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6.4. SR 11-13-2012Elk River` REQUEST FOR ACTION TO ITEM NUMBER Mayor and City Council 6.4 AGENDA SECTION MEETING DATE PREPARED BY Work Session November 13, 2012 Tim Simon, Finance Director ITEM DESCRIPTION REVIEWED By 2013 Budget Cal Portner, City Administrator REVIEWED BY ACTION REQUESTED Update and review of 2013 budgets. BACKGROUND /DISCUSSION The last time we reviewed the General Fund Budget, we had a budgeted expenditure of $13,018,700, a 2.69% increase over 2012. With the adjusted amounts we reviewed at the last meeting, expenditures are at $12,874,250, or 1.55% more than 2012. The 1.55% is primarily inflationary adjustments. The current consumer price index (CPI) for the Midwest is just under 3% as of September 2012. The proposed adjustments that we reviewed included a 0.5% employee turnover item which amounts to $41,600. This amount is included in the Council Contingency as a negative Personal Services amount since it affects numerous department budgets. The Council Contingency will include $50,000 for operations and the negative employee turnover amount. Attached is the Council Contingency Budget worksheet with the details. The property tax levy is still proposed at $10,275,815, the same amount as in 2012. The proposed 2013 property tax levy remains lower than the amount levied in 2007. The 2013 proposed budget and levy impact on taxpayers with a home at the median value of $152,200 is a city tax decrease of 9.21%. The median value home experienced a value decrease of 10.94% from 2012. The complete updated General Fund detail budget is included in Drogbox under Council Information. We are still tracking two items, employee health insurance opt out waiver numbers and pricing for the state fuel contract. We budgeted for an average diesel and unleaded price of $3.25 per gallon, including taxes. We use approximately 83,400 gallons per year. If the state fuel contract is locked in at $3.00 per gallon we would decrease the budget by approximately $21,000. The option to waive out of the city's group health insurance plan was recently approved with a monthly incentive of $300, providing the employee can show proof of existing coverage. The incentive could P 0 f E R E R R i N: \Public Bodies \City Council \Finance \Tim\ 2012 \budgetstaffreport01113.docx INAWR result in an estimated General Fund savings ranging from $30,000 to $60,000. Open enrollment will occur in late November. We will make this adjustment by our December 3 public presentation. Fund Balance (General Fund, At the end of 2011, we have a total accumulated fund balance available of $493,358 based on the audited financial statements and the adopted 2012 budget. Our fund balance policy requires a minimum fund balance of 40% of the next year's budget to cash flow our expenses. The updated budget requites $137,250 to balance. We have historically maintaivaed a fund balance of 41.5% in case of unexpected expenditures, tax court cases, unplanned revenue shortfalls or emergencies, and to maintain our minimum balance. Personnel Service Attached is the spreadsheet with the position requests that are included and excluded from the proposed 2013 budget. As you recall, with the reorganization, Building Maintenance is now under the Finance Department. Over the past few months, we have reviewed the staffing levels and assignments. The original Building Maintenance Budget included a request for additional hours, upgrading a part -time custodian position to full-time. The increase was not recommended in the proposed budget presented to the Council at the July 9, 2012, meeting pending a review of staffing levels, assignments, and needs for the new maintenance facility. After further review, with the new maintenance facility adding about 14,000 sq. ft. to maintain, and the shuffling of responsibilities among staff to improve efficiency and service, we request five