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5.0. SR 12-05-2005 Item 5. MEMORANDUM TO: Mayor and City Council FROM: Lori Johnson, Finance and Administrative Services Directorllnterim City Administrator DATE: December 5, 2005 SUBJECT: Truth in Taxation-Public Hearing The city will hold its Truth in Taxation hearing on Monday. At the hearing, the Council is required to discuss the city's proposed levy and budget and to offer an opportunity for the public to provide input to the Council. The Council may adjust the budget and decrease the levy as it deems appropriate based on public input prior to approving the final levy and budget at a subsequent meeting in December. The information discussed at the hearing will be based on the maximum tax levy approved by the Council in September and the proposed budgets discussed by the Council in work sessions in August and September. Before opening the meeting for public comment, staff will make a presentation on the proposed tax levy, the estimated tax rate, general, special and enterprise funds budgets, and other tax related information. We received more calls than usual from residents this year about the projected increase in their taxes. Many of those callers were questioning or were confused about the school levy. Although the City Council has control over only the city portion of the property tax, some callers were not aware of that. For that reason, the presentation and attachments this year include information on tax data for Sherburne County and Independent School District 728. All of the tax and budget details are included in the attachments so this memo will not go into detail. The following are highlights of the information that will be presented: . Estimated tax rate based on proposed levy - 43.762% o Tax rate does not increase for taxes payable in 2006 due to increase of 15.74% in net tax capacity . Proposed levy - $8,823,793 o Increase of $1,199,808 or 15.74% S:\Council\Lori\200S\TNT hearing.doc · Proposed general fund budget - $10,596,550 o Increase of $1,312,450 or 14.14% o Revenues by Source · Taxes - 68.7% · Intergovernmental Revenue - 8.9% · Charges for Service - 6.6% · Licenses & Permits - 8.2% · Fines - 1.5% · Other Revenue - .8% · Transfers - 5.3% o Expenditures by Category · General Government - 24.1 % · Public Safety - 46.8% · Public Works -15.5% · Culture and Recreation - 12.2% · Transfers Out -1.4% o Expenditure allocation · Personal Services -72.1 % · Supplies - 8.0% · Other Services & Charges - 14.9% · Capital Ouday - 3.6% · Transfers - 1.4% Special revenue and enterprise fund budgets are briefly mentioned in the presentation although only a few of the special revenue funds are funded through the tax levy. The enterprise funds will be presented in more detail later in the agenda since these have not yet been presented to the Council for discussion. Action Requested Following the presentation, Council must open the public hearing and request public input. The date and time for the adoption of the tax levy and budget shall be announced at the conclusion of the public hearing. S:\Council\Lori\2005\TNT hearing.doc CITY OF ELK RIVER TRUTH IN TAXATION PUBLIC HEARING DECEMBER 5,2005 resentation Overview . Summary of Budget Process . Proposed Tax Levy . Proposed Budget . General Fund . Special Revenue . Enterprise . PUBLIC HEARING - Receive comments from public . Announce date of next budget meeting 1 J"he 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 2006 levy and budget Proposed Maximum Tax Levy for :Taxes Payable 2006 . General Fund $7,220,536 . Library 69,000 . Infrastructure 175,000 . Debt 725,899 . Public Safety Bldg. 630,165 . Economic Development 3,193 . TOTAL $8,823,793 006 Tax Levy by Use General Govemment 82.6% Economic Public Safety Develcpment 7.1% 0.0% D"'t 8.2% 2 Tax Levy Comparison 004 - 2006 Debt PublieSalety ECOllOfJR lnfnlsuucture General To1alLe"Y' DevelDpll'ltlnl ~werneJB Govemn'llNll roperty Tax Rates . Actual 2005 . City 43.763 . EDA 1.603 . HRA 1.158 . County 42.028 . Rail 2.588 . School 32.848 . Ref. .14787 . TOTAL 123.988 . Proposed 2006 . Qty 43.762 . EDA 1.608 . HRA 1.162 . County 43.302 . Rail 1.274 . School 36.832 . Ref. .15490 . TOTAL 127.940 roperty Tax Rate Changes Taxino Authority Elk River City Sherbume County ISD 728 NTC Tax Market Value (Ref) Spedal Taxing Districts County Rail Authority Elk River EDA Elk River HRA Total NTC Tax Rate Total Market Value Tax Rate Percent Incrp-ase 0.0% 3.0% 12.1% 4.8% -50.8% 0.3% 0.3% 3.2% 4.8% I 3 roperty Tax Change ,iiIi! Payable 2005 . Tax Rate - 43.763% . Levy - $7,623,985 . Total Taxable Tax Capacity-$17,421,465 Proposed 2006 . Tax Rate - 43.762% . Levy - $8,823,793 (15.74% Increase) . Total Taxable Tax Capacity -$20,163,141 (15.74% Increase) eneral Fund Budget . Adopted 2005 . Proposed 2006 . Increase $9,284,100 10,596,550 1,312,450 14.14% eneral Fund Revenues . Taxes . Intergovernmental . Charges for Service . Fines and Forfeits . Licenses & Permits . Other Revenues . Transfers In . TOTAL REVENUES $7,280,500 938,650 700,850 159,500 870,700 82,200 564,150 $10,596,550 4 Proposed 2006 General Fund evenues by Source To,.. ...'" , T~ Anes Other Revenue 5.3% 1.5% Licenses & Permits 0.8% Intgvtl Revenue 8.2% 8.9% Charges for ServIce 6.6% Change in General Fund evenues by Source $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 Proposed 2006 General Fund penditures by Category . General Government $2,557,300 . Public Safety 4,955,200 . Public Works 1,643,550 . Culture & Recreation 1,295,350 . Transfers Out 145,150 . TOTAL EXPENDITURES $10,596,550 5 Proposed 2006 Expenditures by ategory Transfers Out 1.4" Change in Expenditures by ategory $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 "M~I P.... Go\"t. s.rety . 2005 . 2006 Public cWtute. CIIpltal Tr'iI.....rs Works Reere.Uon outbiy Proposed 2006 General Fund xpenditures by Type . Personal Service $7,639,900 . Supplies 851,350 . Other Srv. & Chgs. 1,575,300 . Capital Outlay 384,850 . Transfers Out 145,150 . TOTAL EXPENDITURES $10,596,550 6 Proposed 2006 General Fund xpenditures by Type Personal Services n.l% Transfers 1.4% hange in Expenditures by Type Personal supplies Other Capital Transfers Services Services. Outlay ChOS New Positions To Be Added in 006 (General Fund) . Engineering Tech I . Engineering Tech II . Park Maintenance Worker .CSOl . Legal Administrative Asst. (Part Time) . IT Summer Intern 7 General Fund Full Time quivalent Employees (FTEs) Deoartment 1LoUIfs Administration 5.0 Building & Environmental 10.6 Cable TV 1.5 Finance 6.0 IT 2.2 Legal 2.6 Fire 3.6 Building Maintenance 6.0 Deoartment Planning Engineering Police Senior atizen Programs Streets Parks Recreation Total General Fund 2006: 109.1 Total General Fund 2005: 103.7 pecial Revenue Funds . Library . Ice Arena . Equipment Cert. $ 69,000 797,850 437,000 pecial Revenue Funds . Equipment Reserve . Sanitary Landfill . Safety . Storm Sewer $ 90,950 246,550 30,200 175,000 1LoUIfs 5.0 2.0 38.0 1.8 13.5 6.3 5.0 8 New Positions to be Added in 006 (Special Revenue Funds) . Ice Arena Office Assistant (Part Time) Special Revenue Funds Full Time quivalent Employees (FTEs) Department EDNHRA Ice Arena Total Enterprise Funds Revenue . Sewer - $2,044,500 . Garbage - 1,098,500 . Liquor - 5,822,250 (see detail for stores) 2005 2.0 2.7 4.7 Expense $1,916,850 1,081,700 5,488,650 # of FTEs 2006 2.0 3.2 5.2 Net Effect $127,650 16,800 333,600 9 nterprise Funds (Continued) Revenue . Northbound - $4,021,500 Liquor Expense Cost of Sales $2.,946,000 Operating 776.750 Total $3,72.2.,750 . Westbound - $1,800,750 Liquor Cost of Sales Operating Total $1,32.6,900 m.QQQ $1,765,900 New Positions to be Added in 006 (Enterprise Funds) . Sewer Jetting Crew Assistant (Part Time) Enterprise Funds Full Time quivalent Employees (FTEs) # of FTEs Department Sewer Liquor Total 2005 6.0 13.0 19.0 2006 6.2 13.0 19.2 10 ublic Input . Open Public Hearing . Request public input . Announce date and time of continuation hearing, if necessary onclusion . City Council will adopt the 2006 tax levy and budget at the next meeting 11 Sherburne County Auditor/Treasurer Ramona Doebler 13880 Hwy 10 Elk River MN 55330 75-120-1300 ~ \..." ;~ '-' . ..r'\\ '1'\)'0'" ... Taxpayer # 3264 CITY OF ELK RIVER 13065 ORONO PKWY ELK RIVER MN 55330 The taxable market values for property tax payable in 2006 were sent to you in the spring of 2005. The period to discuss possible changes has "passed and changes can no longer be made to your property valuation. It is included here for your information only. Sec:20 Twp: 33.0 Rg:26 Lot: Blk: EXEMPT S 283.71 FT pF W 626.12 FT OF NE 1-4 EX THEREFROM ALL THAT PT LYING ELY SLY & SELY OF A LINE DES AS COM AT SW COR OF NE 1-4, THENCE N 89 DEG 40 MIN 17 SEC Your Proposed Property Tax for 2006 This is Not a Bill - Do Not Pay ! Sherburne County 2005 2006 Acres: Property . Class 2.92 RES. NON-HS ES. NON-HSTD Taxable Mkt Value New Imp Tax Cap. Value 1>b>l'''t-\ 0'" ,~ +'"" +b b.a. ~,~c.. U ~~Q. .l. o.."c- ~"~ ? u...