Steve Jacob (Taxpayer UNfriendly)

Watchdog Lebanon Home Page Jon "Chip" Cravens Watchdog Indiana Candidate Rating

Address: 5236 E. 200 S., Whitestown, IN 46075
Phone: (317) 409-8900
E-mail: stevejacob@tds.net 
Website: http://www.stevejacobforcouncil.com/ 

Voted YES to approve a 50% Local Income Tax increase that is twice what is needed for the Boone County Sheriff 2016 Business Plan – AND much of the excessive Local Income Tax increase will NOT be used to pay for new and necessary spending by other county police and fire departments: see http://www.finplaneducation.net/sheriff_business_plan.htm.

Voted YES to approve the Key Bank Building purchase on first reading. The Boone County Council did not have the condition of the Key Bank Building evaluated by a disinterested professional BEFORE final approval of a $1.85 million bond issue that included a $1.3 million purchase price with just $100,000 for HVAC improvements. A total of $785,000 was identified for needed 2017-2019 Key Bank Building improvements just a few months after the purchase was approved. Spending at least $785,000 for Key Bank Building improvements could take funds away from road repairs and the Sheriff’s Office – possibly triggering the imposition of a regressive Wheel Tax and/or an unneeded Local Income Tax increase. Also, it is questionable that the 44 year-old Key Bank Building will be modern enough to meet “future planning objectives” 20 to 30 years from now. See http://www.finplaneducation.net/key_bank_building.htm.

2015 County Council Voting Record

Voted YES to approve the 2016 budget that lowered the Boone County portion of the 2016 Certified Property Tax Rate by 4.41 percent to 0.2168 from the 2015 Rate of 0.2268. This Property Tax Rate reduction is Taxpayer Friendly because most lower income Boone County residents whose homes are assessed below the 1% property tax cap will get some property tax relief – and Boone County units of government will lose less of their budgets to property tax caps.

2014 County Council Voting Record

Voted YES to increase the 2015 property tax rate by 6.56 percent. Because almost all of the of the homes in Zionsville are already taxed to the property tax caps threshold, very few of the high-income Zionsville residents will pay the 2015 property tax increase. It is Taxpayer UNfriendly that Boone County businesses, farmers, and low-income residents outside Zionsville will pay a property tax increase because the County Council did not have the political will to cut their ample 2014 total certified budget by just 3.62 percent.

Campaign Contributions: January 1, 2014, through April 11, 2014

As detailed in the spreadsheet below, Candidate Jacob is self-funding 53% of his campaign. The only apparent cause for some concern is a $500.00 contribution from the Metropolitan Indianapolis Board of Realtors (MIBOR). On balance, MIBOR favors public-private partnerships where subsidies from taxpayers and utility ratepayers benefit developers.

Watchdog Indiana County Council Candidate Questions - 2014 Primary Election

1. Should annual county expenditures exceed annual county revenues? BACKGROUND: See http://www.finplaneducation.net/county_financial_analysis.htm and http://www.finplaneducation.net/county_expendiitures_comparison.htm. ANSWER: Generally no and as a Council we have been very fiscally prudent. However, if tax monies have been collected in previous years as reserves, and then used to handle short falls after a massive recession as occurred in our Nation and our County, using those reserves may happen on a temporary basis. Really that is what reserves or rainy day funds are for — when it is raining or we have unusual circumstances to deal with…such as the economic downtown, a natural disaster, or other unforeseen issues.

2. What is an appropriate level of county cash reserves compared to the county’s annual operating budget? BACKGROUND: See http://www.finplaneducation.net/county_ccd_tax.htm. ANSWER: As a Boone County Council, we are seeking a professional opinion on the issue, as thoughts vary widely and as a County we should remain fiscally strong, but only have a reasonable amount of reserves.

