7.1. SR 12-06-2004
Item 7.
MEMORANDUM
TO:
Mayor and City Council
DATE:
Pat Klaers, City Admi~tr~>>r
r J {yfe<.(l/vY
December 6, 2004 .-
FROM:
SUBJECT:
Truth in Taxation Public Hearing
Introduction
The City of Elk River tax levy and budget public hearing is scheduled for 6:30 p.m. Monday,
December 6, 2004 at Elk River City HalL This public hearing is required by tbe trutb in taxation
state law. The purpose of this public hearing is to receive citizen and property owner input on tbe
proposed 2005 city budget and tax levy.
The public hearing notice was published in tbe December 1, 2004 Elk River Star News. An article on
the proposed budget was in the November 3, 2004 Star News. Budget and tax levy information,
along with the public hearing date/location, was also in tbe November city newsletter (The Cumnf).
This information is also on tbe city website. Finally, tbe city cable TV bulletin board includes a
notice of this December 6, 2004 trutb in taxation public hearing.
In compliance witb tbe trutb in taxation state law, tbe county has sent out notice of this public
hearing to each property owner in the city. The notice included information on tbe property owner's
proposed city, school district, and county taxes for 2005.
Backiround
The City Council is familiar witb tbe 2005 budget and tax levy issues as over tbe past few montbs it
has held a series of worksessions on tbese financial matters. Accordingly, the staff presentation at
tbe public hearing is mainly for the citizens/property owners who are attending tbe meeting and for
tbe public watching on cable TV. These individuals have not been present duting tbe budget
worksessions and therefore, are not familiar with all the revenues, programs, services, functions, etc.
of tbe city.
The State Legislature has dominated the city budget process for a number of years.
For example, in 2003 and 2004 tbe state cut funding in the Local Government Aid (LGA) program.
In Elk River this resulted in a $644,150 reduction each year. However, in response to concerns over
cuts in municipal services, the legislature allowed municipalities to recapture a percent of tbe LGA
cuts tbrough property tax increases in 2004. On tbe otber hand, tbe State Legislature ~lso imposed
Truth in Taxation Report
December 6, 2004
Page 2 of4
levy limits upon municipalities in 2004 and the new levy limits formula provided for no increases
due to inflation or growth factors. Now then, flipping the coin once again, the Legislature also
approved a new LGA funding formula and in 2005 it is projected that the city LGA amount will
more than double from what was received in 2004; plus there are no levy limits in place for 2005.
Clearly the State Legislature has had direct involvement with municipal budgets and tax levies over
the past few years. Additionally, we will now have to wait and see how the State Legislature will
address the upcoming state budget deficit.
In many respects in 2005 the city expects to "catch up" from some of the budget reductions and
delays in hiring of new staff members that the city experienced since 2003 when LGA was reduced.
In this regard, the 2005 budget should be compared to the original 2003 budget before adjustments
were required based on LGA cuts. The 2005 budget is proposed to increase 20.8% over the original
2003 budget. This increase only covers inflation and the 8% growth per year that the city
experienced (based on residential building permits that were issued). When considering the inflation
and growth factors, this type of budget increase seems appropriate simply for the city to maintain
providing quality services. On the other hand, when just looking at comparing the adopted 2004
budget to the proposed 2005 budget, it shows an increase of 17.9% and this is far higher than
inflation and the 8% growth factors. One note when comparing the 2004 and 2005 budgets is that
early in 2004 the City Council became aware that revenues would exceed the budget; and therefore,
added some staff throughout the year that were not included in the budget. In this regard, the 2004
actual expenditures are going to exceed the budget; and when comparing 2004 actual expenditures
to the 2005 proposed budget, the increase is much smaller than 17.9 percent.
Taxes
On September 13, 2004, the City Council adopted a resolution (R 04-71) establishing the proposed
maximum 2005 tax levy for the city. This resolution is attached for your reference. The maximum
2005 tax levy is established at $7,623,985. This is a $1,059,182 or 16.1 % increase in the tax levy.
Most of this increase is for general fund purposes.
City taxes are approximately one-third of the total tax bill. The 2004 city tax rate is 43.78. There is
no change being proposed in the city tax rate for 2005. Accordingly, a property owner will not see
an increase in the city share of their taxes if the property value did not increase. However, if their
property value did increase then the city portion of the tax bill will also increase. Based on recent
history of increasing property values in the area and the state law related to the phase out of the
limited market value program, it is likely that most property values in the city increased somewhat
for taxes payable in 2005.
