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HomeMy WebLinkAboutFI Waste Mngmt options- Estimated costs comparison . . ~?_~f:C:'i}~~D ,_\UL :. {~...,.,+I~,",;.4 --.. . ,--,:-.,', ,.,.....! C,}-.JI..' COMPARISON OF ESTIMATED COSTS VARIOUS WASTE MANAGEMENT OPfIONS FISHERS ISLAND, NEW YORK July 6, 1990 PREPARED FOR TIlE FISHERS ISLAND CONSERVANCY PROJECT MANAGEMENT ASSOCIATES, INC. 111 CHARTER OAK AVENUE HARTFORD, CONNECTICUT 06106 (203) 722-1709 FAX (203) 722-1710 .~--- . CONTENTS ITEM 1. 2. 3. INTRODUCTION SUMMARY OF ECONOMIC COMPARISONS DEVELOPMENT OF COST ESTIMATES , - . ,-..,,- . PAGE 1 4 8 . . SECTION 1. INTRODUCTION This report presents a review of the economics and tax impacts of Options available for the management of solid waste generated on Fishers Island. The report is not intended to direct the Island or the Town toward any particular management or financing alternative, rather to contribute to a better understanding of the relative economics of the Options. Five Options have been examined herein, and are defined as follows: Option 1. Option 2. Option 3. The District is not dissolved, but continues with its function to operate a new transfer station and associated facilities. The Town is able to provide a tax rebate to the Island to eliminate the "double taxation" for refuse disposal purposes, and the Town provides the capital to build the transfer station and to close the District's landfill. The waste may go to either Southold or Connecticut under this Option. However, collection services are discontinued as a District function, recognizing the availability of the transfer station and recycling facility to residents, who may be less demanding of Island-wide collection services. The District is not dissolved, but continues with its function to operate a new transfer station and associated facilities. Further, the Town is unable to provide a tax rebate to the Island to eliminate the "double taxation", and the Town is also unable to provide the capital to build the transfer station and to close the District's .landfill. The District must raise these funds. The waste may go to either Southold or Connecticut under this Option. However, collection services are discontinued as a District function, recognizing the availability of the transfer station and recycling facility to residents, who may be less demanding of Island- wide collection services. The District is dissolved, and the Town assumes all responsibilities for on-going management of waste, no collection services are provided (other than on an ..' u..- "-'"'' Option 4. Option 5. . . individual basis) and the Town provides the capital to build the station and close the landfill. The District is not dissolved, but continues to provide collection services, and to operate a new incinerator. Further, the Town is unable to provide a tax rebate to the Island to eliminate the "double taxation", and the Town is also unable to provide the capital to build the incinerator and to close the District's landfill. The District must raise these funds. This Option involves updating the information previously developed for the Conservancy with respect to the incinerator. The existing District is reduced in geographic scope or replaced with a new district, and the Town assumes all responsibilities for on-going management of waste, no collection services are provided (other than on an individual basis) and the Town provides the capital to build the station and close the landfill. The District oversees waste management services on the Island, and provides collection services. As shown, Options I through 3 all rely upon the same method of disposal (that is either with the Town of Southold, at its landfill, or in the State of Connecticut.) However, Options I through 3 provide for different levels of Town versus District involvement in the operation and/or funding of the Island's disposal program. Option 4, which estimates potential costs associated with a new incinerator on the Island, is offered for comparison purposes, recognizing the concept of an Island-based incinerator remains under discussion in some circles. Finally, Option 5 (essentially a modification of Option 3) offers suggestions as to how the Town and the Island might legally cooperate to achieve both the District's current desire to dissolve itself, and for the Town to assume waste disposal responsibilities, while at the same time preserving the opportunity for an organized Island waste collection program and local oversight of operations. A more complete discussion of the Options is found in the balance of the report. ~ " ....~.,...... Page 2 . . Current Planninl! Activities The Town of Southold is currently studying its long range solid waste disposal options, for the entire solid waste stream generated in the Town. A contact with a representative of Dvirka and Bartulucci, the Town's consultant, revealed that numerous long range options available to the Town are under study. The firm is now preparing a comprehensive solid waste management plan for the Town, which is expected to be available in late July or early August, for review. Since the results of those efforts are not yet available, for this analysis the assumption has been used that the cost of disposal of waste from the Island, if accomplished at Southold, would be at the cost currently estimated by the Town for a new replacement landfill ($109 per ton.) Offsetting this disposal cost, for the Options that have involved the Town in an ope~ting role, the assumption has been made that the Town will charge a tipping fee on the Island for all waste received of $100 per ton of waste, in partial compensation for the services provided. Page 3 ,.