more hours per week for custodial services. This would increase the 2013 budget by $5,400. We would continue to monitor and recommend any further changes in the 2014 budget. Other Budgets No changes to the other budgets from your previous review. They are summarized below: Special Revenue Funds: library $ 96,500 Ice Arena $ 990,000 Pinewood $ 233,300 Landfill $ 131,950 Storm Sewer $ 254,700 Safety $ 35,000 Enterprise Funds: Revenues Expenditures Net Effect Sewer $2,196,400 33,368,700 $ (1,172,300)* Garbage $1,363,400 $1,381,850 $ (18,450) Liquor $6,527,000 $6,261,500 $ 265,500 ** *Includes depreciation ($993,600) capital projects ($611,500) debt service ($199,900), and a two percent rate adjustment. "Includes depreciation ($123,150) and capital projects ($15,000). N. \Public Bodies\City Council\lainance\ TimI 2012\budgetstaffreportOI105.docx ATTACHMENTS • General Fund revenues/expenditures by category • General Fund appropriations worksheet • General Fund Capital Outlay Worksheet • Personnel request workshect • Council Contingency budget worksheet • Property Tax Data and valuation data • Tax Rate Calculation worksheet • Property Tax Estimates • Budget Analysis Snap shot • Sample levy resolution Action Motion by Second by Vote Follow Up N:\PuUic Bodies\City Council\rinance\ Tim\ 2012 \budgetstafFrepordo1105.docx CITY OF ELK RIVER 2013 BUDGET GENERAL FUND REVENUES and EXPENDITURES TOTAL REVENUE EXPENDITURES PERSONAL SERVICES SUPPLIES OTHER CHARGES AND SERVICES CAPITAL OUTLAY OPERATING TRANSFER OUT $ 12,315,940 2011 2012 2013 $ 8,687,272 Description Actual BUDGET Requested % Change REVENUES 2.77% 2,030,347 2,397,550 2,236,950 GENERAL TAXES $ 9,660,847 $ 9,212,200 $ 9,387,150 1.90% LICENSES AND PERMITS 432,874 412,650 558,400 35.32% INTERGOVERNMENTAL REVENUE 535,085 542,450 545,600 0.58% CHARGES FOR SERVICES 579,875 650,350 687,000 5.64% FINES AND FORFEITS 126,832 132,500 127,260 -4.00% OTHER REVENUE 195,927 260,156 197,500 -1.32% OPERATING TRANSFER IN 784,500 1,161,600 1,234,156 6.25% FUND BALANCE RESERVES _ 366,150 137,250 - 62.52% TOTAL REVENUE EXPENDITURES PERSONAL SERVICES SUPPLIES OTHER CHARGES AND SERVICES CAPITAL OUTLAY OPERATING TRANSFER OUT $ 12,315,940 $ 12,678,050 $ 12,874,250 1.55% $ 8,687,272 $ 9,636,750 $ 9,368,500 3.67% 1,042,653 1,081,150 1,111,100 2.77% 2,030,347 2,397,550 2,236,950 -6.70% 119,562 122,100 112,900 -7.53% 147,166 40,500 44,800 :10.62% TOTAL EXPENDITURES $ 12,027,000 $ 12,678,050 $ 12,874,250 1.55% CITY or ELK RIVER 2013 BUDGET GENERAL FUND REVENUES License & Permits Liquor 2011 2012 2013 % DESCRIPTION ACTUAL BUDGET REQUESTED Change Taxes 2,812 3,000 3,000 0.00% Ad Valorem 9,577,099 9,142,200 9,303,160 1.76% Gravel 83,748 70,000 54,000 20.00% Total Taxes 9,660,847 9,212,200 9,387,150 1.90% License & Permits Liquor 55,105 53,000 61,500 16.04% Amusement 1,470 1,000 1,000 0.00% Cigarette 2,812 3,000 3,000 0.00% Apartment 24,990 17,000 25,000 47.06% Mining 21,095 20,000 21,000 5.00% Garbage Hauler 1,875 2,100 1,900 -9.52% Other Business 16,405 17,000 17,000 0.00% NPDES Permit 2,005 2,500 2,500 0.00% Building Permit 157,093 153,000 220,000 43.79% Plumbing /Heating Permit 131.,702 129,150 190,000 47.12% Permit Surcharge 1,650 400 500 25.00% Electric Permit 475 - - HDIV /01 Animal License 5,900 3,504 4,500 28.57% Parking Permit 1,647 3,000 2,000 - 33.33% Other Non Business 8,650 8,000 8,500 6.25% Total Licenses & Permits 432,874 412,650 558,400 35.32% Intergovernmental Revenue Federal Grant 3,061 3,000 2,300 - 23.33% PERA Aid 13,984 14,000 14,000 0.00% Police Aid 206,770 205,000 210,000 2.44% Police Training Reimb. 11,362 12,000 11,100 -7.50% State Aid Street Maint. 