According to Sherburne County information that was provided to the city in September 2004, the
city Net Tax Capacity (NTC) is increasing by 16.1 %. This increase in the city NTC is identical to the
increase being proposed in the tax levy. The citywide increase in the NTC is why the city tax revenue
can increase and yet the city tax rate remains flat.
2005 Revenues and Expenditures
The 2005 general fund budget it proposed in the amount of $9,284,100. This is a $1,408,700 increase
from the adopted 2004 budget. Of this amount, the property tax increase in the general fund is
$867,550; the increase in LGA is $393,650; and the increase in growth related revenues is $226,400.
The remaining general fund revenue sources in total are projected to decrease slightly in 2005.
s: \ Council \ Pat \Budget \2005 \ truthin taxation.doc
Truth in Taxation fuporl
December 6, 2004
Page3 of 4
The property tax amount in the general fund is projected to increase 16.7% and this is very close to
the percentage increase in the overall tax levy and the percentage increase in the city NTC... the
LGA amount went from $293,150 in 2004 to $686,800 in 2005. In 2004, LGA amounted to 3.7% of
the general fund budget and in 2005 this figure has doubled to be 7.4% of the general fund
budget... the growth related revenues (building permits, plan check fees, and plumbing/heating
permits) collectively are projected at 75% of the amount that was actually received in 2003. In this
regard, a slight slow down in construction activities is anticipated. By way of background
information, over the past 15 years the city has never issued permits for more than 300 new dwelling
units in anyone year. In 2001 and 2002, the city issued permits for 244 new dwelling units in each
year. However, in 2003 the city issued permits for 550 new dwelling units. Obviously this is an
astounding increase. Furthermore, the city expects to reach the same level in 2004 but a slight slow
down in the amount of new permits being issued has been seen toward the end of 2004.
The increase in taxes, LGA, and growth related revenues is allowing the city to add personnel that
has been put on hold for the last few years. Seven full time and two part time positions have been
added in the 2005 budget. However, personnel services, as a percent of the total general fund
budget, remains about the same in 2005 as compared to 2004 at approximately 75%. Regarding the
expenditures by service activities, there are no changes of significance. Public safety (police, fire,
building/ environmental) continues to be the largest expenditure activity with about 47% of the total
general fund budget.
Other BudlletslProllrams
In addition to the general fund, the city has special revenue fund budgets, enterprise fund budgets,
and the EDA and HRA budgets. The EDA and HRA tax levies and budgets have already been
approved and will not be part of this truth in taxation presentation.
The enterprise fund budgets were recendy reviewed and approved by the City Council at the
November 15, 2004 meeting. The enterprise fund budgets are the liquor operation, the wastewater
treatment system, and the garbage/recycling program. There are no tax revenues associated with
these enterprise funds.
The special revenue budgets are either funded with tax revenues, city reserves, ot monies generated
by specific activities (i.e. ice arena). There are no changes of significance in any of the special
revenue budgets and the presentation on these programs is expected to be somewhat brief. It should
be noted that the equipment certificate total is funded over a number of years so only a portion of
the proposed 2005 expenditure shows up in the tax levy.
Conclusion
The truth in taxation presentation by staff will be similar to the one last year. This presentation will
include a review of revenues and expenditures by categories and activities and will not include a
discussion of individual departments or line item details unless requested by the City Council or the
public. The presentation will include charts and graphs that display percentages and show
relationships and trends. Please see the attached PowerPoint handout. Handouts will be provided so
that the public in attendance can follow along with the presentation.
s: \ Council \ Pat \Budb'tt \2005 \ truthintaxation.doc
Truth in Taxation Report
December 6, 2004
Page 40[4
According to the truth in taxation law, the city cannot adopt the tax levy or budget at the December
6, 2004 meeting. The tax levy and budget cannot be adopted at any meeting when the public hearing
is held. If the December 6, 2004 public hearing is closed, then the City Council must announce that
the budget and tax levy issues will be continued for consideration and adoption at 6:30 p.m. on
Monday, December 13, 2004. Consideration of the budget and tax levy at this follow up meeting will
provide the City Council with an opportunity to consider the input it receives at the December 6,
2004 public hearing. However, if the public hearing is continued, the continuation date must be
December 13, 2004 and then consideration and adoption of the tax levy and budget will have to take
place at the following meeting, which is scheduled for December 20, 2004.