3. Do you support a new county-wide Wheel Tax? BACKGROUND: See http://www.finplaneducation.net/wheel_tax_.htm and http://www.finplaneducation.net/transportation_funding_increases.htm. ANSWER: My general policy is not to express how I would vote outside the public meeting held by the council. In the case of the "wheel tax" it has not been brought before the council for a vote as I recall, at this time I would not support a wheel tax.

4. Do you support an increase in the county-wide Cumulative Capital Development property tax rate? BACKGROUND: See http://www.finplaneducation.net/county_ccd_tax.htm. ANSWER: When this issue came before the council, I voted no. It may however be an appropriate fund to help pay the Counties’ aging building expenses, in a measured way.

5. Do you support a new county-wide Public Safety Local Option Income Tax? BACKGROUND: See http://www.in.gov/dlgf/files/Local_Option_Income_Tax_Fact_Sheet.pdf. ANSWER: I would have to fully research this issue, and if and when, this issue came before the council, hear input from the other council members, other elected officials and from the public. I understand it is a difficult issue, already supported by some, but my issue is that it requires other taxes to be enacted in addition to the public safety part. I certainly could support the public safety part.

6. Do you support the elimination of the business personal property tax for any new business equipment? BACKGROUND: Effective July 1, 2015, the county income tax council (which includes county council members) is allowed by the recently passed Indiana Senate Enrolled Act 1 to adopt an ordinance to exempt from property taxation any new business personal property that is located in the county. ANSWER: I do not know what policy will come out the State Legislature interim study, but I generally believe any reduction tax monies to the counties should have an offset in like revenue from the State.

7. Do you support the elimination of the business personal property tax for any business with less than $20,000 worth of equipment and machinery? BACKGROUND: Starting with the Pay 2017 property tax year, the county income tax council (which includes county council members) is allowed by the recently passed Indiana Senate Enrolled Act 1 to adopt an ordinance providing that if the acquisition cost of a taxpayer's business personal property is less than $20,000: (a) the taxpayer is not required to file a personal property return for the taxpayer's business personal property; and (b) the taxpayer's business personal property is exempt from taxation. ANSWER: I do not know what policy will come out the State Legislature interim study, but I generally believe any reduction tax monies to the counties should have an offset in like revenue from the State.

8. Should county department heads and elected officials obtain approval from the County Council before making offers of employment to fill full-time employment vacancies? BACKGROUND: http://www.finplaneducation.net/boone_county_employment.htm. ANSWER: As you know I voted a hiring freeze during the massive recession and while it did not pass for various reasons, the other elected officials and departments have really followed a voluntary process in this regard.

9. Should the county help pay for road projects within the municipal limits of the county’s cities and towns, or should county dollars be dedicated to road improvements and maintenance within the unincorporated areas of the county? ANSWER: Not enough information to answer and speculative.

10. Is the Boone County Area Comprehensive Plan a good road map for future growth that also preserves agriculture as an economic development industry? BACKGROUND: See http://www.boonecounty.in.gov/Default.aspx?tabid=65. ANSWER: I feel agriculture land should generally be preserved, but not over the rights of a property owner — it has to be considered on a case by case basis.

11. Should the individual votes of County Council members be recorded in meeting minutes so the members can be held accountable for their public policy decisions? ANSWER: Not an issue with me, if that is the will of the council.

12. Should upcoming County Council board appointments be announced ahead of time so interested citizens can apply? BACKGROUND: See http://www.finplaneducation.net/county_appointed_boards.htm. ANSWER: Yes.

13. Should the County Council have the same attorney as the City of Lebanon? ANSWER: The County Council has not hired legal counsel. A law firm to represent the County is hired by our County Commissioner and they seem to do a very creditable job. I do not have knowledge of how Lebanon hires legal counsel.

14. Should the Mapleview Rest Home remain open? BACKGROUND: See http://www.finplaneducation.net/boone_county_mapleview.htm. ANSWER: At this time it should remain open, but the question is too speculative about the future time frame and time is not defined.