275,485 275,450 287,600 4.41% State Crime Prevention Grant 19,298 30,000 20,000 - 33.33% Other State Grants(vest) - 3,000 600 - 80.00% Other Local Grants 5,125 - - #DIV /01 Total lntgvtl. Revenue 535,085 542,450 545,600 0.58% Charges for Services Planning & Zoning Fees 11,545 15,000 15,000 0.00% Plan Check Fees 44,203 41,000 85,000 107.32% Special Assmt. Search 900 1,000 1,000 0.00% Sale of Maps /Copies 2,685 2,500 2,600 4.00% Reimb. For Gen Govt Sery 3,373 4,000 4,000 0.00% Lockout Fees 7,645 7,500 7,500 0.00% Reimb. For Police Services 9,291 2,000 2,000 0100% School Liaison 75,000 75,000 75,000 0.00% Animal Impound 3,600 3,000 3,500 16.67% Fire Contracts 193,403 199,600 201,000 0.70% Fire Calls 3,150 4,000 3,000 - 25.00% Street Services 21,367 35,000 30,000 - 14.29% Engineering Services Reimb. 44,744 89,150 104,900 17.67% Recreation Fees 125,862 129,000 125,000 - 2.33% Concessions 5,614 14,100 - - 100.00% Park Fees /Bldg Rent 23,828 25,100 23,100 -7.97% Sewer Inspection Fee 3,265 3,000 3,000 0.00% Contractor License Check 400 400 400 0.00% Total Charges for Service 579,875 650,350 687,000 5.64% Fines Court 108,746 120,000 115,000 - 4.17% Parking 18,086 12,000 12,000 0.00% Ordinance Violations - 500 200 - 60.009x0 Total Fines 126,832 132,500 127,200 4.00% Other Revenue Interest Income 89,491 100,000 100,000 0100% Refunds & Reimb. 79,219 66,500 66,500 0.00% Contributions 21,448 25,650 25,000 - 2.53% Miscellaneous 5,769 81000 6,000 - 25.00% Total Other Revenue 195,927 200,150 197,500 -1.32% Transfers In Landfill 35,000 35,000 35,000 0.00% Capital outlay Reserve - 122,100 112,900 - 7,530 NSP/RDF Reserve 39,500 39,500 39,500 0.00% Development Fund - - 48,600 #13IV/0! WWTS 75,000 100,000 100,000 0.00% Liquor 270,000 300,000 330,000 10.00% ERMU 300,000 500,000 500,000 0.00% EDA 25,000 25,000 25,000 0.00% H RA 15,000 15,000 18,150 21.00% Garbage/Other 25,000 25,000 25,000 0.00% Total Transfers In 784,500 1,161,600 1,234,150 6.25% Use of Fund Balance - 366,150 137,250 - 62.52% TOTAL GENERAL FUND REVENUES $ 12,315,940 $ 12,678,050 $ 12,874,250 1.55% CITY OF ELK RIVER 2013 BUDGET GENERAL FUND EXPENDITURES 2011 2012 2013 % Description ACTUAL BUDGET REQUESTED CHANGE 4101 FULL TIME SALARIES 5,997,181 6,064,900 6,358,000 4,83% 4102 OVERTIME 157,114 167,600 179,100 6.86% 4103 PART TIME SALARIES 644,824 782,750 715,600 -8.58% 4104 PERA CONTRIBUTIONS 632,586 663,500 695,000 4.75% 4105 FICA CONTRIBUTIONS 249,718 271,650 288,400 6,17 % 4106 OTHER RETIREMENT CONTRIBUTIONS 40,900 30,000 30,000 0.00% 4107 MEDICARE CONTRIBUTIONS 88,128 95,950 100,700 4.95% 4108 EMPLOYER CONTRIBUTION FOR INSURANCE 714,774 795,400 839,400 5.53% 4109 WORKERS COMPENSATION 157,855 165,000 162,300 -1.64% 4110 RE- EMPLOYMENT COMPENSATION 4,192 - - #DIV /01 TOTAL PERSONAL SERVICES 8,687,272 9,036,750 9,368,500 3.67% 4201 OFFICE SUPPLIES 39,830 59,950 61,700 2.92% 4212 FUELS & LUBS 282,984 289,100 276,500 - 4.36% 4217 UNIFORM ALLOWANCE 39,118 51,650 48,900 -5.32% 4219 OPERATING SUPPLIES 578,463 583,600 637,150 9.18% 4221 EQUIPMENT PARTS 56,128 54,000 51,000 -5.56% 4226 STREET SIGNS 42,241 35,850 35,850 0.00% 4259 OTHER MERCHANDISE FUR RESALE 3,888 7,000 - - 100,00% TOTAL SUPPLIES 1,042,653 1,081,150 1,111,100 2.77%a 4301 AUDIT FEES 18,030 18,300 18,300 0.00% 4304 LEGAL FEES 271,674 228,000 228,000 0.00 4319 PROFESSIONAL SERVICES 102,944 112,050 117,850 5.18% 4321 TELEPHONE 51,867 76,100 75,900 -0,26% 4322 POSTAGE 16,017 22,600 19,600 - 13.27% 4331 TRAVEL /CONFERENCES /SCHOOLS 65,823 124,950 122,000 -2.36% 4334 CAR ALLOWANCE 923 4,800 4,800 0.00% 4349 ADVERTISING/MARKETING 26,721 32,400 32,400 0.00% 4359 PUBLISHING 19,738 30,700 28,850 - 6,03 %u 4361 PROPERTY /AUTO/LIABILITY INSURANCE 134,468 153,950 131,450 - 14.62%v 4389 UTILITIES 135,016 146,750 158,300 7.87% 4401 BLDG REPAIR /MAINT SERVICES 83,177 103,850 102,550 -1.25% 4404 EQUIP REPAIR /MAINT SERVICES 232,414 266,250 268,750 0.94% 4409 CONTRACTUAL SERVICES 524,309 516,800 541,850 4.85% 4412 BUILDING RENT 1,544 1,500 1,600 6.67% 4415 EQUIPMENT RENTAL 15,734 27,000 21,500 - 20.37% 4417 UNIFORM RENTAL 6,893 7,700 7,700 0.00% 4433 DUES & SUBSCRIPTIONS 35,139 35,800 34,450 -3.77% 4437 TAXES & LICENSES 332 1,300 450 - 65.38% 4438 CREDIT