~ ~--.,- . . SECTION 2 SUMMARY OF ECONOMIC COMPARISONS This section summarizes the estimates of the economic impact of the various alternatives, on either the Island, or the Town as a whole. When reviewing the cost estimates, it is important to recognize the following: 1. All of the Options (except for Option 4, which provides for an Island based incinerator) rely upon the same basic technical solution, that is a transfer station and off-island disposal either in Connecticut or with the Town of Southold. As a result, the actual, total annual cost differences for the disposal aspect of these Options is slight, with the key difference being who pays for the cost, either the residents of the Island only, all of the residents of the Town, or a combination of both sources. 2. Option 1 through 3 appear to present a lower total annual cost for management of the waste stream from the Island, however the reader is advised to recognize that these Options do not include payment for Island-wide collection services, a reduction in service and costs from current practice. In abandoning a single collector arrangement, it may be that some residents would choose not to hire a collector to service their horne, however it is the experience of PMA that substantial economies can result from a single community-wide collection contract, if many residents wish to be served. 3. Tax increases, or decreases, as presented in the analysis, should be considered with respect to the total tax burden residents now realize. Generally, residents of the Town pay a total tax rate per $1,000 of assessed valuation of between 370 to 380. Hence, an increase of2, 5, or even 35 to residents, in actuality will impact their tax bi11less than the figures may suggest, if only comparing the projections to that portion of the total taxes attributed to the budget of the Fishers Island Garbage and Refuse District (the "District"), for example. . - ~ ~-_r... Page 4 . . The comparison of cost impact for each of the Options is shown on Table 2- I, on the following page. As expected, regardless of which management or technical solution the Island chooses, the total cost for providing solid waste management services for the Island are certain to increase in the near term. This results from the extremely low historical cost for lease and operation of the District's landfill site, when compared to off-Island options and to incineration. Results of Cost Comparison The following results are observed, and conclusions offered: 1. Based on the economic analysis performed and understanding of the limitations of State law, it is recommended that Options 1 and 4 not be considered further. Option 1 appears to contradict the principles of law that preclude the Town's provision of financial support to the District, while the District continues to operate. Option 4 presents unnecessary costs, given the potential for the other Options. 2. As shown on Table 2- I, and using the assumptions and methodology described in Section 3, the potential for dissolution of the District and assignment of all future responsibilities to the Town (Option 3) would result in an approximate annual cost to the Town of between $360,000 and $400,000, at an increase in the Town's general fund tax rate per $1,000 of assessed valuation of between 4.1 and 4.6. 3. However, under these assumptions, if the District were retained without change, (Option 2) the tax rate to the Island's residents could increase by approximately 40 per $1,000 of assessed valuation. For comparison, if, the District chose to continue collection services, its cost would increase further from the budget shown by 21.8 per $1,000 of assessed valuation. - - Page 5 -or.,."", TABLE 2-1 COMPARISON OF OPTIONS FISHERS ISLAND WASTE MANAGEMENT PROGRAM 1990 Dollars · STATUS \ OF , OPTlGN DISTRICT DISPOSAL METHOD USED DOUBLE COLLECTION PARTY TAXATION SERVICES OPERATING 1 INCLUDED 1 FACILITIES TOTAL ANNUAL COSTS .'-:.,-:.:...:..:......:..':...:....:.:.:.-,.:.-.::...:.c......'.:..-.:_:., . ,~... "."_._...0." .,......_ .:...._............_,.._._..,. ._'_'n....'..._...,..,'.. ..'......._................-.- ......-..-...-.--...'-.-,...... .................... ......................... ;.,-,....-.:...-.:.._,.....:...._,.:.'_.,., .:.'.'.:.-,:.".:.",".'.",'.:.".'.','.:.'".'.',','. .....................-- ...................--.... -....._-..-., ........""."..."., .',.,.........,..,.,.,.,.,.....,--.......-..,.,--..,..,.,. .., .-.-........,-..,-..,.......,..... ............,..-,..,......-..-,...-......,..-.. ISTRIC$502;489 iaTRIC $457,268 2 STAYS SOUTHOLD YES 2 STAYS CONNECTICUT YES NO NO ISTRIC $515,425 $515,425 ISTRIC $470,204 $470,204 TOWN $502,489 TOWN $457,268 .,..,.".,.".....". ,-,',-,:,-,:-'.'-",-.,.-.--:.','_,.'.-.'-'.' ......... .......... ..........,.,..,.."., .,..-,.,',-.-........-.... $814.945 5 REVISED SOUTHOLD YES YES TOWN $657,489 $155,000 22.490 $326,000 -12.334 $403,319 DISTRICT BUDGET ALLOCATION ..-...,-.'_.-.............. ..,....,.,.,..".". ....,.-.,.,..,..,...,. .',-,'.-,'.,,-"-",-.",'. ..,.".,......."".".,.. '''.-'--.-'''''''''' ................-....-...-.. ...................... .",-.,.,.:--.,_.,..,.-.,_.,..,.....,.-.'