURSDAY JANUARY 28, 2021 VIRTUAL ZOOM MEETING Finance Committee Meeting, January 28, 2021 1 | 3 1. ROLL CALL PRESENT- Committee Members: Linn Brooks, Steve Coyer, Markian Feduschak, Dee Wisor, Craig Ferraro. Council Members: Scott Prince, Sarah Smith Hymes Town Staff: Finance Manager Amy Greer, Finance Director Scott Wright, Town Manager Eric Heil and General Government Intern Emily Myler LATE ARRIVAL- Town Staff: Town Attorney Paul Wisor Emily Myler requested the record reflect the meeting came to order at 5:32 p.m. 2. APPROVAL OF AUGUST 2020 MINUTES Committee Member Steve Coyer moved to approve the minutes from the August 13, 2020 meeting and Committee Member Dee Wisor seconded the motion. The motion passed unanimously. 3. PUBLIC COMMENT There was no public comment. 4. STAFF PRESENTATION: REAL ESTATE TRANSFER TAX (RETT) Town Manager Eric Heil requested to present before the staff update as he needed to leave the meeting early. He introduced the presentation on RETT (found at avon.org/packets). The Committee commented/inquired: A. What is the purpose of this presentation if the Committee is already familiar with RETT? Town Manager Heil responded that questions about RETT come up frequently from the public and the Town would like the Committee’s input on what else they should study and how to present the information. The Committee commented/inquired: A. Eagle Valley Trails just put out a bifold flyer on how taxes support the trail system. The Town could use a format like that. B. Is the audience critics of the RETT or residents who don’t know what the RETT is? C. Why try to win over the critics who likely won’t change their mind? Town Manager Heil said a similar flyer can be part of the project, but there also needs to be a more in- depth source of information for those who want to learn more. Both members of the public and members of Town Council will be interested in more detail about the RETT. The Committee commented/inquired: A. What is causing the Town to take on this project now? Council Member Scott Prince said there is a general lack of understanding about the RETT and it is a consistent topic of debate among the public and elected officials. At some point, the Council may ask the public to vote on the RETT and there needs to be more understanding of it before then. FINANCE COMMITTEE MEETING THURSDAY JANUARY 28, 2021 VIRTUAL ZOOM MEETING Finance Committee Meeting, January 28, 2021 2 | 3 Mayor Sarah Smith Hymes said misinformation is amplified by the RETT’s critics. It is important to have easily digestible and true information available to the public. The recent recall attempt was largely based on Council’s failure to repeal RETT and many residents did sign the petition, so it is an issue that needs to be addressed. The Committee commented/inquired: A. The trails flyer did a good job of going through information about the tax that would also be helpful on RETT. B. It is simple to show how RETT is collected and used in Avon, but it is harder to compare Avon’s RETT to peer communities like Vail because that requires knowledge of each Town’s entire finance system. C. It is important to show the things around town that the RETT pays for that everyone appreciates. Town Manager Heil responded that he agrees to publishing an easy-to-read flyer with information about the RETT focusing on what it pays for and backed up with in-depth material online. He wanted to know what other information should be included and what else the Town should study before posting that material. The Committee commented/inquired: A. Price per square foot data isn’t very helpful because there are other factors that influence that number besides the RETT B. Assuming there isn’t any question of whether the Town should be spending the RETT money, the Town should portray who actually pays the RETT, what the money is spent on and where else the money for those projects could come from if the RETT were abolished, like an increase in property taxes. C. Most residents only pay the RETT a few times in their life when they buy or sell their home, but they pay property taxes every year. Keeping RETT should be more favorable to them than increasing property tax. Most average and below average-value home buyers receive RETT exemptions already, so the tax mostly affects high-value second homes and developers. Town Attorney Paul Wisor joined the meeting at 6:02 p.m. D. Some communities have higher property taxes for non-residents. Is that possible in Avon? Town Attorney Wisor responded that no, Colorado doesn’t allow this E. Committee Member Dee Wisor said it is possible to give tax refunds to residents, but it is an unwieldy process F. RETT allows the Town to keep up with capital improvements even in difficult years, which ensures many people reliable employment and makes Avon a more appealing place to live and visit which benefits the economy. This connection should be emphasized. G. What are the current RETT exemptions, and would the Town consider expanding them? More exemptions could increase approval of RETT. Town Manager Heil detailed the current RETT exemptions. He said Council has discussed options for the exemptions and is planning to revisit the issue. However, after a good year, there is typically a FINANCE COMMITTEE MEETING THURSDAY JANUARY 28, 2021 VIRTUAL ZOOM MEETING Finance Committee Meeting, January 28, 2021 3 | 3 downturn, so the surplus allows consistency in capital improvement maintenance over time. The Committee commented/inquired: A. Affordable housing could be included under the term “capital improvements” so the RETT goes back to the home buyers. B. The Town needs to increase engagement with the information between elections by presenting it in a way that balances accessibility and comprehensiveness. C. Include the cost of homeownership over time compared to other communities to show how the RETT and property tax rates even out. D. It is important that the public understand all the Town’s taxes and how they would each have to change if RETT was abolished. E. The Town should consider putting signage up on capital improvement construction letting the public know that the project was funded by the RETT. Mayor Smith Hymes said 10 percent of RETT does go towards the housing fund as of this year. Finance Director Scott Wright said when compared to other communities, Avon’s cost of homeownership is pretty much the same and described how the Town collects sales tax from Traer Creek. Mayor Smith Hymes left the meeting at 6:22 p.m. Town Manager Heil left the meeting at 6:26 p.m. 5. STAFF UPDATES ON FINANCIAL RESULTS THROUGH DECEMBER Finance Director Wright discussed the financial report for 2020, noting that numbers from December 2020 are not finalized yet. Topics discussed include the impact of online travel company sales tax collection; the CARES act; sales, cigarette and tobacco tax, RETT and accommodations tax returns; and Recreation Center fees on the 2020 actual budget. More information can be found at avon.org/packets. Town Attorney Wisor left the meeting at 6:31 p.m. Committee Member Coyer left the meeting at 6:37 p.m. The Committee commented/inquired: A. Committee Member Craig Ferraro asked for clarification on the online travel company and shopping company sales tax requirements. Finance Director Wright said that online travel companies are now required to collect and remit sales tax to the Town and, beginning Feb 1, they will also be required to collect the lodging tax. Amazon and other online shopping companies also remit a regular sales tax returns to the Town. 6. ADJOURNMENT The meeting adjourned at 6:57 p.m. Respectfully Submitted by Emily Myler General Government Intern