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8.2 SR 09-06-2022Request for Action To Item Number Mayor and Ci T Council 8.2 Agenda Section Meeting Date Prepared by General Business September 6, 2022 Lori Ziemer, Finance Director Item Description Reviewed by Set Budget Meeting Date and Adopt 2023 Cal Portner, City Administrator Preliminary Tax Levy Reviewed by Action Requested Set, by motion, the budget meeting for 6:30 p.m., December 5, 2022, when public comment will be taken. Adopt, by motion, a resolution authorizing the preliminary property tax levy for collection in 2023. Discussion The Council must approve the preliminary tax levy for certification to the county auditor by September 30, 2022. The attached levy resolution sets the preliminary tax levy at $15,202,106, compared to the $13,885,700 levy for 2022. The General Fund budget is currently $20,552,150, which is an 8.7% increase over the 2022 budget of $18,913,650. The preliminary tax levy is the maximum levy amount and will be used to formulate the truth in taxation notices that will be sent out by the county later this fall. The city's final adopted levy can be less but cannot exceed the preliminary levy amount. Staff will continue to review and evaluate opportunities for reductions based on additional information received over the next several months to finalize the budget for adoption on December 5, 2022. Financial Impact City of Elk River property tax levy for collection in 2023. Mission/Policy/Goal The city's mission is to grow responsibly and be good stewards for every dollar to develop a sustainable and prosperous community. Attachments Resolution Adopting the 2023 Preliminary Tax Levy 2023 Preliminary Tax Levy/rate The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires pi ospei ly. M TUREJ Updated.• August 2020 City of Elk -�.-1 River Resolution 22- A Resolution of the City of Elk River Adopting the Preliminary Property Tax Levy for Taxes Payable in 2023 WHEREAS, the Elk River City Council is required to establish a preliminary tax levy for taxes payable in 2023 by September 30, 2022 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 2023; and, WHEREAS, the Elk River City Council has considered projected revenues for all funds in 2023; 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 2023: Levy — General Fund $ 14,000,150 Library 75,000 2020A GO CIP Bond 606,346 2021A GO CIP/Equipment Bond 389,135 Economic Development Tax Abatement 131,475 Total Tax Levy $ 15202.106 Passed and adopted this 61h day of September 2022. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk 2023 PRELIMINARY TAX LEVY Levied Levied Levied Preliminary Tax Levy Pay 2020 Pay 2021 Pay 2022 Pay 2023 General Fund $11,938,300 $12,315,000 $13,109,300 $14,000,150 Library 69,000 71,500 75,950 75,000 12,007,300 $12,386,500 13,185,250 $14,075,150 General Property Tax Levy Special Levies: Debt Service - 2010A PS Building 619,920 618,870 602,65C - 2020A - PS Building Expansion 606,346 2021A - Fire Station 3/Equip. 389,135 Economic Development Tax Abatement 138,550 98,450 97,800 131,475 Lake Orono Dredging 100,000 - - - $12,8650770 I- $13,103,820 $13,885,700 $15,202,106 TotalLevy General Fund Change from Previous Year $750,900 $376,700 $794,300 $890,850 Percentage Change from Previous Year 6.7% 3.2% 6.4% 6.8% Total Dollar Change from Previous Year $927,005 $238,050 $781,880 $1,316,406 Change 1 7.8%1 1.9% 6.0% 9.5% NTC Value Tax Rate % Increase in NTC CITY OF ELK RIVER ESTIMATED TAX IMPACT $27,823,086 46.241% 7.0% Residential Homestead): th Valuation Chan a Impact $29,409,713 44.556% 5.7% $31,581,676 43.967% 7.4% $38,100,000 39.901% 20.6% Estimated City Tax Estimated Market Value Tax Capacity Rate 43.967% 39.901% Property Value Value Change Exclusion ` Tax Capacity Value Dollar change Percent change 2022 2023 2022 2023 2022 2023 2022 2023 $227,800 $281,500 23.6% $16,738 $11,905 $2,111 $2,696 $928 $1,076 $148 15.9% $299,100 $355,600 18.9% $10,321 $5,235 $2,888 $3,504 $1,270 $1,398 $128 10.1% $334,500 $397,900 19.0% $7,135 $1,429 $3,274 $3,965 $1,439 $1,582 $143 9.9% $416,300 $490,700 17.9% $0 $0 $4,163 $4,907 $1,830 $1,958 $128 7.0% $364,200 $440,500 21.0% $4,462 $0 $3,597 $4,405 $1,582 $1,758 $176 11.1% $300 800 $345 500 14.9% $10 168 $6,145 $2,906 $3 394 $1 278 $1 354 $76 5.9% $250 000 1 $250,000 1 0.0% 1 $14,740 $14,7401 $2,353 1 $2 353 1 $1 034 1 $939 $95 -9.2%