\c\\ '" ~~, "\ . Sherburne County 608.72 633.85 714.30 721.89 Your local units of government have proposed the amount of property taxes that they will need for 2006. Column (1) shows your actual 2005 property taxes. Column (2) shows what your 2006 property taxes will be if your local jurisdictions approve the property tax amounts they are now considering. Any upcoming referendums, legal judgments, natural disasters, voter approved levy limit increases, or special assessments could change these amounts. Your county commissioners, school board, and city council (if your property is located in a city over 500 population) will soon be holding public meetings to discuss their proposed 2006 budgets and proposed 2006 property axes. (The school board will discuss the 2005 budget). You are invited to attend these meetings to express your opinion. The meeting places and times are listed on the bottom of the page. Also shown are the addresses and telephone numbers for these local units of government if you have comments or questions concerning the proposed property tax amounts shown on this notice. No meeting is required if a local unit of government is not increasing its property taxes for 2006 or if its increase is not above the rate of inflation. There is also no public hearing on the state general tax. " .,'. . :.:.}~:::;::;;:~::::::::::::::'::::::::":::::. ,:::;:::;:;:;:;:::;=;=;=:=:r:;::;::':;:; .:':.:':':';':':"'::-:':':'~'11':':':':':':':':"':':':.:.:.:.:.:.:.:.:.:.:.:.:.:.;.:.:.:.:::.:.:.;.:.:.:.:.:.:.:t2J';':':':':':':':':':':':':':':':':':':':':':':':' :'l":i':':I:li:i,lll:::i:.ii'i::':I'.i:ll:l:i'llli:::::.lilji:':::.I'.:::::::::'::I':':il.l::.:.:I.::i:::'i:i:I'l:'iii:;::i:i:i.iill:I~'~f!'!~lllllil:II:II:lilli::llllillllllllllllf~~lllli:lllllllllillilllll: ELK RIVER CITY State Gen ax. SChool DiStrict; 728 Voter approved levies: Other local levies: Special Taxing District: Tax Increment Tax: Fiscal Disparity Tax: 622.48 67.47 77 .48 .00 .00 660.60 202.51 66.70 .00 .00 2,366.00 Total excluding special assessments: Percent change: Bil e:t:.and T.ax Heariri 's;TricatioiisalidDates ...... Sherburne County 6:30 P.M. DEC 1 THUR COMMISSIONER'S ROOM GOVERNMENT CENTER ELK RIVER MN 55330 ELK RIVER CITY 6:30 P.M. DEC 5 MON CITY HALL 13065 ORONO PARKWAY ELK RIVER MN 55330 ELK RIVER 7:00 P.M. NOV 29 TOE SCHOOL DISTRICT OFF 815 HIGHWAY 10 ELK RIVER MN 55330 2,010.00 17.7 % ..... '.' .. "'Mailin . Addi'essesiilidTelifhrine.llhlfritiei'sf. .. . SHERBURNE CO BOARD 13880 HWY 10 ELK RIVER, MN 55330 763-241-2701 CITY OF ELK RIVER 13065 ORONO PKWY ELK RIVER, MN 55330 763-635-1000 RICK JAMES, FIN OFFICER 815 HIGHWAY 10 ELK RIVER, MN 55330 763-241-3400 I This Is Not a Bill - Do Not Pa tintltrp-09/02/05 General Fund SOURCE OF FUNDS 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED GENERAL TAX $ 4,415,026 $ 4,905,845 $ 6,051,800 $ 7,280,500 INTERGOVERNMENTAL REVENUES 814,285 851,580 963,750 938,650 CHARGES FOR SERVICES 896,233 900,920 700,850 700,850 FINES & FORFEITS 177,242 153,276 154,000 159,500 LICENSES & PERMITS 1,143,614 1,249,845 871,000 870,700 OTHER REVENUES 55,006 90,256 51,700 82,200 TRANSFERS 341,000 428,869 491,000 564,150 USE OF RESERVES TOTAL $ 7,842,406 $ 8,580,591 $ 9,284,100 $ 10,596,550 GENERAL TAX Ad Valorem Tax Gravel Tax $ 7,220,500 60,000 $ 7,280,500 INTERGOVERNMENTAL REVENUES Local Government Aid PERA Aid Police Relief Urban Street Maintenance Police Training Reimbursement Other Grants (COPS) 686,800 11 ,500 150,000 36,000 9,000 45,350 938,650 CHARGES FOR SERVICES GENERAL GOVERNMENT Administrative Project