15. Should there be a tax-supported Boone County Animal Shelter? ANSWER: Did not respond.

16. Do you wish to make some additional comments about your candidacy? Do you have a campaign phone number and E-mail address? Do you have a website? ANSWER: I have enjoyed my time on the council, feel I have been fiscally prudent, a consensus builder and am very open in my actions on the council. I look forward to serving another term.

2013 County Council Voting Record

Two votes were taken by the Boone County Council to pass an unneeded Cumulative Capital Development (CCD) property tax rate increase that was ultimately disapproved by the Indiana Department of Local Government Finance because, "The County has neither explained nor justified why an increase to the Fund's tax rate is necessary despite the County's existing cash balances." The first vote was taken on July 9 when the Council passed a motion with a 4-3 roll call vote that would enable the county’s Pay 2014 CCD property tax rate to be increased by 160% from $0.0127 to $0.0330. The second vote was taken on October 8 when the Council passed a motion with 5 voice votes to approve CCD spending in the 2014 budget that would increase the county’s Pay 2014 CCD property tax rate by 67% from $0.0127 to $0.0212. Steve Jacob cast a Taxpayer Friendly No vote against increasing the CCD property tax rate during the July 9 Boone County Council meeting. Steve did not vote on the motion that would have increased the CCD property tax rate at the October 8 Boone County Council meeting because there were already enough voice votes cast to pass the increase. Steve also declined a request to reveal how he would have voted on October 8 if a roll call vote had been properly taken. It can be reasonably concluded that if a roll call vote had been taken Steve would have cast a Taxpayer UNfriendly Yes vote on October 8 for the reduced CCD property tax rate increase because he remarked at the July 9 Boone County Council meeting that he supports an increase in the CCD property tax rate that is less than $0.0330. Steve had an extra involvement with the proposed CCD property tax rate increase because he did testify for the county at the September 4 DLGF public hearing. Steve’s testimony at the September 4 public hearing included his statement that, as summarized by the DLGF Final Determination, “he personally does not believe that a 160% hike is appropriate.” Steve’s September 4 public hearing testimony was not strident in support of the CCD property tax rate increase, and this was probably part of the reason the DLGF Final Determination concluded “the County has not explained or justified why an increase to the Fund’s tax rate is necessary despite the County’s existing cash balances.” When all things are considered, the involvement of Steve Jacob with the attempted CCD property tax rate increase is identified as Taxpayer Friendly.

Watchdog Indiana County Council Candidate Questions - 2012 Primary Election

1. Will you vote to impose a regressive Wheel Tax in Boone County? BACKGROUND: See http://www.finplaneducation.net/wheel_tax_.htm. ANSWER: Steve Jacob recently provided the following response to a constituent: "In regard to the 'wheel tax' noted in your email, I have only one vote on the Boone County Council and I do not have the authority to act to impose said tax. I would also state that the issue has not been on the agenda in recent years. It was mentioned at a recent meeting, but I can assure you that the subject would be given much open and on the record public discussion before considering taking action on the subject. I would be glad to discuss in more detail and really appreciate your interest."

2. Will you urge our Indiana General Assembly public servants to pass legislation that makes better use of our Indiana Gasoline Tax dollars? BACKGROUND: See http://www.finplaneducation.net/gas_tax_reform.htm. ANSWER: Steve Jacob recently provided the following response to a constituent: "On several occasions during my tenure on the Council I have talked to various State legislators about this issue, encouraging more dollars to be made available from the gas tax to be spent on local streets and roads. I trust that is what you mean by making better use of our Indiana gasoline tax dollars. To the extent I have urged our General Assembly to make better use of our gasoline tax dollars, I have not used that term."

3. Would you have voted Yes for the Boone County Council to send the August 31, 2011, letter to the Boone County department heads and elected officials requiring them to cut an additional 5% from their 2012 general fund budget because of revenue shortfalls? BACKGROUND: The Boone County Council voted 4-2 to send the following August 31, 2011, letter (indicated in ITALICS):

Boone County Department Heads and Elected Officials,

First and foremost, let us express our gratitude for your efforts in confronting our county’s serious financial situation. The thoughtfulness and professionalism displayed throughout last week’s budget hearings, despite the stressful and sometimes arduous process, were a credit to your offices and to our community as a whole. The council applauds your efforts and appreciates all the work you and your staffs have done to plan for the upcoming year.