. $343316 "",.;;"...,:;;..:.,;. $298,094 TAX ALLOCATION [IMPACT ESTIMATED TAX RATE ..""",,,,,.. ..."......".."... ""-.".".-'-'-'-.'" ..-................'.-...-..... .............".... .......-...-'-,'.,-'...'..-',.-".. ."...... ,...."... .....".,."...,..,..... .-..-.-.....-..........,... .....".... ........ .,..,..,...,....,."., ...-..,....-...,...-..,-,.. ....49.815 43.253 EXISTING DISTRICT COSTS. ESTIMATED TAX INCREASE .,..,..".,.,....".".". ............-................ ..........-............ ............ .. ......."....,..",...... ..-"............."........ ............................. ". . ... .... ..... ,. ..."....."-............... ............................ ........... .... ............................... .~~~;(j66 $326,000 ."'.".......,.",,..',.,... '-:"';';"':-'-":-'-:':-,,';.-,:",':.,-':' ::;::::';::':'::::";':':',:,.,::.:;:,:;:"- . ......14:991. . . 8.429 74.788 $326,000 68.226 $326,000 39.964 33.402 TOlIN BUDGET ALLOCATION ............"...-... ....................._,....-... .........-.............. .. ... ........... ........."......-........... .... .............. ,.....,.,.,....,......... .....'-:"...'-.._.,.....-.-.--..,..'-............-_....'-'. ... ........ .... ..........-....'..-_...........-.'....,.,...._,...._-.','.' ........... .... $159;17'4 $159,174 $326,000 -34.824 $403,319 $326,000 -34.824 $358,098 ."",,,.. .. .:-;..,-.:-'....-.:"-:--.;-'...-.-.._'...--'. ..-..............."..., ':':}::~:::::t:{:':}:{:~:::::~:? ........... -. . $326.000. 83.423 'Only $240,000 of the total budget is actually raised by taxes, the balance Is unexpended funds. . 'Compared to the present Town Fund Tax Rate of 99.392 Note: The Reader is reminded that the total tax burden for residents of the Island, or the Town Is actually in the range of $370 to $380 per $1 ,000 of assesed valuation I................ IThese Options are recommended by PMA for discard, and not to be considered further. Option 1 appears impossible Xi to implement (contrary to State Law), and Option 4 is unnecessarily expensive. $0 $0 ESTIMATED TAX INCREASE. .' 0.000 0.000 4.620 4.102 . . 0.000 4.620 . . . 4. Using the Town's projected costs of $109 per ton of waste delivered to the landfill, it would appear that the economics of disposal at the new Preston, Connecticut resources recovery facility, versus delivery to Southold result in lower. but relatively similar economics, given the total budgetary requirements. 5. As expected, the incinerator option, which includes off-Island delivery of recyclables, appears to be the most expensive option, by a considerable margin. Page 7 . ~ .. .,--. . . SECTION 3 DEVEWPMENT OF COST FSTIMATFS This Section presents a development of the estimate of cost for each of the Options. The reader may benefit from examining a report prepared by PMA in 1988 entitled "A review Of Solid Waste management Options For Fishers Island, New York." For both the transfer station options, and for the incinerator in particular, the report provides additional insight on the derivation of the cost for each of these options has been approached. In developing an estimate of the annual cost associated with each of the Options, the following approach has been taken: 1. For each option, elements of the program call for the investment of capital (closure of the landfill, construction of a transfer station, and the purchase of equipment, for example.) Based on Discussions with the District, capital costs have been reduced by $180,000, to reflect the expected amount of unexpended funds at the end of this fiscal year. For each, it has been assumed that these costs will be amortized over its useful life, and using the interest rate and "bond sizing" assumptions identified in this Section. This is accomplished to show the annual impact of capital requirements. In practice, either the District or the Town may wish to pay these costs with a one-time tax appropriation. 2. Relying upon the most recent property valuation data available for the Island and the Town, the estimated budget, and budget impacts, respectively, have been brought down to the tax rate level. This is intended to offer the Town an opportunity to relate the proposed assumption of responsibilities to the Town's current General Fund Budget. Further, this method allows residents an opportunity to understand the impact of the Options on their own personal taxes. 3. The cost associated with closure of the District's landfill, while common to each of the , ~ u. .~_....... Page 8 . . Options, is not well defined at this time, in the opinion of PMA. It is PMA's understanding that the District's consulting engineer, Cummings and Lafayette, has held discussions with firms involved in the business of closing landfill sites, from which a budget estimate was obtained. This estimate, while included in each of the cost estimates which follow, is deemed insufficient for specific planning purposes at this time, since it is not based on a specific engineering design, or approach to closure. In fact, it is understood that the firm which had prepared the estimate never visited the Island to inspect the site. However, since this cost is common to all Options, the expectation for increase, or decrease in this activity's cost should not affect the relative attractiveness of these Options. 