CARD FEES 4,554 9,500 8,600 - 9.47% 4440 MISCELLANEOUS 33,028 227,250 62,050 - 72.70% 4460 EQUIPMENT REPLACEMENT CHARGE 250,000 250,000 250,000 0.00% TOTAL OTHER SERVICES & CHARGES WAlaf TRANSFER OUT TOTAL GENERAL FUND EXPENDITURES 2,030,347 2,397,550 2,236,950 119,562 122,100 112,900 147,166 40,500 44,800 12,027,000 12,678,050 12,874,250 -6.70% - 7.53% 10.62% 1.55% APPROPRIATIONS SUMMARY (General Fund) General Government 2,421,887 2,551,631 2,557.070 2,825,300 3,026,350 23.51% 7.12% 201,050 22.28% Public Safely POLICE 2009 2010 2011 2012 2013 % of % S$ 2012 FIRE ACTUAL ACTUAL ACTUAL AMENDED Arehrninary Total Change Change of Total General Government 26,852 29,654 IM,619 103.900 41,050 0.32% - 60.49% (62,050) 0.82% MAYOR & COUNCIL S '154,894 S 152.891 S 142,097 S 172,250 S 171,600 1.33% -0.38% S [650} 1.38% CABLE TV 68.737 71.027 75,047 86,600 87,550 0.681A 1.10% 950 0.68% ADMINISTRATION 449.684 484.493 552,351 482,950 504,050 3.92% 4.37% 21,100 3.81% HUMAN RESOURCES 142.744 148.826 154,148 164,500 165,850 1,29% 0.82% 1,350 1.30% ELECTIONS 722,825 30.283 - 38.050 - 0.00% - 100.00% {38,050} 0.30% FINANCE 437,571 445,122 446.175 464,450 476,250 3.70% 2.54% 11,800 3.66% INFORMATION TECHNOLOGY 248,280 285.211 232,876 242,000 291,700 2.27% 20.54% 49,700 1191% LEGAL 213,210 222,952 271,674 228,000 228,000 1.77% 000% - 1.80% COMMUNITY DEVELOPMENT 102,487 66,643 66.403 69,250 213,800 1.66% 208.74% 144,550 0.55% PLANNING 294,984 299,809 290.79D 304,700 327,300 2.54% 7.42% 22,600 2.40% BUILDING MAINTENANCE 260,953 281,614 260.757 304,150 519,750 4.04% 70.89% 215,600 2.40% CONTINGENCY 6,434 10,766 - 22,702 217,550 8,400 0.07% - 98.14% (209,150) 1.72% ENERGY CITY 41,729 72,194 42,D48 50,850 32,10D 0.25% - 36.87% {18,754) 0.40% General Government 2,421,887 2,551,631 2,557.070 2,825,300 3,026,350 23.51% 7.12% 201,050 22.28% Public Safely POLICE 3,999,708 4,192,403 4,090,938 4.412,85D 4,393,5D0 34.13% -0.44% 5 (19,350} 34.81% FIRE 622,.588 623,834 744,842 743,500 811,20D 8.30% 9.11% 67,700 5.88% EMERGENCYMANAGEMENT 26,852 29,654 IM,619 103.900 41,050 0.32% - 60.49% (62,050) 0.82% BUILDING SAFETY 580,986 453,741 461,031 473,350 479,600 3.73% 1.32% 6,250 3,73% ENVIRONMENTAL 70,897 52,762 54,421 48,850 52,600 0.41% 7.86% 3,75D 0.39% Public Safety 5,281,031 5,351,804 5,452,651 5,782,45D 5,777,950 44.88% .0.08% (4,506) 45.61% Public Works STREETS 1,276,703 1,286,247 1,539,284 1,505,300 1,530,200 11.89% 1.85% S 24,900 11.87% SNOW REMOVAL 205,707 285,975 251,329 288,400 285,700 2.22% -0.94% (2,700) 2.27% EQUIPMENT SERVICES 238,401 223,592 231,678 247,900 252,750 1.96% 1.95% 4,850 1,969% ENGINEERING 107,137 91,387 134,157 133,550 175,60D 1.36% 31.49% 42,050 1.053% Public Works 1,828,008 1,887,201 2,150,458 2,175,150 2,244,250 17.43% 3.16% 69,100 17.16% Culture & Recreation PARK MAINTENANCE 728,356 791,995 817,533 813,600 607,450 6.27% -0,78% $ (6,350) 6.42% RECREATION 722,825 674,228 700,239 814,350 785ADD 6.10% •3.55% (28,950) 6.42% SR. CITIZEN PROGRAMS 187,583 190,491 195885 228,500 188,050 1.46% -16.98% 38,450 1.79% Culture & Recreall on 1,636,766 1,656,715 1,713,657 1,854,65D 1,780,900 13.83% -3.98% (73,750) 14.63% TRANSFERS 233,104 130,337 147,166 40,500 44,800 0.35% 10.62% 4,304 D.32% TOTAL S 11,402,596 S 11,577,688 S 12,027,002 S 12,878,050 $ 12,874,250 100.00% 1.55% S 196,200 100.00% Personal Other Services Capital Services Supplies & Charges OutlayfTransfers Total 2013 Percent of Total General Fund 71.05% 8.53% 19.10% 1.28% 100.06;6 GENERAL FUND EXPENDITURES 2010 - 2013 $7,01)0,000 56,001),000 $5,000,0oo Y 2010 $4,000,000 ,f 2011 $3,000.0-00 4 2012 Amended .t 21) 13 PreHminary 52.000.1)na - i $1,000,01)0 r� . General Government Public Safety Public W-ks Culture & Recreatlon Transfers 10!3112012 2013 CAPITAL OUTLAY - Requested Funding Source _ Requealed General Gov't Depanment Item Amount Fund Bldg Fund Other Tolal Administration Website 19.000 19.000 19.000 19,000 Emergency Mgmt EQC radio equipment 12,000 12,000 12,000 12,000 Virtualization Project Payment 10,900 10,900 IT Campus Wireless Network 15,000 15,000 25,900 25,900 Streets /Snow removal GPS salt controllers 20,000 20,000 20,000 20,000 Fire Administration Extrication Equipment 16,000 16.000 Key boxes 20,000 20,000 36,000 36,000 Subtotal General Fund Departments 112,900 112,900 112.900 N C NMN�O to N '�1 w 00 r 0! f(D O ' ' ' 'L'W iD V NU a j V C m r r M V V Q P N CL Q U m C p C [3 m �acn �C�C N E t�in¢rii v Lr � y a � � C U N O N Cc) 'Q LO 0 pp� N ���....