General obligation bonds

City of Glendale — Regular Meeting (2022-08-30)

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General Obligation (G.O.) Bonds
August 30, 2022

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Overview
• General Obligation (G.O.) Bonds
• Information Pamphlet for Bond Election

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G.O. Bonds
• Paid for using secondary property tax
– Assumes a flat levy
• Must be authorized by voters
• Constitutional limits
– Based on Limited Property Value (LPV)
– Outstanding G.O. debt may not exceed:
• 20% of LPV for combined water, sewer, public safety, streets, 
transportation, open space, and parks
• 6% of LPV for general municipal purposes (library, general government 
facilities, economic development)

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Information Pamphlet for Bond Election
• Arizona Revised Statute 35-454
• Must contain information on the: 
– Amount of the bond authorization
– Maximum interest rate of the bonds
– Estimated debt retirement schedule for the current amount of 
bonds outstanding
– Estimated debt retirement schedule for the proposed bond 
authorization
– Source of repayment
– Estimated issuance costs

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Information Pamphlet for Bond Election
• Must contain information on the: 
– Estimated tax impact of debt service for the bonds on a residential, 
commercial, agricultural or other vacant property
– Estimated total cost of the proposed bond authorization
– Current outstanding general obligation debt and constitutional debt 
limitation
– Projects and expenditures for which the bonds are to be issued
• The purpose statement shall only present factual information in a neutral 
manner
• Advocacy for the expenditures is strictly limited to the arguments submitted 
– Purpose for which the bonds are to be issued

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Information Pamphlet for Bond Election
• Any proposed general obligation bond authorization for which the 
principal and interest will be paid by a levy of property taxes, the 
ballot shall contain the phrase "the issuance of these bonds will 
result in a property tax increase sufficient to pay the annual debt 
service on bonds"
• Arguments for and against the authorization of one or more of the 
bond propositions
– Must include the sworn statement of the person submitting it
– Set deadline to submit arguments for and against the bond proposition
• The information pamphlet must be mailed at least 35 days before the 
election to every household that contains a registered voter

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Questions?