4. PMA anticipates that the long term post-closure monitoring of the Island's landfill site may involve significant, measurable costs. However, the lack of a specific engineering closure design prevents the development of an annual monitoring cost estimate for use in this analysis. Again, these costs will be common to each of the Options, and are not included. FSTIMA TED COSTS A description of the Options reviewed was provided in Sections I and 2. The following summarizes specific aspects of the approach to development of the estimates. Since many of the basic features are common to each, the Option I description is more complete, while the other descriptions focus on the changes from Option 1. Several Tables, on the following pages, present the assumptions used in developing each cost estimate. The Options are found on the Tables as follows; OPTION I POINT OF DISPOSAL Southold TABLE 3-1 . ~ k ,,' r... Page 9 . . 1 Connecticut 3-2 2 Southold 3-3 2 Connecticut 3-4 3 Southold 3-5 3 Connecticut 3-6 4 Incinerator 3-7 5 Southold 3-8 Since the tables are somewhat self explanatory, the report discussion which follows is intended to present a derivation of the information shown, or to expand on its implications. Option 1 Tables 3-1, and 3-2 present the development of costs for Option 1, and assume the waste is transported either to the Town of Southold, or Connecticut. In discussions with both the Conservancy's attorney (Mr. Russell Stein) and the attorney for the Fishers Island Garbage and Refuse District (Mr. Jeff Bragman), PMA was advised that one of the fundamental provisions of Option 1, namely the use of Town funds to pay for solid waste activities on the Island, while the District remains in place, is likely not to be permissible according to New York State law. This analysis has been presented for informational purposes only. It may be determined there are avenues available to the Town or the District to implement this Option in spirit, if not as proposed (see Option 5.) One avenue being explored by the Conservancy's attorney is the potential for reduction of the District's geographic area by specific parcel, such that the Town would then be able to fund landfill closure, and transfer station construction activities, while the reduced District remains functional, or the replacement District takes over. '" In approaching an estimate of the capital costs associated with implementing Option 1, the landfill closure cost provided by the District's consultant have been used, although the limitations identified above remain. Further, transfer station capital costs are based on estimates provided to PMA by the District's consultant (Cummings & Lafayette) on May 21, 1990. . ~ ,. ''''.'- Page 10 TABLE 3-.PTION 1-DISTRICT STAYS . ESTIMATED ~TS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN THE TOWN OF SOUTHOLD TOWN PAYS CAPITAL COSTS, NO DOUBLE TAXATION ($ 1990) A. B. Tons of Waste Processed Annually Caohet Costs Landfill Closure Transfer Station (Incl. Compactor) Truck and Boxes Total Capital Cost c. Ammortization Of CaDi tal Costs Teno"Landfill Closure Term-Station 20 years 20 5 992 Incl. Recyclables 5550,000 5424,288 5150.000 51,124.288 (1) (2) years Interest Rate Capital Ratio AlnIal Amortization 7.50% 1.2 5159,174 Tenm-Truck & Boxes years D. FeF"r'V Cas ts Tons of ~8ste Per Off-Island Truck Trip To New London Fr,," New London to Southold E. Annual Cost of Transfer Station ODerations Personnel Personnel Fringes at 25% Fuel & Chemicals Utilities I nsuranc:e Suppli as Cont i ngency - 25X Of Above I toms Total Station o&M Cost F. Annual Costs Amual Cost Of Collection AlnIal Recyclables Tipping Fee (at Groton) Annual Capital Cost Amortization Arnual Station o&M Cost Ferry Transportation Cost Southold Disposal Cost At 5109 Per Ton Town Refuse & Garbage Taxes Paid By Islander. General District Costs (legal, engineering, etc.) Estillllllted Total ArvlUal Cost G. Tax Allocation District Tax Bu~ 16,891,863 Valuation Annual Cost Share Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwide Tax Burden S87,300,797 Valuation Amual Cost Share Tax Rate Increase to General Town Fund 10 1300 Per Round Trip 5150 Per Round Trip S85.000 121,250 57.500 13,000 55,000 12,500 531.063 5155,313 Not Applicable To This Option 51,091 lOX of MSW Produced 5159,174 5155,313 544.627 597.286 SO 545.000 $502,489 5343,316 0.000 49.815 Versus 34.824 current 5159,174 1.823 Versus 99.392 current (1) This is a preliminary budget estimate supplied by the District, and is not based on an engineering closure plan (plan not prepared.) (2) Per Cummings and Lafayette (District's Consultant). received by PMA 5/21/90 . Las. 51BO,OOO anticipated unexpended ~istrict funds (1990 Budget). ~ ~ ,~.,.. ...... TABLE .OPTION 1-DISTRICT STAYS . ESTIMATED C~TS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN CONNECTICUT TOWN PAYS CAPITAL COSTS, NO DOUBLE TAXATION ($ 1990) A. Tans of Waste Processed Annually B. CaDite! Costs Landfill Closure Transfer Station Clncl. Compactor) Truck and Boxes Total Capital Cost c. Ammortization Of CaDi tal Costs Teno-Landflll Closure Term-Station Te~Truck & Boxes 20 years 20 years 5 years Interest Rate Capital Ratio Arnual Amorthation 7.50X 1.2 S159,174 D. Ferry Costs Tons of Waste Per Off-Island Truck Trip To New London FrOIO New London to Southold E. Annual Cost of Transfer Stltton Ocerations Persornel Persomel Frh>ges at 25X FueL & ChemicaLs Util hies Insurance Supplies Contingency - 25X Of Above It.... Total Station o&M Cost F. Anrusl Costs Anroal Cost Of Colleetlon Anroal Reeyelables Tipping Fee (at Groton> Annual CapitaL Cost Amortization Anroal Stat I on CUI Cost ferry Transportation Cost