Attachments
. Resolution 04-71
. PowerPoint Presentation
. General Fund Revenues
. General Fund Expenditure Summary Pages
. 2005 Personal Services Addition
. 2005 Capital Outlay
$: \ Council \pat \Budget \ 2005 \ truthintaxation.doc
RESOLUTION 04 -71
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY
FOR COLLECTION IN 2005
WHEREAS, the Elk River City Council has reviewed the City's anticipated
expenditures for all funds in 2005; and,
WHEREAS, the Elk River City Council has considered projected revenues for
all funds in 2005; 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 2005:
General Fund
PERA Employer Rate Increase
Street Replacement
Library
Surface Water Management
City Special Assessments
1994 Storm Sewer Bonds
2003 Improvement Bonds
2005 Certificate of Indebtedness
2004 Certificate of Indebtedness
2003 Certificate of Indebtedness
Public Safety Lease Revenue Bonds
Economic Development Tax Abatement
TOTAL
~
$5,997,795
150,000
69,000
175,000
23,888
116,994
131,600
86,000
104,733
126,391
638,589
3,995
$ 7,623,985
,J-
Passed and adopted by the City Council of the City of Elk River this E
day of September, 2004.
m.~
fl 1%
Step' nie Klinzing, r
ATTEST:
..~~
Jo ,. chmidt, City Clerk
v
-
CITY OF ELK RIVER TRUTH IN
TAXATION PUBLIC HEARING
DECEMBER 6, 2004
~resentation Overview
. Summary of Budget Process
. Proposed Tax Levy
. Proposed Budget
. General Fund
I Special Revenue
. Enterprise
. PUBUC HEARING - Receive comments
from public
. Announce date of next budget meeting
1
.-. The Budget Process
. Staff prepares draft budget and tax levy
for Council discussion
. Council discusses both at Council
meetings and adopts maximum levy
before September 15
. Truth In Taxation Hearing held
. Council adopts 2005 levy and budget
~. Proposed Maximum Tax Levy for
.. Taxes Payable 2005
. General Fund $5,997,795
. Library 69,000
. Infrastructure 325,000
. Debt 589,606
. Public Safety Bldg. 638,589
. Economic Development 3,995
. TOTAL 7,623,985
.11\2005 Tax Le~bY Use
-~.
~...
",,,-
~-
...
2
l(i;.ax Levy Comparison
.. 003 - 2005
I
DoIt~"""Y~___LAor
Dow~~_
.l!\Property Tax Change
Pavable 2004 ProDDsed 2005
. Tax Rate - 43.782% . Tax Rate - 43.780%
. Levy - $6,564,803 . Levy - $7,623,985
. TDtal Taxable Tax (16.13% Increase)
Capacity - . TDtal Taxable Tax
14,994,764 Capacity-
17,414,310 (16.13%
Increase)
.I!'Iroperty Tax Rates
. Actual 2004 . Proposed 2005
. Oty 43.782 . Oty 43.780
. EDA 1.585 . EDA 1.601
. HRA 1.1045 . HRA 1.157
. County 44.405 . County 42.806
. Rail .530 . Rail 2.587
. HRA .314 . HRA 0
. School 30.953 . School 32.824
. Ref. .15363 . Ref. .14784
. TOTAL 122.714 . TOTAL 124.755
state Rate 54%
state Rate 52%
3
~eneral Fund Budget
. Adopted 2004
. Proposed 2005
. Increase
$7,875,400
9,284,100
1,408,700
17.89%
~eneral Fund Revenues
. Taxes $6,051,800
. Intergovernmental 963,750
. Charges for Servioe 700,850
. Fines and forfeits 154,000
. Licenses & Permits 871,000
. Other Revenues 51,700
. Transfers In 491,000
. TOTAL REVENUES $9,284,100
Proposed 2005 General Fund
.l!'ievenues ~~ Source
...'"
""""..-
7.5~
""""'
..".
"""" UcenoeII._"'OII\erRe\Wlue1ntQvllRe>wllll!
1.7'110 9.~ 0."" 10.,",-
4
~. Change in General Fund
. evenues by Source
$7,000,000
..........
$5,000,000
$4,000,000
$3,000,000
$2........
$1,000,000
$Or--....../nIgovIISoM__
. ...
-.
f02OO4I
~
~~"""ef
-
_.proposed 2005 General Fund
. xpenditures by Category
. General Government $2,279,800
. Public Safety 4,339,600
. Public Works 1,428,600
. Culture & Recreation 1,087,400
. Transfers Out 148,700
. TOTAL EXPENDITURES $9,284,100
~. Proposed 2005 Expenditures by
. ategory
..........