Fees Planning & Zoning Fees Plan Check Fees Contractor License Surcharge Sew~r 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 11 ,000 2,500 78,850 PUBLIC WORKS Street Services 28,000 RECREATION Recreation Fees Concessions Bulilding Rent Park\Facility Fees 115,000 30,000 2,400 13,500 700,850 FINES & FORFEITS Court Fines Parking Fines LICENSES & PERMITS PERMITS Building Permits Building Permit Surcharge Plumbing & Heating Permits Electric Permits Other Non-Business LICENSES Animal Cigarette Liquor Amusement Garbage Haulers Mineral Extraction Apartment Licenses Other Business OTHER REVENUE Interest Refunds & Reimbursements-ERMU Contribution-Guardian Angels Miscellaneous Revenue TRANSFERS Liquor Capital Outlay Reserve Landfill Street Reserve NSP/RDF Reserve Drug Forfeiture Sewer Utilities Economic Development Authority Housing & Redevelopment Authority TOTAL REVENUES SOURCE OF FUNDS 155,000 4,500 625,300 1 ,400 138,800 200 6,000 2,000 3,000 50,250 1,400 850 13,500 15,000 13,000 50,000 25,500 3,700 3,000 195,000 98,150 35,000 45,000 39,500 20,000 105,000 17,000 9,500 159,500 870,700 82,200 564,150 $ 10,596,550 APPROPRIATIONS SUMMARY 2003 2004 2005 2006 % of % $$ 2005 ACTUAL ACTUAL ADOPTED PROPOSED Total Change Increase % of Total MAYOR & COUNCIL $ 175,464 $ 169,618 $ 195,150 $ 200,950 1.90% 2.97% $ 5,800 2.10% CABLE TV 56,448 61,685 117,850 88,700 0.84% -24.73% (29,150) 1.27% ADMINISTRATION 327,424 381,642 408,900 420,650 3.97% 2.87% 11,750 4.40% ELECTIONS 30,551 1,450 35,900 0.34% 2375.86% 34,450 0.02% FINANCE 324,414 381,416 464,500 508,300 4.80% 9.43% 43,800 5.00% INFORMATION TECHNOLOGY 96,521 147,675 200,200 256,700 2.42% 28.22% 56,500 2.16% LEGAL 186,106 194,926 219,400 242,450 2.29% 10.51 % 23,050 2.36% PLANNING 310,381 315,108 374,050 442,350 4.17% 18.26% 68,300 4.03% CITY HALL 99,659 143,937 180,200 211,300 1.99% 17.26% 31,100 1.94% CONTINGENCY 5,463 156,704 100,000 110,000 1.04% 10.00% 10,000 1.08% POLICE 2,532,829 2,827,750 3,081,000 3,543,850 33.44% 15.02% 462,850 33.19% FIRE 402,800 505,909 523,950 625,350 5.90% 19.35% 101,400 5.64% EMERGENCY MANAGEMENT 24,352 23,536 23,900 42,300 0.40% 76.99% 18,400 0.26% BUILDING & ENVIRONMENTAL 566,158 669,039 710,750 743,700 7.02% 4.64% 32,950 7.66% STREETS 721,711 746,285 794,650 930,100 8.78% 17.05% 135,450 8.56% SNOW REMOVAL 105,573 121,340 250,350 255,200 2.41% 1.94% 4,850 2.70% EQUIPMENT SERVICES 272,663 279,480 278,600 270,250 2.55% -3.00% (8,350) 3.00% ENGINEERING 88,266 83,941 105,000 188,000 1.77% 79.05% 83,000 1.13% PARK MAINTENANCE 325,625 400,177 390,000 535,250 5.05% 37.24% 145,250 4.20% RECREATION 400,977 495,937 600,950 649,350 6.13% 8.05% 48,400 6.47% SR. CITIZEN PROGRAMS 81,315 89,925 96,450 110,750 1.05% 14.83% 14,300 1.04% ENERGY CITY 12,255 12,831 18,100 40,000 0.38% 120.99% 21,900 0.19% TRANSFERS 193,330 105,860 148,700 145,150 1.37% -2.39% (3,550) 1.60% TOTAL $ 7,309,734 $ 8,345,272 $ 9,284,100 $ 10,596,550 100.00% 14.14% $ 1,312,450 100.00% 12/1/2005 I'll 1ii o ~ I'll E E :J dim ~ ~ .:.:2 jJJ'O '0 ~ ~~ 6~ C :J LL Iii a; C (J) C!l "g G) c.. ui fIJ o t.l G) "g > tll <(cn" It) Q; ~ o..c:u ~5oll "g G) tIl .~ o ~~ tIl Q.:;:G) ~cne' Q. a... ~ ~~u ~5oll iU '0 I- srG' "a;:; ca :J uO tIl .!!! C. Q. :J cn Iii Xl C t.l o ._ f! ~ G) G) o.cn iU '0 I- f! .G) O'lii 'C u ca .. I- tIl .!!! C. Q. :J cn - tIl ca G) c: t.l o ._ f! ~ G) G) o.cn - c: G) E E G) > o Cl ~ G) c G) Cl '#.cfl.oR. 0<0<0 o Ii) Ii) o-<i-<i ONN ~ cft.?ft.cft. ONOl OlNOl ooai '#.cft.cft. 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'tl c: :J u.. ro Iii c: Q) Q) C)Q)~ ro '" Q) 15 m g I- ~ CCo "E"E"E Q) Q) :J 000 Iii Iii E Q..Q..<( GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES OTHER REVENUES TOTAL LIBRARY REVENUE ANALYSIS 2003 ACTUAL $ 64,451 4,626 125,455 $ 194,532 Special Revenue Funds 2004 ACTUAL $ 64,411 4,258 112,673 $ 181,342 $ 2005 2006 ADOPTED PROPOSED $ 69,000 $ 69,000 110,100 179,100 $ GENERAL PROPERTY TAX Ad Valorem Tax 100,400 169,400 OTHER REVENUES Building Rent Interest Income Host Fee ............................................ $ 69,000 $ 69,000 EXPENDITURE ANALYSIS PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TRANSFERS OUT TOTAL 2003 ACTUAL $ 5,658 2,503 38,295 $ 5,400 5,000 90,000 100,400 $ 169,400 2005 ADOPTED $ 6,450 6,400 49,850 62,700 $ 2006 PROPOSED $ 14,650 6,400 36,200 57,250 PERSONAL SERVICES Part Time Salaries Employee Pensions Employee Insurance SUPPLIES Office Supplies Operating Supplies OTHER SERVICES & CHARGES Postage Conferences & School~ Publishing Insurance Utilities Bldg. Repair/Maint. Equip. Repair/Maint. Programming Dues & Subscriptions CAPITAL OUTLAY Improvement Projects TRANSFERS OUT Building Debt 2004 ACTUAL $ 6,451 9,751 38,695 224,530 29,000 110,033 75,456 $ 389,460 $ .............................................. $ 12,900 1,550 200 $ 250 6,150 50 1,000 1,100 1,600 9,500 11,250 1 ,400 10,000 300 14,650 6,400 36,200 $ 57,250 PERSONAL SERVICES SUPPLIES OTHER SERVICES AND CHARGES CAPITAL OUTLAY DEBT SERVICE TOTAL ICE ARENA EXPENDITURE ANALYSIS 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED $ 208,361 $ 222,380 $ 275,650 $ 286,600 56,508 57,817 65,500 101,250 216,232 195,175 192,750 211,350 447,630 8,000 201,485 200,215 198,700 198,650 $ 682,586 $ 1,123,217 $ 740,600 $ 797,850 PERSONAL SERVICES Regular Salaries Overtime Salaries Part Time Salaries Employee Pensions Employee Insurance SUPPLIES Fuels & Lubricants Uniform Allowance Operating Supplies Vending Supplies Merchandise for Resale OTHER SERVICES & CHARGES Other Professional Services Telephone Postage Travel, Conferences & Schools Publishing Insurance Utilities Repair & Maintenance Credit Card Fee Contractual Services Equipment Rental Dues & Subscriptions CAPITAL OUTLAY Equipment DEBT SERVICE Principal Interest ................................................... $ 140,800 200 101,150 25,000 19,450 $ 286,600 700 400 60,750 17,000 22,400 101,250 2,950 1,550 1,200 5,500 8,250 140,300 34,300 3,000 7,700 6,250 350 211,350 120,000 78,650 198,650 797,850 $ CHARGES FOR SERVICES OTHER REVENUES TRANSFERS TOTAL ICE ARENA REVENUE ANALYSIS 2003 ACTUAL $ 519,423 65,120 115,408 $ 699,951 2004 ACTUAL $ 584,646 53,367 503,797 $ 1,141,810 2005 ADOPTED $ 599,000 34,400 72,100 $ 705,500 2006 PROPOSED $ 680,900 37,800 79,150 $ 797,850 CHARGES FOR SERVICES Ice Rental Recreation Fees Admissions Dry Floor Events Concessions Sign Rental Building Rent Skate Sharpening OTHER REVENUE Vending Miscellaneous sales TRANSFERS Transfer from General Fund Transfer from Equipment Reserve TOTAL ........... ........ ..... ......... ................ $ 389,400 134,500 42,000 15,000 75,000 18,500 2,500 4,000 $ 35,000 2,800 79,150 680,900 37,800 79,150 $ 797,850 EQUIPMENT CERTIFICATES - CAPITAL OUTLAY CAPITAL OUTLAY TOTAL 2003 ACTUAL $ 357,100 $ 357,1 00 2004 ACTUAL $ 359,216 $ 359,216 2005 ADOPTED $ 345,000 $ 345,000 2006 PROPOSED $ 437,000 $ . 437,000 EXPENDITURE ANALYSIS CAPITAL OUTLAY BY TYPE Motor Vehicles Other Equipment $ 347,000 90,000 $ 437,000 CAPITAL OUTLAY BY DEPARTMENT STREETS Motor Vehicles PARKS Other Equipment 347,000 90,000 347,000 90,000 $ 437,000 SANITARY LANDFILL REVENUE ANALYSIS INTERGOVERNMENTAL REVENUES OTHER REVENUES TRANSFERS IN TOTAL 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED $ - $ 5,354 $ - $ 214,986 24,170 20,000 25,000 $ 214,986 $ 29,524 $ 20,000 $ 25,000 OTHER REVENUE Interest Income ..................................... ........ $ 25,000 EXPENDITURE ANALYSIS PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES TRANSFERS OUT TOTAL PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance SUPPLIES Operating Supplies OTHER SERVICES & CHARGES Legal Services Other Professional Services Utilities Contractual Services (Boys & Girls Club) TRANSFERS OUT Composting Reimbursement Recycling Rebates 2003 . ACTUAL $ 16,020 65,331 32,130 $ 113,481 2004 ACTUAL $ 22,974 14,151 84,527 36,688 $ 158,340 25,000 $ 25,000 2005 ADOPTED $ 25,100 10,000 8,500 42,800 $ 86,400 2006 PROPOSED $ 55,550 10,000 133,500 47,500 $ 246,550 ...................... ...... .