��,��E if1 M1 ED 0) O �0 p 0 lC h 7 "O u7 [D uT 't P F- .N 47 y 7 � } m � C V3 tfi N — C C E 3 � D Q 69 w Y 7 m O Q9 Q (N7 a d E N $2 v � N a .0 0 np N d F N U a E E LL N N a E $ L) � � O C 15 fl E 4) a In a 6% U N _ F N a •_ o m c L y tp9 p 19 O0 [N V U L C C O m _ OD m W o n E 1 v'U v w m ra e m m m d0 N M N r G co A N co w _ INP D] rC u) O h CTiV P ' I u01 CQ V Z H Ui u'i [L1 w V V D h m o ca N P N O w d a- D O N LU N w rtV w U9 ql III I m T3 y r Q G w lry N ra co M N M m AND © �fk P N r 0) � m N 1(y P N V P c? r q V C ZD g.I- t iD IQ M"t OS r O m w r 6i N N [y an d �v T 0. 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(I]mt4?mm u7 CS C5 0 00000 a 4 a OOOOOO O O K14 CD D C3 °C3aaa a 9 a (4 C_ 4"!O N r COtpltiOm q M1 (q D O ci C]4(?C}4U U � v N NM a ur'Y Cli <t Ca Ch O ° U N v O O .n➢ N N U N a T3 C 4 �F+��E�N N N d CD uL E 'C3 d O U O m �' �' °' a Q Um arUU Uf�1 ca r�fi m m a`Q1 N vi U W O a y N N 3 ,g 10 2 "0 N C W d rn m a oc co.� 0 = m >7 0 cc R g� 0 E � � M (D '� c x w F .�-� y o G Z 'Q _ a Q9 Q = w 3_ H- C ca W 97 C 4C = a D U) co Q 7 C C m m c OC j c c U c z y F 3 Z m e °i ra s_ x fo �- F LL(5 w a ��zt�i`xt`�i�� arU:au �Sx v ��a�a ~a °0. ��C 3t¢Sa�cL) ac0 u1 w mQ OC o IL c ¢ a (s�t]� a 2v x :°v a wm od - F -j z n. 2 0 (0 x w 0 >- W (n tJ W u] w m C7 0 Q Q Q u7 LO m -u cc a w u kxu J p x H � H O 0 Z I I 02 4 Q Q 4 Q � C? a o 0 o Q o LA o Ln 0 vi m un cn v IT m o n? N N N p\ •--I " O ry N M el p L1'1 N � O N 6t � O � O 00 Q � Q � N M IR n u' CD tp O r?° CD Q N � C III 00 O si cD N M � o O d" N ry Q O O O O O a C7 O O O O a a Q a Q a o a Q Q CD o R = Q a a C a a a a a Q a 0 0 0 0 0 0 0 0 0 0 C 0 U Q Q Q a o o a Q a Q Q a O O O O C O O CJ O O a v 00 l.o �T N O CQ 1p �t N O W W ifi trF tq -L } t4 t4 t !} t4 t1 } IL4 -J} t/1 Taxable Market Value Comparison Property Class Payable 2012 Payable 2013 Change Residential 1,240,423,300 1,078,957,600 - 13.02% Commercial 348,160,400 347,445,200 -0.21% Industrial 38,126,500 38,270,700 0.38% utility 47,454,000 46,413,900 - 2.19% Agricultural 37,528,400 38,394,800 2.31 % Cabins 948,700 984,400 3.76% Apartments 56,055,000 59,477,100 6.10 %❑ Other 765 865 13.07% Railroad 2,463,300 2,682,600 8.90% Personal Property 17,412,900 18,055,900 3.69% Total 1,788,573,265 1,630,683,065 - 8.83% 3500 3400 2500 2000 1500 1000 500 i 0 Payable 2413 - values declines tightly distribution around 11% and 9% > - -18 -17 -1fi -15 -14 -13 -12 -11 -10 -9 -8 -7 -6 -5 -4 -3 -2 -1 0 Over 19% 1% ■ Payable 2013 distribution r,�. A5S&O °s AILAL Tax Rate Calculation worksheet Taxes Payable Decrease Net Tax Capacity Less Captured TIF Tax Rate Net Tax Capacity (a -b) Total Taxes Levied Tax Rate (d/c) County School County Rail Authority HRA/EDA Total Sherburne County Actual 2012 22,290,897 (698,130) 21,592,767 $ 10,275,815 47.59% 52.