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8.2. SR 09-21-2020 Request for Action To Item Number Mayor and City Council 8.2 Agenda Section Meeting Date Prepared by General Business September 21, 2020 Lori Ziemer, Finance Director Item Description Reviewed by Set Budget Meeting Date and Adopt 2021 Cal Portner, City Administrator Preliminary Tax Levy Reviewed by Action Requested  Set, by motion, a budget meeting for 6:30 p.m., December 7, 2020, to receive for public comment.  Adopt, by motion, a resolution authorizing the preliminary property tax levy for collection in 2021. Environment/Discussion The Council must approve the maximum tax levy for certification to the county auditor by September 30, 2020. The attached levy resolution sets the tax levy at $13,510,920, which is an increase of 5%. The county estimates NTC values to increase 7% for a preliminary city tax rate of about 45.378%, compared to 46.241% in 2020. Over the next few months staff will continue to review and evaluate cost estimates and revenue data for further adjustments to finalize the budget for adoption on December 7, 2020. The County Board of Commissioners set their budget and levy hearing for 6:00 p.m., December 3, 2020. Financial Impact City of Elk River property tax levy for collection in 2021. Mission/Policy/Goal The city’s mission is to grow responsibly and be good stewards for every dollar. The Council approved a goal to build sustainable reserves for future capital costs while keeping the 2021 tax rate flat. Attachments  Resolution Authorizing 2021 Preliminary Tax Levy The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity. Updated: August 2020 Resolution 20-____ A Resolution of the City of Elk River Authorizing the Preliminary Property Tax Levy for Collection in 2021 WHEREAS, the Elk River City Council is required to establish a preliminary tax levy for taxes payable in 2021 by September 30,2020 and certify the preliminary tax levy to the Sherburne County Auditor; and, WHEREAS, the Elk River City Council has reviewed the City’s anticipated expenditures for all funds in 2021; and, WHEREAS, the Elk River City Council has considered projected revenues for all funds in 2021; 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, Minnesota, as follows: The following amounts are the maximum to be levied as property taxes payable in 2021: Levy__ General Fund $ 12,522,100 Library 71,500 2010A G.O. Capital Improvement Plan Bonds 618,870 2012A G.O. Capital Improvement Plan Bonds 200,000 Economic Development Tax Abatement 98,450 TOTAL $ 13,510,920 st Passed and adopted this 21 day of September 2020. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk City of Elk River Levied Levied Preliminary Tax Levy Pay 2019 Pay 2020 Pay 2021 General Fund $11,187,400 $11,938,300 $12,522,100 Library 66,000 69,000 71,500 General Property Tax Levy 11,253,400 12,007,300 12,593,600 Special Levies: 2010A GO Public Safety Building Bonds 470,130 619,920 618,870 2012A GO Public Works Building Bonds - - 200,000 Economic Development Tax Abatement 160,235 138,550 98,450 Government Building Reserve 55,000 - - Lake Orono Dredging - 100,000 - Total Levy $11,938,765 $12,865,770 $13,510,920 General Fund Change from Previous Year $689,600 $750,900 $583,800 Percentage Change from Previous Year 6.6%6.7%4.9% Total Dollar Change from Previous Year $874,935 $927,005 $645,150 % Change 7.9%7.8%5.0% NTC Value $26,006,616 $27,823,086 $29,773,925 Estimate per county Tax Rate 45.907%46.241%45.378% % Increase in NTC 8.2%7.0%7.0% 2021 PRELIMINARY TAX LEVY