CorvleCticut Disposal Cost At S75 Per Ton Town Refuse & Garbage Taxes Paid By Islanders General District Costs (legal, engineering, etc.) Estimated Total Annual Cost G. Tax Allocation District Tax Burden $6,891,863 Valuation Annual Cost Share Estimated Tax Rate Portion Due to Collection Costs EsUnated Tax Rate All Fl.nCt;ons Townwide Tax Burden $87,300,797 Valuation ArnJal Cost Share Tax Rate Increase to General Town Fl.I"d 992 Inc. Reeyelables S550,OOO (1) 1424,288 (2) S150.000 SI,124,288 10 1300 Per Round Trip SO (Not Appl icable> SB5,OOO 121,250 S7,500 13,000 S5,OOO 12,500 S31.063 S155,313 Not Applicable To This Option S1,091 lOX of MSI/ Produced S159,174 S155,313 S29,751 166,940 SO 145.000 1457,268 S298,094 0.000 43.253 Versus 34.824 current S159,174 1.823 Versus 99.392 current (1) This is a preliminary budget estimate supplied by the Of strict, and Is not blsed on an engineering closure plan (plan not prepared.) (2) Per Cummings and Lafayette (Olstrict's Consultant>, received by PMA 5/21/90 . Less S1ao,OOO anticipated L.nexpended Oistrlct funds (1990 Budget). ~ 1\01-.,,.,,,_ TABLE .OPTION 2-DISTRICT STAYS . ESTIMATED COSTS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN THE TOWN OF SOUTHOLD TOWN PAYS NO CAPITAL COSTS. DOUBLE TAXATION OCCURS ($ 1990) A. B. Tons of Waste Processed Annually cacitet Costs landfill Closure Transfer Station (Incl. Compactor) Truck and Boxes Total Capital Cost c. Ammortizatfon Of CaDiteL Costs TeMl-landfill Closure Term-Statfon Term-Truck & Boxes 20 years 20 5 992 Inc. Recyclables 5550. ODD 1424.288 5150.000 51.124.288 (1) (2) years Interest Rate Capital Ratio Amuol Amortization 7.5OX 1.2 5159.174 years D. FerrY Costs Tons of Waste Per Off-Island Truck Trip To New london From New london to Southold E. Annual Cost of Transfer Statfon Ooeratfons PersorY'IeL Personnel Fringes at 25% Fuel & Chemicals UtU ities Insurance Supplies Cont i ngeney - 25X Of Above It.... Total Station o&M Cost F. Annual Costs Annual Cost Of Collection Amuol Recyclables Tipping Fee (at Groton) Annual Capital Cost Amortization Annual Station o&M Cost Ferry Transportation Cost Southold Disposal Cost At 5109 Per Ton Town Refuse & Garbage Taxes Paid By Islanders GeneraL District Costs (legal, engineering, etc.) Estimated Total Annual Cost G. Tax Allocation District Tax Burden S6,891,863 Valuation Annual Cost Share (Includes Double Taxation) Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwfde Tax Burden $87,300,797 Valuation Annual Cost Share Tax Rate Increase to General Town Fund 10 S300 5150 Per Rcud Trip Per RCM..nd Trip S85,000 521.250 57.500 S3.000 55,000 52.500 531.063 5155.313 Not Applicable To This Option 51.091 lOX of MSW Produced 5159.174 5155.313 144,627 597.286 512,936 145.000 5515.425 5515.425 0.000 74.788 Versus 34.824 current 50 0.000 Versus 99.392 current (1) This is a preliminary budget estimate supplied by the District, and is not based on 8n engineering closure plan (plan not prepared.) (2) Per Cummings and Lafayette (District.s Consultant), received by PMA 5/21/90 'less 5lao,000 anticipated enexpanded ~istrict funds (1990 Budget). - ~ <.""'."- TABLE 3-.TION 2-DISTRICT STAYS ESTIMATED COSTS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN CONNECTICUT TOWN PAYS NO CAPITAL COSTS. DOUBLE TAXATION OCCURS ($ 1990) A. B. Tons of Waste Processed Annually CBeiteL Costs Landfill Closure Transfer Station (Incl. Compactor) Truck and Boxes Total Capital Cost C. Ammortizatfon Of CBeitel Costs Teno-Landflll Closure Teno-Station Tena-Truck & Boxes 20 years 20 5 . 992 Inc. Recyclables 5550,000 1424,288 5150.000 51,124,288 (1) (2) years Interest Rate Capital Ratio Arn.J8l Amortization 7.50% 1.2 5159,174 years D. FerrY Costs Tons of Waste Per Off-Island Truck Trip To New London FrOlll New London to Southold E. Annual Cost of Transfer Station ODerations PersomeL Personnel Fringes at 25% Fuel & Chemicals Util ities Insurance Supplies Contingency - 25% Of Above Items Total Station o&M Cost F. Annual Costs Annual Cost Of Collection Annual Recyclables Tipping Fee (at Groton) Annual Capital Cost Amortization Amual Station o&M Cost Ferry Transportation Cost CCXYleCticut Disposal Cost At $75 Per Ton Town Refuse & Garbage Taxes Paid By Islanders General District Costs (legal, engineering, etc.) Estimated Total Annual Cost G. Tax Allocation District Tax Burden 16,891,863 Valuation Annual Cost Share (Includes Double Taxation) Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwide Tax Burden $87,300,797 Valuation Annual Cost Share Tax Rate Increase to General Town Fund 10 1300 Per Round Trip 50 (Not Applicable) $85,000 121,250 57,500 53,000 - 55,000 12,500 131. 