How did we get to $115.5?

OK, at $1.05 there would be no increase to the "average" tax bill in the City of Manassas.  This is the rate the Council instructed the City Manager to stick close to.

So, the City Manager, concluding that we have a clear and present problem with staffing at the Fire Department, decided to create a fire levy.  This levy will pay for staffing, etc at both the Fire house and the Rescue squad.  In order to create this levy, he took the money out of the general fund that we are currently paying for Fire/Rescue (.067 cents) and moved it into a separate levy. 

  Base Tax Rate .983  
  Fire Levy .067 from general fund!!
  Total Rate $1.05  

However, after some analysis, the Manager didn't believe that a levy of .067 cents would cover the needs at Fire/Rescue so he added 3.3 cents to the Fire levy for a round 10 cents.  So:

  Base Tax Rate .983  
  Fire Levy .067 from general fund!!
  Fire Levy .033 Additional
  Total Rate $1.083  

Now, how did we get the higher level?  Well, if the Council decides that it doesn't (for whatever reason) want to have a fire levy then the money for the fire fighters has to come from the general fund.  Recall that the general fund is split with the schools.  The schools get 56.2% of general fund revenues - so if the City needs $2 million (for example) to pay for the firefighters, we have to raise taxes over $4 million as the schools get half.  So, we get to $1.125 only if the Council votes against the levy but still hires the fire fighters.  Allow me to illustrate:

  Base Tax Rate .983  
  General Fund Fire expense: .067 Already in general fund!!
  Additional fire expense .075 <--  this is the difference but it costs twice as much due to school split.
  Total Rate $1.125  

The 3 cents necessary to get us from $1.125 to $1.155 is simply a hedge.  When we took that vote on Tuesday, the General Assembly had not yet passed a budget.  What would have happened if we had voted to advertise a rate and they slashed spending on public safety or schools?  It seemed prudent to add some leeway to the rate.  Do I believe we'll need it?  I doubt it but you never know.