.."'"
T'-'" OIIt
,.-
5
6. Change in Expenditures by
.. ategory
$4.500,000
$4,000,000
$3,.500,000
$3,000,000
'..500,000
.......000
$1.500,000
'1,000,000
$500,000
$0_ _
- -
- ~.~ ,-..,
---
Io2OiMl
~
.-. Proposed 2005 General Fund
. xpenditures by Type
. Personal Service $6,928,150
. Supplies 748,400
. Other Srv. & Chgs. 1,402,250
. Capital Outlay 56,600
. Transfers Out 148,700
. TOTAL EXPENDITURES $9,284,100
Proposed 2005 General Fund
.l!'ixpen~ures by Type
......
".'"
,_.
,.'"
......
8.1%
6
.l!\<=hange in Expenditures by Type
$7,000,000
",000,000
$5,000,000
$4.",,_
$3,000,000
$2.000,000
$1,000,000
$0 _....
....-
._.... ~ c....
...... OUII.,
"".
-...
1.""1
.2005
~ New Positions To Be Added in
.. 005
.
. Street Maintenance I
. Park Maintenance I
. Police Records Clerk
. Accountant
. Community Development Director
~. New Positions to be Added in
.. 005 (Continued)
. Asst. Cable 1V Producer
. Fire Prevention Specialist
. Payroll Clerk (Part llme)
. Parks & Rec. Secretary ( Part llme)
7
_peCial Revenue Funds
. Library
. Ice Arena
. Equipment Cert.
$ 69,000
705,500
345,000
.l!\SpeCial Revenue Funds
. Equipment Reserve $199,200
. Sanitary Landfill 98,900
. Safety 26,500
. Storm Sewer 175,000
.Jf\ Enterprise Funds
Revenue ~
. Sewer - $1,952,000 $1,665,350
. Garbage - 1,040,300 1,019,800
. Liquor- 4,600,000 . Cost of Sa'"
. 3,379,800
. Operi!ltlng
. 1,114,100
. Total
4,493,900
8
.l!\"UbliC Input
. Open Public Hearing
. Request public input
. Announce date and time of
continuation hearing, if necessary
.l!\ConCluSion
. City Council will adopt the 2005 tax
levy and budget at the next
meeting (December 13, unless the
hearing is continued)
..,.
9
SOURCE OF FUNDS
2002 2003 2004 2005
ACTUAL ACTUAL ADOPTED PROPOSED
GENERAL TAX $ 3,937,875 $ 4,415,026 $ 5,182,250 $ 6,051,800
INTERGOVERNMENTAL REVENUES 1,533,367 814,285 500,650 963,750
CHARGES FOR SERVICES 648,113 896,233 633,850 700,850
FINES & FORFEITS 134,840 177,242 170,000 154,000
LICENSES & PERMITS 715,853 1,143,614 716,000 871,000
OTHER REVENUES 100,775 55,006 81,700 51,700
TRANSFERS 347,000 341,000 473,950 491,000
USE OF RESERVES 117,000
TOTAL $ 7,417,823 $ 7,842,406 $ 7,875,400 $ 9,284,100
GENERAL TAX
Ad Valorem Tax
Gravel Tax
......".........................................
$ 5,997,800
54,000 $ 6,051,800
.................................................
INTERGOVERNMENTAL REVENUES
Local Government Aid
PERA Aid
Police Relief
Urban Street Maintenance
Police Training Reimbursement
other Grants (Safe & Sober)
.................................................
686,800
11,500
146,000
36,000
10,500
72,950
963,750
.........................,.......................
.................................................
.................................................
.................................................
...................................-............
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Administrative Project Fees
Planning & Zoning Fees
Plan Check Fees
Contractor License Surcharge
Sewer Inspection Fees
Miscellaneous Sales
Assessment Searches
.................................................
.................................................
25,000
350,700
2,400
12,000
1,500
2,000
.......................................".,......
........................................,........
.................................................
...,.............................................
.................................................
PUBLIC SAFETY
School Liaison
Police Contracts/Fees
Lockout Fees
Impound Fees
Fire Calls & Contracts
.................................................
20,000
6,000
12,000
2,500
78,850
.,.,.............,........,.,."",..,...........
.................................................
.................................................
""...................."..,...,................
PUBLIC WORKS
Street Services
.................................................