063 5155,313 Not Applicable To This Option 51,091 lOX of MSW Produced 5159,174 5155,313 129,751 $66,940 512,936 145.000 1470,204 1470,204 0.000 68.226 Versus 34.824 current $0 0.000 Versus 99.392 current (1) This is a preliminary budget estimate supplied by the District, and is not based on an engineering closure plan (plan not prepared.) (2) Per Cummings and Lafayette (District's Consultant), received by PMA 5/21/90 Less $180,000 anticipated unexpended ~istrict funds (1990 BudBet). - """- TABLE 3-fAPTION 3-DISTRICT DISSOLVES . ESTIMATED ~TS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN THE TOWN OF SOUTHOLD TOWN PAYS ALL COSTS IN GENERAL FUND ($ 1990) A. Tons of "aste Processed Amuall y B. C8cital Costs L.ndfill Closure Transfer Station (IncL. Compactor) Truck end Boxes Tot.l Cepit.l Cost C. Ammortization Of CaDi tal Costs Tenn-L.ndfill Closure Term.Station Term.Yruck & Boxes 992 Inc. Recycl.bles $550,000 (1) $424,288 (2) $150.000 $1,124,288 20 years Interest Rate 20 ye.rs C.pit.l R.tio 5 'years AmuaL Amortization D. Ferry Costs Tons of W.ste Per Off-Isl.nd Truck Trip To New London From New London to southold E. Annual Cost of Transfer Station Ooerations Persamet Personnel Fringes at Fuel & Chemicals Utilities 25" Insurance Supplies Cont i ngency - 25" Of Above I toms Total Station o&M Cost F. Annual Costs Amuel Cost Of Collection Amuel Recycl.bles Tipping Fee (.t Groton) Annual Capital Cost Amortization AnnuaL Station o&M Cost Fer~ Transportation Cost Southold Oispos.l Cost At $109 Per Ton Town Refuse & Garbage Taxes Paid By Islanders General Costs (legal, engineering, etc.) Estimated Total Annual Cost Tipping Fee Revenues .t $100 per ton Net Annual Cost G. Tax Allocation Oistrict Tax Burden SO Valuation Annual Cost Share Estimated Tax Rate Portion Due to Collection Costs Estimated T.x R.te All Functions Townwide Tax Burden S87,3oo,797 Valuation Annual Cost Share Tax Rate Increase to General Town Fund 7.50" 1.2 $159,174 10 $300 Per Round Trip $150 Per Round Trip $85,000 $21,250 S7,500 $3,000 $5,000 $2,500 $31. 063 $155,313 Not Applic.ble To This option $1,091 10" of MSI/ Produced $159,174 $155,313 $44,627 $97,286 Not AppL; c.ble $45.000 $502,489 $99,170 Town Receipts $403,319 so Collection Paid By Residents 0.000 0.000 Versus 34.824 current $403,319 4.620 Versus 99.392 current (1) This Is a preliminary budget estimate supplied by the District, and is not , based on an engineering closure plan (plan not prepared..) (2) Per Cummings and Lafayet~!~(DIstrictls Consultant), received by PMA 5/21/90 Less $180,000 .ntlcipated un;x~ Olstrict funds (1990 Budget). TABLE 3-6-eION 3-DISTRICT DISSOLVES . ESTIMATED COSTS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN CONNECTICUT TOWN PAYS ALL COSTS IN GENERAL FUND ($ 1990) A. Tons of ~aste Processed Annually B. CaDi tal Costs Landfill Closure Tronefer Station (Incl. Compactor) Truck and Boxes Total Capital Cost c. Ammortfzation Of CaDital Costs Tenn-Landfill Closure Term-Station Te~Truck & Boxes 992 Inc. Recyclsbles 5550,000 (1) 1424,288 (2) 5150.000 51,124,288 20 years 20 years 5 years Interest Rate Capital Retia ArnJ8l Amortization 7.5OX 1.2 5159,174 o. FerrY Costs Tons of Waste Per Off-Island Truck Trip To New London From New London to Southold E. Annual Cost of Transfer Station ODerations PerSOfYlel 10 5300 Per Round Trip SO (Not Appl icable> Personnel Fringes at Fuel & Chemicals Utfl fties Insurance Suppl i es Contingency - 25X Of Above Items Total Station o&M Cost F. Annual Costs Annual Cost Of Collection Annual Recyclables Tipping Fee (at Groton> Annual Capital Cost Amortization Annual Station o&M Cost Ferry Transportation Cost Cornecticut Disposal Cost At $75 Per Ton Town Refuse & Garbage Taxes 'aid By Islanders General Costs (legal, engineering, etc.) Estimated Total Annual Cost Tipping Fee Reve....s at 5100 per ton Net Annual Cost G. Tax Allocation District Tax Burden SO Valuation 25X S85,OOO 521,250 57,500 53,000 55,000 52,500 531.063 5155,313 Not Applicable To This Option 51,091 10X of MSW Produced 5159,174 5155,313 529,751 $66,940 not applicable 145.000 1457,268 599,170 Town Receipts 1358,098 Annual Cost Share Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwfde Tax Burden S87,300,797 Valuation Annual Cost Share Tax Rate Increase to General Town Fund SO Collection Paid By Residents 0.000 0.000 Versus 34.824 current 1358,098 4.102 Versus 99.392 current (1) This is . preliminary budget estimate supplied by the District, and is not 'besed on an engineering closure plan (plan not prepared.) (2) Per CUIIlIings and LafayettI'1Bi~[ict.s Consultant>, received by PMA 5/21190 Less 5180,000 anticipated unexpended Olstrfct funds (1990 Budget>. TABLE 3-.TION 4-DISTRICT STAYS . ESTIMATED COSTS-INCINERATOR AND ASH LANDFILL PROGRAM (WITH RECYCLING) DISTRICT PAYS ALL COSTS-WITH DOUBLE TAXATION ($ 1990) A. B. Tons of Waste Processed Annually CaDi tal Costs Landfill Closure & Lined Ashfill Incinerators and PoLlution Control Equipt. Building & Site WOrk Tractor, Roll-off Truck and Boxes Total Capital Cost c. Ammortization Of Cacitsl Costs Tenm~Costs for Landfills Term-Incinerator & Bldg. Term-Equipment D. Ferry Costs (Recyclable! & leachate) Tons of Recyclables Per Off-Island Truck Trip To New London Amount of Leachate Transported Off Island E. Annual Cost of Incinerator Ocerations Personnel 992 Incl. Recyclables 8770.000 81.709.297 8205.000 8150.000 82.834.297 (1) (3) (2) (3) 20 years 20 5 years Interest Rate CapitalR8tio Amual Amortization 7.5OX 1.2 S360 .460 years 6 8300 Per Round Trip UNKNOWN & COST UNKNOWN Personnel Fringes at Fuel & Chemicals Utilities & lime Insurance Supplies Lined Ashflll Monitoring Incinerator Repairs & Replacements Cont I ngency - 25X Of Above I terns Total Incinerator o&M Cost F. Amual Costs Amual Cost Of Collection Amual Recyclables Tipping Fee (at Groton) Annual Capital Cost Amortization Annual Facilities o&M Cost Ferry Transportation Cost Town Refuse & Garbage Taxes Paid By Islanders General District Costs (legal, engineering, etc.) Estimated Total Annual Cost 25X 885.000 821.250 $12.500 87.150 87.500 811,000 S33.000 815.000 848.100 8240.500 8150,000 81,091 8360.460 8240.500 84.959 812,936 845.000 8814.945 Estimated lOX of MSI/ Produced G. Tax. Allocation District Tax Burden $6,891,863 Valuation