{11% 45.55% 2.42% 2,87% 150.45% a b d Estimate(1) 2013 7.34% 20,655,581 (690,689) 19,964,892 $ 10,275,815 51.47% State Tax (Comm /1) properties 51.10% aCll�. State Wide Averages - (League of MN Cities, September - October 2012 issue) County 46.83% School 27.27% City 46.26% N otes: 1) Without decertifying TIF 19 & 16 2) With decertifying TIF 19 & 16 3) Same tax Rate a 3 i Estimate(2) 2013 7.34% 20,655,581 (122,643) 20, 532,938 $ 10,275,815 50.05% a u d Estimate(3) 2013 7.34% 20,655,581 (122,643) 20,532,938 $ 9,771,215 47.59% a b G d N 0 N v ro @ a) o � F - F- r L L6 o 0 M p O O r o = � r- LMO a N EE E E U m (1) C) d' OD N 0 0 °v 0 a O d' V >> 6 Q1 to N ° m 0 0 N 0 000 0 0 0 00 V °U o 0 M O 'd'm N o ♦- O O f•- (D O ro�oU N E 7 Zoo LO Ln Z Q•r�n U (H (A W x v U E.E M M W Loo N W (MD c:) o > Lo. Oho 0 M N E o U3 (M 0 m U U U D 0) N m (D (0 (a 'L (�D N•d 0 00000)0) (D N �� O MM � a) a) 't LO �LLOO MM U I- ON (1) N0000 5 C d' Q00(nh v x °w a a` 7 C 0 a Q x L L6 o 0 a p O O r o = O O a ro . E a) x (n EE E E U U C ° N cn o 00 o co m c La m > > ro p °v 0 a O d' V >> 6 Q1 to N ° m 0 0 N •h-•h- ` N O Lo N xx O 0 0 ro o 0 a V °U o 0 M O 'd'm N o ♦- O O f•- (D O ro�oU N E 7 Zoo LO Ln Z Q•r�n U (H (A ..a) LO 00 aNiH x v U E.E o o o >> F O xx c:) o > (D o (K o 0 O = M N E o U3 (M 0 m U U U D 0) N m (D (0 (a 'L Q' 00000)0) M E c 0 m C C C N. Cl) o O � a) a) F v x °w a a` 7 C 0 a Q x m o 0 O M M M M = r r z O r o = D 0 ro . E a) x (n EE E E 0 0 0 ro 0 0 > cn ro ¢aka w U v>wU)U) o6 O LO h N N (D (D m U) O O > O) N m w> d' c UO LO N h O) O Lo O O O OO M 00000)0) dr• N N. Cl) rN 00 Cl) U I- ON U Cl) M co M M 'd VCD' N N N L(') LL1 W L1) LO N M V' :' .w O IN O 0 O O MOMO to 'd' Lo V' N h m N h m(D 0 M 00 'V' m O II o 0 0) j (O V, 00 d, c0 V' M V; N N "t m 00 ;� U O N m h6rl6 Lf) LO V' Lo hm (C5 (Y; LO (U W > 0Cc) U N h 00 N s N U a n c II Y > x Q o c cu I_ a o ro y1. Y ♦- C C ,� d7 O> w N N <Y <tV•d'�t d' V V V' Vd• c E•� a� F �? N.N m aai = Q Ln LO LO Lo LD N Ln u) Lo u) LO u) u) N N �( x a ro _ U � > O- U N N N (V (V N N N lV r@ U> 0 0 _� E ro E5 > a>i ._ 13 Q) c U ro w 00 OD 00 00 00 T (O 00 O h 00 M co Y > ro O O cE ' @ > (0 � E � L( LO L j L j LO U LO >` LLOO p LQ LO Lo h LO to O h U) to .ail U Q: a 'C (� N x Y E O 7 'O _O E j 'd' .>`+ d' V• V' d• V' U V' V' U V' V c V' d' OO 0 11 Q. + > 0 °d a N Q O N +>`+ U) U Lo Lo Lo Lo N Lo Lo U Ln Ln V) ro Ln U) 4L U- Q. N � (6 W U al @ �x c (0 0 c G O V)j .E pO�� � _N Y J U E ro (0 9 N W O N O> O ro x z NN O000w u NdN, .YN N V �r((� ENN x >,�+ z N E C VO' 70 N D Ill .0 mr�ao� Uh LU Wh CL d'� 41-r_ >= II 5 plC Iron N a� IQI I-N wNm<c .° �•x� =o (D r N ¢ O N p II II II II (q �p t 2 ®(0D N 00 h 000 m N (6 U fY Lp w U O O h 00 o O O O O ZF U 2 W 22i -)W Nm¢ CK d U Z a) MO O V h IL-8) V (D Cp MOD 00 (O 00 m N "t U) 00 M h O O) (D 'd' V' O M U) U) O m V" h h O LO N (D M It d' M O O M M M m Oh O'V LON hMhh -O O hd' d' h MMhh Ohd' 0) 0h_ M (0 v r Or LL.1 p� Sc OO 0000 00000 O 00 p O OOOO OOO OOO W > W (D mLO MO (D N LO 00h V' COO (D M hh00 m0't 'd'm LO N (D It O h N (D LO N d' O O 00 00 O Cl) O LO LO 00 00 M O O O (D LO hh q 1 r(D • hMhC •'t O Nd' (D O hhrr OhO rl d <Y '^ V! O r LT d• r- r- 00 N (O OD N OD OD M 00 O O Lo LO 00 r• d' 4 r• >( N NO O O r r r ONNNO r r r r O r O O'> r O M r rrrr Mmm r r 0 r h h h h h h h h h •U N U) CD 0 0 0 = M M M Cl) N T 0 0 0 0 0 M M co Cl) M M O h LO N N O O N LO tO LO O h h 0 0 O LO O LO VLO m Omr LO O(D mm LO Or m (D (D a) LOOT LOrO O MN MOD d'O M W NNCF) M M V V' N 0000 NN m V' Lo MM D Mr m(D C) (D M(D rr -(p (`'j MC] O (D(Or M(h0 (M Cl) M U Cl) U) N •d• N N N V• LO LO N M N N N U) d'•d' Lo LO (D N N m Cl) N N NN (N NNN O CF) m(N 0) O (D (D N 't 000 to LO LO MM MM LO LO LO LO LO LO Lo Lo mOOLOm NNN(DN LO (D (D (D (p o0 O 17 O LO him -him hhh hh I- -h M M M MMM OOO 3 0000 u2 L2 u2cDui 00 cD 0 00(D0 hhh vvv M H N N N N N N .- r r r r r N N r N r r r N N (N d• V' V' 'd' V V' V' V' d' V V d' d' V' V V' V' d' V' V' V' d' V V' V d' Q Lo U) LO LO LO LO U) LO Lo LO LO Lo U) LO Lo LO LO LO LO LO LO U) U) LO LO U) U,@ (V N NNNN N(N(N(14 (N (V N(N N N NN(N(N (N N(V N N N 00 OD DO 00 c0 00 00 00 M 00 OD OD OD 00 OD 00 OD 00 c0 OD OD 00 c0 c0 00 00 O h h U) U) h h h h LO U) LO I0 h h h h h LO Ln o LO Lo h LO O•h h � Lo Lo h Lo h LO h h h h h h h LO LO LO Lo U) U) Lo h h h Lo. Ln Lo. Q. Q' �'- a O O Q,• q V to U) 0_ �t 't �t <t O U) U) U) 3 It <t 't V •d U) U) U) U) l0 It 3 Lo 4 4 U) U) lh a to a V' LO It dq <t •d' a d' V' d' 3 Q LO U) Lo Lo LO LO Lo d• V •ct U) LO U) O° 3 F I- C) I- F a) (YV