Unfortunately, the county faces such a dramatic decline in revenue that the cuts made last week are still insufficient to balance our budget. County revenue has fallen more than $4.7 Million over the past two years. Through your efforts and those of your staff to find efficiencies, to make do with less and to identify alternative sources for funding outside the county’s general fund, by week’s end over $2.2 Million had been trimmed from the submitted budget requests. But this still leaves the total of requested expenses more than $2.5 Million over the county’s anticipated income.

To help close this gap, the Council voted Friday to require that each department review its budget and cut an additional five percent (5%) from the general fund budget reviewed by the Council. Because the projections for county revenue in the coming years show a continuing decline, you should not anticipate these funding cuts being restored next year but rather consider them as permanent reductions in funding. The Council recognizes, regretfully, that in many departments these cuts can only be achieved by reducing expenditures on personnel. While we have worked to protect our employees as this budget crisis has approached, the grim fiscal reality may mean that the county workforce will have to be trimmed. The Council also recognizes that achieving this further five percent will be extremely difficult, particularly for some smaller departments, and such extreme cases will be reviewed as necessary.

These additional cuts, painful as they will be, will still leave the county far short of a balanced budget. Last year the Council shifted roughly $1.85 Million of the general fund budget to the Rainy Day Fund to help cover the 2011 shortfall, and the Council plans to draw on the Rainy Day Fund again for 2012. However, this course cannot be sustained indefinitely, and without significant, permanent cuts or significant increases in revenue, our reserves will be exhausted in just a few years. For longer-term planning purposes, further reductions of an additional five percent should be anticipated for 2013 and beyond.

We ask that you have your revised budgets – including these additional 5% cuts from the General Fund – submitted to the Auditor’s office by the end of business on Friday, September 9th. The Council expects to discuss the issue further at its regular meeting on September 13, and likely at the joint meeting with the County Commissioners in the first week of October. One or more additional meetings to discuss and review these measures may also be forthcoming, as we continue to work together to address this very difficult and complex predicament.

Thank you for your service,

ANSWER: Steve Jacob voted Yes for the August 31, 2011, Boone County Council letter to the Boone County department heads and elected officials requiring them to cut an additional 5% from their 2012 general fund budget because of revenue shortfalls.

4. Would you have voted Yes for the August 9, 2011, Boone County Council motion stating, "If a full-time position is vacated an offer of employment to fill the position shall not be extended until approval from the County Council."? BACKGROUND: The Boone County Council failed to pass this motion by a 3-3 vote. ANSWER: Steve Jacob voted Yes for the August 9, 2011, Boone County Council motion requiring County Council approval for an offer of employment to fill a vacated full-time position.

2005 County Council Voting Record

Steve Jacob voted YES to pass the Taxpayer UNfriendly "Family Meals Tax" (Food and Beverage Tax): see http://www.finplaneducation.net/family_meals_tax.htm. 

2004 County Council Voting Record

Steve Jacob voted YES to reappoint Jane Myers to the Lebanon Public Library Board of Trustees. Jane Myers, as President of the Lebanon Public Library Board, led an effort by library advocates to construct an overbuilt and extravagant addition to the Lebanon Public Library. She refused to consider the Taxpayer Friendly compromise of capping property tax support of a Library addition at $5 million and raising any other desired funds from private sources. Opposition to the overbuilt and extravagant Library addition was so widespread there would have been no difficulty in finding a Board appointee who would be Taxpayer Friendly. County Council voted 6-1 on September 14, 2004, to reappoint Jane Myers to the Lebanon Public Library Board.

Watchdog Lebanon Home Page Jon "Chip" Cravens Watchdog Indiana Candidate Rating

This page was last updated on 10/11/16.