Amual Cost Share (Includes Double Taxation) Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwide Tax Burden S87,300,797 Valuation Annual Cost Share Tax Rate Increase to General Town Fund 8814,945 21.765 118.247 Versus 34.824 current so 0.000 Versus 99.392 current (1) 8550,00 Is. budget estimete for lendfill closure supplied by the Oistrict. & is not I based on an engineering plan (no plan prepared.) Balance for lined landfill, see note 3. (2) Based on infol'11llltion prcivt&.4- by.NEIITECH (3) Based on information provided by Ct.tmIings & Lafayette in 1988, escalated 10%. Less 8180.000 anticipated unexpended District funds (1990 Budget). TABLE 3-S.ION 5-NEW OR REVISED DISTRICT. ESTIMATED COSTS-DISPOSAL OF FISHERS ISLAND MIXED MUNICIPAL WASTE IN THE TOWN OF SOUTHOLD TOWN OPERATES TRANSFER FACILITIES, DISTRICT COLLECTS ($ 1990) A. B. Tons of ~aste Processed Annually Cacitel Costs Landfill Closure Transfer Station (Incl. Compactor) Truck and Boxes Total Capital Cost c. Ammortization Of Cacitel Costs Term-Landfill Closure Tena-Station Term-Truck & Boxes 20 years 20 5 992 Incl. Recyclables $550,000 $424,288 $150.000 $1,124,288 (1) (2) years Interest Rate Capital Ratio Annual Amortization 7.5OX 1.2 $159,174 years D. Ferry Costs Tons of Yaste Per Off-Island Truck Trip To New London Fred New London to Southold E. Annual Cost of Transfer Station ODerations Persomel Personnel Fringes at Fuel & Chemicals Util hies Insurance S'4'Plles Cont I ngency - 25X Of Above Items TotaL Station o&M Cost F. Amual Costs AnnuaL Cost Of Collection ArnJal Recyclables Tipping Fee (at Groton) Annual Capital Cost Amortization Annual Station o&M Cost Ferry Transportation Cost Soothold Disposal Cost At $109 Per Ton Town Refuse & Garbage Taxes Paid By Islanders General District Costs (legal, engineering, etc.) General Town Costs (legal, engineering, etc.) Estimated Total Annual Cost Tipping Fee Revenues at $100 per ton Net ArnJal Cost G. Tax Allocation District Tax Burden 16,891,863 Valuation Annual Cost Share Estimated Tax Rate Portion Due to Collection Costs Estimated Tax Rate All Functions Townwide Tax Burden S87,300,797 Valuation Annual Cost Share Tax Rate Increase to General Town Flnt 25X 10 S300 Per Roond Trip $150 Per Roond Trip S85,OOO $21,250 $7,500 S3,OOO $5,000 $2,500 $31.063 $155,313 $150,000 Estimated $1,091 lOX of MSY ProciJCed $159,174 $155,313 $44,627 $97,286 Not Applicable $5,000 $45.000 S657,489 $99,170 Town Receipts $558,319 $155,000 21.765 22.490 Versus 34.824 current $403,319 4.620 Versus 99.392 current (1) This is a preliminary budget estimate supplied by the District, and is not based on an engineering..cr;ar"'l'lan (plan not prepared.) (2) Per Cummings and Lafayette (District's Consultant), received by PMA 5/21/90 Less $IBO,OOO anticipated unexpended District funds (1990 Budget). . . In amortizing capital cost components, an amortization term of twenty years was selected, except for equipment such as the roll-off truck and container boxes, which are amortized over five years. Further, the interest rate assumption is that debt will be issued at an average interest rate of 7.5% to fund capital costs. Finally, a capital ratio of 1.2 has been utilized, which assumes that the actual amount of debt to be issued (due to interest costs during construction, and engineering, legal and financial support costs) will exceed by approximately 20%, the direct capital cost of the item. As previously, $180,000 has been removed from the capital costs to reflect the projected unexpended funds the District will have at the end of this year. Since Option 1 provides for transportation of waste either to the Town of Southold's landfill, or to the Resources Recovery Facility under construction in Preston, Connecticut, the assumptions regarding the amount of waste transported in each off-Island truck trip, and the ferry cost associated with each trip, are as provided in tables 3-1 and 3-2. Discussions with Mr. Hancock, of the District, resulted in an updated approach to staffing the transfer station. Under this program a working foreman/supervisor has been included at an approximate annual salary of $35,000. Also included are a full time accounting/bookkeeper (at $20,000 annual salary), and a full time operator/driver (at $30,000 per year.) The approximate personnel fringe cost rate has been assumed to be 25% of each individual's annual salary. These amounts have been used as staffing levels for all Options, regardless of whether the Town or the District is operating. Other routine costs of doing business have been provided for, such as insurance, utilities, fuel, and supplies. Additionally, a station operations contingency account of 25% of the operations budget has been provided. As previously discussed, the disposal cost at the Town's landfill has been assumed to be $109 per ton (a future estimate.) < - - Page 19 ,--. . . For those options which provide for the continuance of District responsibilities for transfer station operations (2 in particular), it may be shown that the Town could waive a disposal fee charge at its landfill site, and thereby provide an indirect budgetary support to the District of approximately $100,000 per year, as an alternative form of support to the Island. Tax Allocation For the various Options, there is a cost sharing between the District and the Town's General Fund, and annual cost estimates have been allocated to either the District, or the Town, in accordance with the