I-� I- F3 I o N a. 3S 70 h OD Y U (D h N N J m (D h 00 00 N N h ro (D N a) > N C O 00 > O h h 00 co Oo O N C N h (D Ln h N y' h N N N g 00 r r h 00 (n N N N N 0o r h h r 00 ti V N V' h h ro V r N J h N N N N U) N V ro p h h h r h h h N d' r P m m [n U = (L (n ® LO o uJ LO O Lo o Lo N m N m O Lo N O 00 O O 0 0 0 0 O O v x °w a a` 7 C 0 a Q x Residental Impact Estimates (same tax rate as 2012 47.58%) Property Value 2012 2013 Value Change Tax Capacity 2012 2013 157,200 138,200 - 1249% 1341 1113 177.700 154,000 - 13.34% 11565 1,301 214,000 192,900 - 9.86% 1,50 1,73[ 253,700 229,300 - 9.62% 2,393 2,12; 356,100 323,300 -11.69% 31618 3115: (tax rate at 49.00%) Property Value 2012 2013 Value Change Tax Capacity 2412 2013 157,200 138,200 - 12.09% 1,341 1,139 177,700 154,000 - 13.34% 1,565 1,381 214,400 192,900 -9.86% 11960 1,73( 253,700 229,300 -9.62% 2„393 2,121 366,100 323,300 - 11.69% 31618 30; (tax rate at same levy 50.04 %) Property Value 2012 2013 Value Change Tax Capacity 2012 2013 157,200 138,200 - 12.09% 1,341 1,13, 177,700 154,000 - 13.34% 1565 1,301 214,000 192,900 - 9.86% 14960 1,73+ 253,700 229,300 -9.62% 2,393 2,12: 366,100 323,300 - 11.69% 3,618 3,15: 47.58 47.58 Tax Capacity Rate 2012 2013 638.09 539.55 744.40 621.44 932.65 823.23' 1,136.55 1,012.x1 1,721,49 1,499.52 47.56 49.00 Tax Capacity Rate 2012 2413 638.09 555.65 744 -40 640 -04 932.66 847.80 1,138.56 1,0'42.22 1,721.49 1,544.27 47.58 54.04 Tax Capacity Rate 2012 2013 638.09 567.44 744.40 653.62 932 -66 865.80 1.238.56 1,064.34 1,72.1.49 1,577,05 MV Exclusion 2012 MV Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,492 21,247 17,980 14,407 4,291 2402 23,380 19,879 16,693 8,143 $ 638.09 $ 539.55 $ (9814) $ (222.91) $ (109.43) $ (126.54) $ (221.97) -15 -4 -16.51 -11.73 -11.11 -12.89 $ 744.40 $ 623A9 $ 932 -66 $ 82323 S 1,138.Sfi $ 1,012.41 $ 1,721.49 $ 1,49952 MV Exclusion 2012 MV Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,092 21,247 17,980 14,407 4,291 24,802 23,384.$ 19,879 16,603 8,1431$ $ 638.09 S 555.65 $ (82.44) S (104.37) $ (84.86) $ (96.34) $ (177.22) -12.92 -14.02 -9.10 -8.46 -10.29 744.40 $ 640.04 5 932.66 5 847.80 $ 1,138.56 S 1,{142.22 1,721.49 $ 1,544.27 MV Exclusion 24012 My Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,092 21,247 17,980 14,447 4,291 24,802 23$80 19,879 16,603 8,143 $ 638.09 $ 567.44 $ (70.64) 5 (90.78} $ (66.87) [74.22} 1 $ (144.44) - 11.07% - 12.20% -7.17% -652% -8.39% $ 744.44 $ 653.62 $ 932 -66 $ 865.84 $ 1,138.Sfi $ 1,064.34 $ 1,721.49 $ 1,577 -05 C/I property 47 -58% 47.58% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 20i3 change change 1,148,400 1,139,400 -0.78% 22,218 22,938 10,571.32 10,485.68 $ (85.64) -0.81% 1,301,000 1,290,300 -0.82% 25,270 26,066 12,023.47 11,921.64 $ (101.82) -0.85% 1,768;600 1,754,000 -0.83% 34,622 34,330 16,47115 16,334.21 $ (138.93) -0.84% 4,983,800 4,944,100 -0.80% 98,926 98,132 47,058.99 4(>,691.21 $ (377.79) -0.80% 47.58% 49.00% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 2013 change change 1,148,400 1,139,400 -0.78% 22,218 22,038 10,571.32 10,798.62 $ 227.30 2.15% 1,301,000 1,290,300 482% 25,270 25,056 12,023.47 12,277.44 $ 253.97 2.11% 1,768,600 1,754,000 -0.83% 34,622 34,339 16,473.15 16,821.70 $ 348.55 2.12% 4,983,800 4,944,100 -0-80% 98,926 98,132 47,068.99 48,084.68 $ 1,015.69 2.16% 47.58% 59 -04% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 2013 change change 1,148,400 1,139,400 -0-18% 22,218 22,038 10,571.32 11,027.82 $ 456.49 4.32% 1,301,000 1,290,300 -0.82% 25.270 25,056 12,023 -47 12,538.02 $ 514.56 4.28% 1,768,500 1,754,000 -0.83% 34,622 34,330 16,473.15 17,178.73 $ 705.58 4.28% 4,983,800 4,944,100 -0.81)% 98.925 98,132 47,068.99 49,105.25 $ 2,036.26 4.33% CITY OF ELK RIVER Requested budget analysis snap shot a b c Maximum 2012 YT0 2013 2013 2013 % of Adopted 10/30/2012 Requested Requested Requested budget General Fund Revenues: Property taxes All Other Revenues Total General Revenues