-.......... ......, $ 43,800 5,300 6,450 $ 55,550 10,000 10,000 20,000 100,000 1,500 12,000 133,500 35,000 12,500 47,500 $ 246,550 GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES OTHER REVENUES TRANSFERS IN TOTAL SAFETY REVENUE ANALYSIS 2003 ACTUAL $ 2005 2006 ADOPTED PROPOSED - $ - $ 2004 ACTUAL - $ 36,876 45,000 40,000 37,559 OTHER REVENUE $ 36,876 $ 37,559 $ 45,000 $ 40,000 Interest Income Insurance Dividend 10,000 30,000 40,000 $ 40,000 EXPENDITURE ANALYSIS 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED $ - $ - $ 1,412 6,478 6,700 8,200 12,449 12,404 19,800 22,000 $ 13,861 $ 18,882 $ 26,500 $ 30,200 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance SUPPLIES Operating Supplies OTHER SERVICES & CHARGES Other Professional Services Travel, Conferences & Schools Dues & Subscriptions ............ ....... ..........................., $ - $ 8,200 8,200 20,000 1,500 500 22,000 $ 30,200 SURFACE WATER MANAGEMENT GENERAL PROPERTY TAX INTERGOVTL REVENUES CHARGES FOR SERVICES OTHER REVENUES TOTAL REVENUE ANALYSIS 2003 ACTUAL $ 163,421 11 ,176 51,696 2004 ACTUAL $ 163,377 10,800 88,504 4,839 $ 226,293 $ 267,520 2005 2006 ADOPTED PROPOSED $ 175,000 $ 175,000 GENERAL PROPERTY TAX $ 175,000' $ 175,000 Ad Valorem Tax Note: Impact Feesare not included. SUPPLIES OTHER PROJECTS TOTAL ............................................... $ 175,000 $ 175,000 $ 175,000 EXPENDITURE ANALYSIS 2003 2004 ACTUAL ACTUAL 7,187 740,707 98,304 $ 740,707 $ 105,491 2005 2006 ADOPTED PROPOSED 10,000 175,000 165,000 $ 175,000 $ 175,000 SUPPLIES Operating Supplies OTHER PROJECTS NPDES Related Costs Drainage Projects 10,000 $ 10,000 23,000 142,000 165,000 $ 175,000 Enterprise Funds WASTE WA TER TREA TMENT SYSTEM CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES USE OF RESERVES TOTAL SOURCE OF FUNDS 2003 ACTUAL $1,054,110 818,166 $1,872,276 o $1,872,276 2004 ACTUAL $1,141,437 1,288,728 $2,430,165 o $2,430,165 2005 ADOPTED $1,152,000 800,000 $1,952,000 o $1,952,000 2006 PROPOSED $1,234,500 810,000 $2,044,500 o $2,044,500 REVENUE ANALYSIS CHARGES FOR SERVICES Customer Charges OTHER REVENUE Sewer Connection Charges Interest Income TOTAL REVENUES Use of Reserves TOTAL SOURCE OF FUNDS $1,234,500 750,000 60,000 $1,234,500 810,000 $2,044,500 $2,044,500 WASTE WATER TREATMENT SYSTEM PERSONAL SERVICES SUPPLIES OTHER SERVICES AND CHARGES CAPITAL OUTLAY DEBT SERVICE TRANSFERS OUT TOTAL 2003 ACTUAL $253,884 58,755 942,795 243,049 338,264 33,910 $1,870,657 2004 ACTUAL $280,617 39,544 1,028,543 115,699 33,475 $1,497,878 2005 ADOPTED $340,200 56,700 969,400 49,500 216,500 33,050 $1,665,350 2006 PROPOSED $372,150 77,200 1,080,150 110,000 234,850 42,500 $1,916,850 PERSONAL SERVICES Regular Salaries Overtime Salaries Part Time Salaries Employee Pensions Employee Insurance SUPPLIES . Office Supplies Operating Supplies Motor Fuels & Lubricants Equipment Parts OTHER SERVICES & CHARGES Engineering Services Audit Other Professional Services Telephone Postage Printing & Publishing Repair & Maintenance Insurance Solid Waste Utilities Cleaning Services Contractual Services Uniform Rental Depreciation Conferences & Schools Dues & Subscriptions Licenses & Taxes CAPITAL OUTLAY Buildings Improvement Project Equipment DEBT SERVICE Principal Interest TRANSFERS OUT General Fund Debt Service EXPENDITURE ANALYSIS $273,400 17,500 4,950 36,150 40,150 1 ,400 34,400 5,500 35,900 50,000 4,000 10,950 2,550 600 1,000 59,850 11,500 3,000 125,000 600 30,000 4,000 765,000 2,450 100 9,550 110,000 120,000 114,850 20,000 22,500 $372,150 77,200 1,080,150 110,000 234,850 42,500 $1,916,850 LIQUOR STORE 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED SALES 4,152,235 4,341,148 4,600,000 5,800,000 COST OF SALES 3,040,286 3,160,093 3,141,950 4,272,900 GROSS PROFIT 1,111,949 1,181,055 1,458,050 1,527,100 OTHER REVENUE: INTEREST INCOME 24,232 30,974 20,000 20,000 MISCELLANEOUS 4,041 4,555 500 2,250 TOTAL 1,140,222 1,216,584 1,478,550 1,549,350 REVENUE ANAL YSIS Northbound Westbound Cost of Cost of Gross Gross Profit Sales Sales Sales Sales Profit Liquor $ 1,200,000 $ 876,000 $ 540,000 $ 394,200 Beer 2,000,000 1,520,000 900,000 684,000 Wine 600,000 402,000 270,000 180,900 Other Sales 200,000 124,000 90,000 55,800 Freight 24,000 12,000 4,000,000 2,946,000 1,800,000 1,326,900 Gross Profit 1,054,000 473,100 $1,527,100 Other Revenue Interest Income 20,000 20,000 Miscellaneous 1,500 750 2,250 TOTAL REVENUES $ 1,075,500 $ 473,850 $1,549,350 LIQUOR STORE 2003 2004 2005 2006 ACTUAL ACTUAL ADOPTED PROPOSED PERSONAL SERVICES $ 350,101 $ 368,726 $ 413,900 $ 523,950 SUPPLIES 11,019 8,875 18,000 30,000 OTHER SERVICES AND CHARGES 178,591 191,163 248,650 365,500 CAPITAL OUTLAY 10,000 DEBT SERVICE 186,090 31,300 190,250 63,000 TRANSFERS OUT 183,300 465,568 233,300 233,300 TOTAL $ 909,101 $ 1,065,632 $ 1,114,100 $ 1,215,750 EXPENDitURE ANALYSIS PERSONAL SERVICES Northbound Westbound Total Regular Salaries 178,400 111,250 $ 289,650 Overtime Salaries Part Time Salaries 78,000 58,000 136,000 Employee Pensions 31,300 20,650 51,950 Employee Insurance 24,750 21,600 46,350 $523,950 SUPPLIES Operating Supplies 23,000 5,000 28,000 Uniforms 1,000 1,000 2,000 30,000 OTHER SERVICES & CHARGES Audit 5,000 2,000 7,000 Other Professional Services 500 500 1,000 Telephone 3,500 3,500 7,000 Postage 50 50 100 Conferences & Schools 500 500 1,000 Advertising 15,000 15,000 30,000 Insurance 15,000 7,000 22,000 Utilities 30,000 25,000 55,000 Repair & Maintenance 22,000 1,000 23,000 Rug & Laundry Services 3,000 1,000 4,000 Depreciation 64,500 75,000 139,500 Dues & Subscriptions 1,500 1,500 3,000 Licenses & Taxes 450 450 900 Credit Card Fees & Uncollectible Debt 45,000 25,000 70,000 Miscellaneous 1,000 1,000 2,000 365,500 CAPITAL OUTLAY Fumiture & Equipment DEBT SERVICE Principal Interest 63,000 63,000 63,000 TRANSFERS OUT General Fund 195,000 195,000 City Hall Debt Service 38,300 38,300 233,300 $ 776,750 $ 439,000 $ 1,215,750 $ 1,215,750 GARBAGE COLLECTION INTERGOVERNMENTAL CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES TRANSFER IN TOTAL SOURCES OF FUNDS REVENUE ANALYSIS 2003 ACTUAL $ 16,562 806,102 8,612 $ 831,276 o $ 831,276 2004 ACTUAL $ 14,263 964,398 3,743 $ 982,404 6,688 $ 989,092 2005 ADOPTED $ 5,000 1,020,000 11,500 $ 1,036,500 3,800 $ 1,040,300 2006 PROPOSED $ 5,000 1,080,000 1,000 $ 1,086,000 12,500 $ 1,098,500 INTERGOVERNMENTAL Special Assessments CHARGES FOR SERVICES Garbage Customer Charges OTHER REVENUE Interest Income Customer Penalties TOTAL REVENUES TRANSFER IN FROM LANDFILL TOTAL SOURCES OF FUNDS 5,000 1,080,000 1,000 5,000 1,080,000 1,000 EXPENDITURE ANALYSIS PERSONAL SERVICES OTHER SERVICES AND CHARGES TOTAL 2003 ACTUAL $ 3,833 880,699 $ 884,532 2004 ACTUAL $ 7,232 927,767 $ 934,999 2005 ADOPTED $ 7,900 1,011,900 $ 1,019,800 1,086,000 12,500 $ 1,098,500 2006 PROPOSED $ 10,600 1,071,100 $ 1,081,700 PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance OTHER SERVICES & CHARGES Billing Services Other Professional Services Postage Hauler Contracts Solid Waste Recycling Rebates ............................................. $ 8,400 1,000 1,200 $ 10,600 12,000 1,500 100 725,000 320,000 12,500 1,071,100 $ 1,081,700 I !L..L I~V.L.L"'4 .L.L/0V Vv.L.L""'4f !J..)'J..).U. L..UWLl..... L..CVCL.. iH/\. f V0c..LT.L0LT.;:;J.L rHOC c../ " TAX LEVY AND BUDGET HEARING Independent School District #728 815 Highway 10 North Elk River, Minnesota 55330 November 29, 2005 7:00 P.M. District Office FILE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL FAX:7632413491 PAGE 3/ 9 TAX LEVY AND BUDGET HEARING November 29, 2005 1. Purpose of this meeting:Introductions 2. Factors I mpacting Tax Increases 3. Tax Levy/Rate Overview 4. How are your 2006 School Taxes Spent? 5. Components of Spread Levy 6. How are General Fund Dollars Spent? 7. 2005-6 Budget Overview -1- FILE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL FAX:7632413491 PAGE 4/ 9 FACTORS IMPACTING TAX INCREASE/DECREASE Issues Driven by Legislative Decisions: -Change in tax capacity rate structure. -Laws impacting code compliance. Issues Determined by District Voters: -Voter approved bond issue. ..Voter approved referenda. Factors Set by County/City Assessor's Office .Possible change in assessed market value. -Possible change in property classification. -2- riLE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL TAX LEVY/RATE OVEVIEW ADJUSTED NET TAX CAPACITY 2004 2003 DIFFERENCE PERCENT SPREAD LEVY FY 2007 FY 2006 DIFFERENCE PERCENT MARKET VALUE 2004 2003 DIFFERENCE PERCENT TAX RATE FY 2006 FY 2005 DIFFERENCE -3- FAX:7632413491 $56,942,204 $49,061,757 $7,880,447 16.06% . $27,935,306 $22,276,610 $5,658,696 25.40% 4,522,601,250 3,877,668,132 644,933,118 PAGE 5/ 9 16.63% La. r C. o~-rf. cJr- ..,...o..~~ ~o~ ~ ~ 'v\ ...