25,000
RECREATION
Recreation Fees
Concessions
Bulilding Rent
ParkIFacility Fees
.................................................
115,000
30,000
2,400
15,500
700,850
.................................................
.................................................
.................................................
FINES & FORFEITS
Court Fines
Parking Fines
LICENSES & PERMITS
PERMITS
Building Permits
Building Permit Surcharge
Plumbing & Heating Permits
Other Non-Business
LICENSES
Animal
Cigarette
Liquor
Amusement
Garbage Haulers
Mineral Extraction
Apartment Licenses
Other Business
OTHER REVENUE
Interest
Contribution-Guardian Angels
Miscellaneous Revenue
TRANSFERS
Liquor
Landfill
Street Reserve
NSP/RDF Reserve
Drug Forfeiture
Sewer
Utilities
Economic Development Authority
Housing & Redevelopment Authority
TOTAL REVENUES
SOURCE OF FUNDS
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
............................................,....
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
..........,...........................,..,.,.....
.......................................,..,......
.................................................
.................................................
.................................................
.................................................
.................................................
150,000
4,000
625,300
1,400
138,800
4,000
1,500
3.000
50,250
1,400
850
13,500
15,000
16,000
45,000
3,700
3,000
195,000
40,000
45,000
39,500
3,900
15,000
126,100
17,000
9,500
154,000
871,000
51,700
491,000
$ 9,284,100
APPROPRIATIONS SUMMARY
2002 2003 2004 2005
ACTUAL ACTUAL ADOPTED PROPOSED
MAYOR & COUNCIL $ 162,513 $ 175,464 $ 175,850 $ 195,150
CABLE TV 64,184 56,448 64,900 117,850
ADMINISTRATION 328,441 327,424 379,900 408,900
ELECTIONS 44,091 36,200 1,450
FINANCE 403,576 324,414 370,000 464,500
INFORMATION TECHNOLOGY 96,521 160,750 200,200
LEGAL 197,096 186,106 206,450 219,400
PLANNING 327,435 310,381 300,400 374,050
CITY HALL 136,472 99,659 141,300 180,200
CONTINGENCY 27,527 5,463 75,000 100,000
POLICE 2,508,214 2,532,829 2,712,200 3,081,000
FIRE 376,485 402,800 414,900 523,950
EMERGENCY MANAGEMENT 25,729 24,352 23,150 23,900
BUILDING & ENVIRONMENTAL 546,460 566,158 557,850 710,750
STREETS 764,757 721,711 757,850 794,650
SNOW REMOVAL 95,090 105,573 165,800 250,350
EQUIPMENT SERVICES 254,462 272,663 266,350 278,600
ENGINEERING 134,709 88,266 75,000 105,000
PARK MAINTENANCE 288,978 325,625 322,400 390,000
RECREATION 372,086 400,977 473,500 600,950
SR. CITIZEN PROGRAMS 81,950 81,315 87,100 96,450
ECONOMIC DEVELOPMENT 21,134
ENERGY CITY 8,870 12,255 16,950 18,100
TRANSFERS 119,154 193,330 91,600 148,700
TOTAL $ 7,289,413 $ 7,309,734 $ 7,875,400 $ 9,284,100
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2005 CAP IT AL 'QUTLA Y
Funding Source
General Equipment Equipment Other Department
Department Item Fund Certificate Reserve Fund Total
Mayor & Council
Cabie TV
Administration Scanner 6,500 6,500
Finance
Information Tech Exchange Server 7,000 7,000
Web Server 7,000 7,000
Planning
Gov't. Buildings
Poiice Police Vehicles (marked) - 4 including setup 116,000 116,000
Police Vehicles (unmarked) - 1 including setup 29,000 29,000
Mobile video cameras - 5 30,000 30,000
Records Scanner 6,600 6,600
Police Reserve
Fire
Emergency Mgmt. Siren 16,200 16,200
Building & Environ. Inspector Truck 22,000 22,000
Streets Street Sweeper 175,000 175,000
Truck wlPlow Equipment 150,000 150,000
Windrow Turner (1) 100,000 100,000
Radiant Patcher 20,000 20,000
G PSI nstrument (2) 8,500 8,500
Crack router 7,500 7,500
Snow Removal
Equipment Services
Park Maintenance
Recreation
Ice Arena 8,000 8,000
Subtotal $ 56,600 $ 345,000 $ 199,200 $ 108,500 $ 709,300
(1) Landfill Fund
(2) Surface Water Management Fund