Hello Middleburg! I speak here, I hope simply, as a citizen. I examined infrastructure in previous columns, and am now moving on.

It is now winter. Council slows down in November and December, in terms of meetings, but budgeting also begins during this period. Under state law, the fiscal year (FY) 2020 begins July 1, 2018, and ends on June 30, 2020.

Unlike previous years, Middleburg is coordinating the timing of setting tax rates with Loudoun County. Loudoun County will include Middleburg's real estate tax in the County billing. Thus, unified billing begins for the County and the towns that adopted unified billing. Starting next year, in-town property owners in Middleburg will not receive a separate real estate tax bill from Middleburg.

The Middleburg budgeting process begins with town staff. The Town Administrator (TA) typically solicits input from all of the staff. This year, Danny Davis will start the fiscal year 2020 budget process, with Martha Semmes supporting him for a few weeks until she retires.

Once Danny gets input from staff, including police, utilities, planning & zoning, economic development and so on, he also needs revenue projections from the treasurer. Current tax rates and factors, such as current real estate evaluations factor into and project the current baselines. The TA then looks at budget requests from staff and at revenue to begin a new budget. The new projected budget revenues must match projected expenses.

The TA has the utility projections from the utility committee. (I continue to attend these monthly meetings.)

Council typically also has varying degrees of input as well, by the Mayor and vice mayor at least. Apparently, this year council plans a strategic finance committee meeting for this purpose, as I see a December 11 meeting on the town calendar. The budget process is an extensive one and can take weeks, and the TA produces the first draft budget for council.

The first draft budget is typically for the general fund, but may also encompass the utility fund (two budgets). He will also examine the utility rate model to look at the next FY. If he has not already, he will also get final cost input from IES, the firm that operates and maintains our water and sewer systems.

Council considers the first draft budgets in its regular and/or work session meetings beginning after the New Year. State law requires Middleburg to adopt its budgets no later than June 30, but typically, council does so much earlier. If council decides to raise tax or utility rates, it must hold public hearings before it may do so. Alternatively, council may adopt an "equalized tax" rate; the tax rate is lower but does not increase the tax burden for the current property valuation. Council typically asks the TA to adjust rates, etc. until it has consensus. The town then advertises the proposed budget for a public hearing in a future council meeting.

The process typically takes weeks from when the first draft budgets from the TA and to an advertisement. Council faces a new urgency to adopt budgets and rates this year so that Loudoun County can incorporate its real estate tax into the unified billing.

That is my opinion of at least the highlights of the budget process. Do you find this informative? Do you have questions about this or ideas you want me to address in a future column? I would love to hear your comments, suggestions, and questions, so please send them to the Eccentric!