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File #: 2025-0774    Version: 1 Name:
Type: Resolution Status: Action
File created: 5/13/2025 In control: Special Called Meeting
On agenda: 5/20/2025 Final action:
Title: Commission District(s): All Commission Districts A resolution authorizing the Issuance and Sale of Tax Anticipation Notes (TAN 2025A) for 2025, due December 16, 2025 in the aggregate principal amount of $114,480,000, to xxx Bank, for the purpose of obtaining a temporary loan to pay current expenses during the 2025 calendar year.
Attachments: 1. Note Resolution - DeKalb County TAN 2025A

                                    

Public Hearing:  YES      NO                                                   Department: Finance                                     

 

SUBJECT:

Title

Commission District(s): All Commission Districts

A resolution authorizing the Issuance and Sale of Tax Anticipation Notes (TAN 2025A) for 2025, due December 16, 2025 in the aggregate principal amount of $114,480,000, to xxx Bank, for the purpose of obtaining a temporary loan to pay current expenses during the 2025 calendar year.

Body

 

Information Contact: Dianne McNabb, CFO, and Bob Atkins, Deputy Director of Finance/Treasurer

Phone Number: 404-371-2174 and 678-910-5638

 

PURPOSE:

To adopt a resolution authorizing the issuance and sale of Tax Anticipation Notes (TAN 2025A) for 2025, due December 16, 2025 in the aggregate principal amount of $114,480,000, to xxx Bank, for the purpose of obtaining a temporary loan to pay current expenses during the 2025 calendar year.

 

NEED/IMPACT:

The County funds a significant amount of annual budget from property taxes collected primarily in September, October, and November, while the expenditures of those revenues are generally incurred ratably throughout the year.  As a result, the issuance of a temporary loan or Tax Anticipation Note is necessary to bridge the cash flow until property taxes are received.

 

FISCAL IMPACT:

All-in Total Interest Cost (NIC) estimated of x.xx%, which includes an estimated Cost of Issuance of $xx,xxx.

 

RECOMMENDATION:

Recommended Action

Adopt the attached TAN 2025A resolution and authorize the Chief Executive Officer and the Chief Financial Officer to execute all necessary documents in connection with this matter.