Option's definition. For the District, the budget has been shown both as that portion allocable on a total basis (including collection services for Options 4 & 5 only), and the amounts shown are estimates of the actual budget the District is projected to face under the Option. For the Town, the cost allocation, both total and on a tax rate basis, represent the estimated increase in the Town' s general fund expenses to address the stated responsibilities. Option 2 Option 2 varies from Option 1 in only two respects: a. The Town General Fund Bears no share of these costs, and therefore the District's budget shoulders the entire burden. b. The residents of the Island are "doubly taxed. " One important issue in the minds of the Island's residents has been the "double taxation" that has occurred historically with respect to refuse and garbage disposal. The cause of this has been the existence of the FIGRD, as a distinct taxing entity, whose responsibility has been the management of waste on the Island. At the same time, the residents of the Island have paid a - - - #--- Page 20 . . general fund tax to the Town, a portion of which was used to pay for Town refuse and garbage disposal activities. Hence, the "double taxation" for refuse issues; the Island's residents pay for both their own waste management services, plus a portion of that associated with the balance of the Town. The current Town budget shows that of the General Fund activities, $513,200 is allocated for garbage and refuse purposes. However, the Town has recently increased its disposal fee (to 2C per pound) for users of the landfill, and the budget shows an anticipated revenue from this activity of $350,000. Hence, the net total cost to the Town general fund for this category is only $163,000. Allocating this amount to the residents of the Island (based on assessed valuation) results in a double taxation amount of $12,936. While this is not a large sum at this time, it was previously estimated at $45,942 (amended 1988 budget), and $22,715 (1989 adopted budget) by PMA in its October 4, 1989 report to the Conservancy. Clearly, the imposition of increasing tipping fees at the Town's landfill have reduced the net cost of this item to the Town's General Fund. For Option 1 no double taxation is assumed, since the Town would be rebating these taxes, if paid. For Options 3 and 5, no double taxation occurs since the Town is providing a service to the Island (at net cost to the Town's general fund.) An amount to cover double taxation has been included for Options 2 and 4. Option 3 Option 3 assigns all of the costs to the Town, since the District is abandoned. Option 4 The estimates presented in this Options are based on a 10% escalation of incinerator (and air pollution control systems) costs provided in 1988. This approach was used at the advice of the equipment supplier (NEwrECH.) For consistency, other capital cost elements, such as the lined landfill cost and the building and site work, have also been escalation by 10%, from the amount provided by the District in 1988. It has been assumed that the staffing requirements for the incinerator would be no more ." ~ - Page 21 " -r_ . . than for the transfer station. The District currently provides collection services to residents of the Island, through an agreement with a private collector. The collector is paid $176,000 for collection and maintenance of the "burnable" landftlI. Since a breakdown of this fee has not been provided (although requested of the operator), it is assumed that of this total, $150,000 is for collection, with the balance for the landfill. This amount has been included in Options 4 and 5. As reported in PMA's1988 report, the following concerns remain with respect to this Option: 1. The size of the lined landfill was not projected to last the term of its amortization (20 years.) 2. No cost estimates had been provided in 1988 by the District for the operation of the lined landftll, or its environmental monitoring requirements. 3. PMA was never provided information on the design of the landfill, and cannot comment on whether the facility would meet DEC's current requirements. 4. No means or allowance was provided for the disposal of the leachate that would be produced by the lined landf1ll. It may be that the material would require disposal off- Island. 5. . It is PMA's opinion that the planning, engineering and permitting expenses associated with implementation of the incinerator would be significant, and no allowance has been made for these costs. 6. Although the equipment supplier, NEWfECH, has assured PMA that the air pollution system quoted in 1988 would meet current permitting standards, a more detailed review .. - - ~--... Page 22 . . of this matter is advised if this option is chosen for implementation. Option 5 Option 5 presents a view of the projected costs if the Town were to allow the District to be reduced in geographic scope, thus clearing the way for the Town to legally invest in, and operate, the transfer station and to close the landfill. Under this option, it is assumed the reduced District would provide collection services, as is the current practice. The reduced (or new it' necessary) District could also assist the Town through providing a local oversight of transfer station and recycling operations. Based on preliminary discussions with the District's attorney, it appears that this approach complies with State Law. Page 23 , - - #-.....-