General Fund Expenditures General Government: Mayor & Council Cable N Administrative Services Human Resources Elections Finance Information Technology Legal Community Development Planning City Hall Maintenance Energy City Contingency Total General Government Public Safety: Police Fire Building Safety Environmental Total Public Safety Public Works: Street Maintenance Snow Removal Equipment Services Engineering Total Public Works Culture & Recreation: Parks Maintenance Recreation Sr. Citizen Programs 'total Culture & Recreation Transfers Out Total General Fund Expenditures 9,142,200 4,761,250 8,798,535 9,089,799 9,303,150 76.1% 3,169,70D 2,664,223 3,433,850 3,433,850 3,433,850 28.1% 12,311,900 7,425,473 12,232,385 12,523,649 12,737,000 104.13% 172,250 107,168 171,600 171,600 171,600 1.33% 86,600 65,828 87,550 87,550 87,550 0.68% 482,950 375,021 504,050 504,050 504,050 3.92% 164,500 129,723 165,850 165,850 165,850 1,29% 38,050 14,789 - - - 0.00% 464,450 384,722 476,250 476,250 476,250 3.70% 242,000 176,679 291,700 291,700 291,700 2.27% 228,000 164,586 228,000 228,000 228,D00 1,77% 69,250 55,600 213,800 213,800 213,800 1.66% 304,700 244,203 327,300 327,300 327,300 2.54% 304,150 221,429 519,750 519,750 519,750 4.04% 50,850 28,628 32,100 32,100 32,100 0.25% 241,550 14,665 8,400 8,400 8,400 0.07% 2,849,300 1,983,041 3,026,350 3,026,350 3,026,350 23.5% 4,412,850 3,239,660 4,393,500 4,393,500 4,393,500 34.13% 847,400 593,689 852,250 852,250 852,250 6.62% 473,350 377,080 479,600 479,600 479,600 3.73% 48,850 38,411 52,600 52,600 52,600 0.41% 5,782,450 4,248,840 5,777,950 5,777,950 5,777,950 44.88% 1,505,300 1,272,327 1,530, 200 1,530, 200 1,530,200 1L89% 288,400 120,003 285,700 285,700 285,700 2.22% 247,900 182,442 252,750 252,750 252,750 1.96% 133,550 112,553 175,600 175,600 175,600 1.36% 2,175,150 1,687,325 2,244,250 2,244,250 2,244,250 17.43% 813,800 651,046 807,450 807,450 807,450 6.27% 790,350 640,852 785,400 785,400 785,400 6,10% 226, 500 156,174 188,050 188,050 188,050 1.46% 1,830,650 1,448,072 1,780,900 1, 780,900 1,780,900 13.83% 40,500 - 44,800 44,800 44,800 035% 12,678,050 9,367,278 12,874,250 12,874,250 12,874,250 100.00% General Fund Gap Before Adjustments: (366,150) (1,941,805) (641,865) (350,601) (137,250) Revenue adjustments Use of Fund Balance 366,150 137,250 Expenditure Adjustments Insurance (opt -out) Fuel - currently $3.25 - Projected Total Budget Gap After Adjustments - (1,941,805) (641,865) (350,601) Notes: a) Total Tax Levy of $9,771,215 and estimtaed Tax rate of 47.58% b)Total Tax Levy of $10,062,479 and estimated Tax rate of 49.0% c) Same Total tax levy as 2012 of $10,275,815 and a tax rate of 51.46% once we decertify TI 16 & 19 the rate will be estimated at 50.04% N:\ Departments \Finance\Finance\BUDGET\Budget Folders by Year\2013 budgets\2013 Summary Budget RESOLUTION 12 - A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY FOR COLLECTION IN 2013 WHEREAS, the Elk River City Council has reviewed the City's anticipated expenditures for all funds in 2013; and, WHEREAS, the Elk River City Council has considered projected revenues for all funds in 2013; and, WHEREAS, revenues from sources other than property taxes are not sufficient to meet anticipated expenditures of all funds; and, WHEREAS, debt levies have been adjusted or cancelled based on revenue collections and projections. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that the following amounts are the maximum to be levied as property taxes payable in 2013: Levy General Fund $ - Library 63,100 Surface Water Management 50,000 City Special Assessments 6,942 2005 Improvement Bonds 86,500 20128 G.O. Imporvement Refunding Bonds 185,569 2010A G. 0. Capital Improvement Plan Bonds 364,486 Economic Development Tax Abatement 216,083 TOTAL $ - Passed and adopted by the City Council of the City of Elk River this 4th day of December, 2012. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk