ISSUE

Provide (1) previous OLR reports on the history of county government in Connecticut, (2) information on the revenue sources that financed Connecticut's counties, and (3) a comparison of county governments in other states.

SUMMARY

Since 1960, counties in Connecticut have existed only as geographical regions, without their own independent government. The duties and functions of the state's eight counties were eliminated by legislation passed in 1959 and 1961. Prior to their elimination, county governments had limited functions. They primarily operated jails but also maintained courthouse buildings; inspected weights and measures; resolved disputes over the maintenance of roads, highways, and sidewalks; administered certain kinds of trust funds; and contributed financial aid for agricultural extension services, hospitals, and forest fire fighting.

At the time of their abolition, Connecticut's county governments relied principally on a county tax, levied annually on towns and cities located within each county, to finance their operations. Their other revenue sources included a share in the state's unincorporated business tax, liquor manufacturers' and wholesalers' license fees collected by the State Liquor Control Commission, and state and municipal grants for prison operations.

In most states, counties are the primary governing entity below the state government. According to the U.S. Census Bureau's 2012 Census of Governments, there are 3,031 county governments throughout the country. Their primary responsibilities often include recordkeeping, election administration, road construction and maintenance, parks management, and law and code enforcement. Most commonly, counties are governed by an elected board of supervisors or county commission that performs both legislative and executive functions. Many have other elected or appointed county positions (i.e., “row offices”), including assessors, auditors, attorneys, clerks, and tax collectors.

HISTORY OF CONNECTICUT'S COUNTY GOVERNMENTS

Attachments 1 and 2 are previous OLR reports that provide an overview of Connecticut's county governments and the reasons for their abolition. In addition, a 1966 book written by Rosaline Levenson and published by UConn's Institute of Public Service provides a comprehensive history of county government in Connecticut and the factors leading to its end (County Government in Connecticut: Its History and Demise).

COUNTY FINANCES

According to Levenson, Connecticut's county governments depended on seven principal revenue sources (described in further detail below) to finance their operations:

1. the county tax, an annual levy upon the towns and cities located within each county;

2. a share of the state's unincorporated business tax;

3. liquor manufacturers' and wholesalers' license fees collected by the State Liquor Control Commission;

4. state grants for boarding of sentenced jail prisoners;

5. municipal payments for jail inmates in adjourned or continued cases;

6. trust funds; and

7. miscellaneous sources such as interest, income from rent or sale of property, and civil defense payments.

County Tax

Unlike counties in other states that generally impose a tax on county residents, Connecticut's counties imposed a tax on municipalities. Each county annually set its own tax rate at its annual budget meeting. The amount of the tax was based on a percentage of municipal property tax collections and generally amounted to about 1% of a municipality's total expenditures. In 1959, the year that the legislature voted to abolish county government, the total amount of county tax levied on municipalities was approximately $2.6 million. The total tax revenue received by individual counties ranged from a high of $749,726 in Fairfield County to a low of $58,000 in Tolland County.

Unincorporated Business Tax

Counties received approximately half of the state's unincorporated business tax revenue, which the state allocated based on population. In 1959, the counties' annual share of the tax totaled about $367,000. The unincorporated business tax was an income tax on certain unincorporated business entities; it was repealed in 1981.

Liquor License Fees

The State Liquor Control Commission distributed a share of liquor license fee revenue to each county based on the number of licenses issued in the county. In 1959, counties received a total of $88,433 in liquor license fee revenue, ranging from $26,000 in Hartford County to $0 in Tolland County.

State and Municipal Grants for Jails

The state paid counties a portion of the cost to board sentenced prisoners in county jails. In 1959, the state paid $3 a week for each prisoner, resulting in a total of $194,684 for the jails.

Municipalities also made payments to the counties for inmates confined to county jails in adjourned or continued cases.

Other Revenue Sources

Counties relied on various other revenue sources, including rental income on county buildings and property, interest on bank accounts, refunds and rebates from utilities, and matching civil defense funds. Most of the counties also established trust funds to cover the cost of maintaining certain facilities, like cemeteries and libraries.

COUNTY GOVERNMENT IN OTHER STATES

In most states, counties are the primary governing entity below the state government. Their responsibilities often include recordkeeping (e.g., births, deaths, land transfers); election administration; road construction and maintenance; parks management; and law and code enforcement (e.g., building, zoning). Some counties also provide social benefits, oversee child welfare, and perform judicial functions, among other things.

According to the U.S. Census Bureau's 2012 Census of Governments, there are 3,031 county governments in the United States. This figure includes traditional counties and entities that the Bureau treats as county equivalents, including independent cities (42), parish governments (Louisiana), and borough governments (Alaska). It excludes (1) counties that have consolidated their governments with a city (the Bureau counts these as municipal governments) and (2) counties that exist only for geographical purposes and do not have a functioning county-level government. For example, Connecticut (eight counties) and Rhode Island (five counties) do not have county-level governments, and Massachusetts has 14 counties, but only five have functioning county-level governments.

The number of county governments in each state varies significantly, ranging from 3 in Delaware and Hawaii to 254 in Texas, as shown in Table 1.

Table 1: Number of Functioning County Governments in Each State

Source: U.S. Census Bureau, 2012 Census of Governments: Organization Component Estimates.

Governance Structure

The three basic forms of county government are the commission, commission-executive, and commission-administrator. The commission form consists of an elected board of supervisors or county commission that performs both legislative and executive branch functions. The commission-executive form consists of an elected chief executive (similar to a mayor or governor) in conjunction with an elected legislative board. The commission-administrator form has an elected legislative board in conjunction with a professional administrator or manager. According to the National Association of Counties, the commission form of governance, generally consisting of an elected three- to five-member board, is the traditional approach and remains the most common form. However, according to the book Governing: States and Localities (CQ Press, 2015), an increasing number of counties are now headed by an elected chief executive or appointed administrator.

According to the National Association of Counties, other elected or appointed county positions (“row offices”) designated by state constitutions and statutes include assessors (26 states), auditors (16), coroners (21), county attorneys (16), county clerks (26), court clerks (17), prosecuting attorneys (23), recorders (13), registers of deeds (12), school superintendents (12), surveyors (11), tax collectors (8), and treasurers (35). Row offices generally have significant autonomy from one another and the county legislative and executive branches.

For further information, a 2009 report by the National Association of Counties, County Government Structure: A State by State Report, summarizes state county governance structures (see pages 9 and 25) and row offices (see page 22).

Home Rule

Counties derive their powers from state constitutions and laws. States provide varying levels of autonomy to county governments. According to the National Association of Counties, 23 states authorize counties to adopt a home rule charter, 13 permit (or mandate) some type of home rule power, and 12 do not provide formal grants of home rule power. Counties with home rule power may have the right to self-determination with regard to structural (e.g., how the governing board is elected, whether there is a chief executive); functional (e.g., which services are provided); and fiscal powers (e.g., taxing authority, bond issuances). Counties without home rule power generally do not have the right to self-determination in these areas.

ADDITIONAL INFORMATION

National Association of Counties: County Government Structure: A State by State Report (2009)

National Association of Counties: Interactive County Data and Summary of County Responsibilities

US Census Bureau: Individual State Descriptions: 2012 Census of Governments (2013)

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