~'o ~e. (...oW\. ~ 33.00ty. ~ t.,. ,~~ '0 31.1H~ ~~ .,~ t '0 1.89% ! . q ~ '"' ~.a. or c..t..~ "C\ c.. 't't. 0.. ~ ~ \~, \:~ ~ ('(\.0..0( \lA t " '^ \ \Ie \ .-. V '\ ~~ \l'\'~"I\."l. \.\ ..,fi ~o FILE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL FAX:7632413491 PAGE 6/ 9 HOW ARE YOUR 2006 SCHOOL TAXES SPENT? Percent GENERAL FUND Levy to operate the district, to provide regular and 5p&cial education transportation 32.88tyo COMMUNITY EDUCATION FUND Levy for Community Education programs 2.94% DEBT SERVICE Levy for repayment of principal and interest on district debt 64.18% TOTAL LEVY BEFORE CREDITS 100.00% Note: Based on MDE School tax report- 2005 Payable 2006 4- FILE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL FAX:7632413491 PAGE 7/ 9 COMPONENTS OF SPREAD LEVY Operating referendum 7,051,874 Voter approved, state allocates Equityl Transition 995,429 State compulea, allocates Operating Capital 1,026,102 State computn, allocates Lease Levy 813,861 SIaIe compules, allocates Integrationl Desegregation Program 373,152 State computes, allocates Judgmont Levy 253,213 Dilicrellonary Career Technical 149.787 SIaIe computes, allocates Safe Schools 374,451 State computes. allocates Heallh and SafelY 417.756 Discretionary Previou5 Yea", Adjustments (175.464) Community Education 719.092 state computes. allocates Payments on Bonded Debt 15,886.704 Voter approved, state allocates Miscellaneou5 49,349 State computes, allocates Total Spread Levy 27,935.306 -5- FILE No.214 11/30 '05 11:48 ID:D.O. LOWER LEVEL FAX:7632413491 HOW ARE GENERAL FUND DOLLARS SPENT? Expenses incurred in the operation of the district are paid from the General Fund. The following schedule relates how the dollars allocated to the General Fund are spent: District and auilding Administration District Support Services Regular Instruction Vocational Instruction exceptional Instruction Instructional Support Pupil Support Sites, Buildings, and Equipment Fiscal and Other Fixed Cost Programs Total General Fund Note: Based upon FY05 Audit -6. PAGE 8/ 9 6.65% 3.47% 49.43% 2.76% 19.80% 5.18% 2.67% 8.59% 1.45% 100.00% rIll: No.214 11/30 '05 11:48 ID:D~O. LOWER LEVEL FAX:7632413491 2005-6 Budget Overview Actual' Budget Percent 2004-05 2005-06 Change REVENUES General Fund $ 81,384,054 $ 86.963,379 6.860/4. Food Service $ 3,990,009 $ 4,114,000 3.110/0 Community Education $ 3.490,797 $ 2,770,377 -20.64% Debt Service S 10,594,370 $ 15,348,786 44.880,4 EXPENDITURES General Fund $ 83,385,268 $ 88,348.379 5.95% Food Service $ 4.269,425 $ 4,114,000 -3.64% Community Education $ 3.368,464 $ 2,791,046 -17.140/4. Debt Service S 12,801,027 $ 14.300,450 11.71% Note: Fiscal 2006-7 budget amounts have not yet been set. The 2006-7 budget will be finalized in the spring of 2006. .7- PAGE 9/ 9 l ~\t"'D"'" ~~~"e... Lov'l\.~ ~l.\TOr t f\ 'O~ \ "c...\vcl...t. cl \ " ~~ ~o \ "T" rtt- V'\Ik.'f\. do\) 't' ~ Revised 12/1/05 12/1/2005 Elk River School District #728 2005 2006 Proposed Net Adjusted Tax Net Adjusted Tax Rate Levy Rate (%) Levy Proposed Rate (%) Increase Gen MV Ref - Voter 6,154,077.37 0.14002 6,937,136.95 0.13574 Gen MV Ref - Other 344,871.59 0.00785 979,232.49 0.01916 1. Total MV Levy 6,498,948.96 0.14787 7,916,369.44 0.15490 4.75% Gen NTC Tax 678,512.96 1.454 3,751,457.74 6.879 Comm Serv - Other 640,785.19 1.373 707,391.97 1.297 Gen Debt - Voter 13,522,439.66 28.975 14,437,061.39 26.472 Gen Debt - Other 487,991.20 1.046 1,191,158.74 2.184 2. Total NTC Levy 15,329,729.01 32.848 20,087,069.84 36.832 12.13% Certified Levy Fiscal Disp Adj Net Adjusted Levy * 22,276,609.97 (447,932.00) 21,828,677.97 * 28,466,604.28 (463,165.00) 28,003,439.28 1. MV Levy increase is 21.81 %. Because of increased "MV Tax Base:, the MV rate increased by only 4.75%. 2. NTC Levy increase is 31.03%. Because of in creased "NTC Tax Base", the NTC rate increased by only 12.13%. MV is Market Value NTC is Net Tax Capacity *Net Adjusted Levy is the "Certified" Levy less Fiscal Disparity Adjustment. HIDATAIElk River SD #728.xls From: I~UD I TOR 17632412869 12/01/2005 10:33 #431 P.002/011 SHERBURNE COUNTY, 13880 HWY 10, ELK RIVER, :MN 55330 TRUTH IN TAXATION and BUDGETING HEARING DECEMBER 1,2005 6:30 P.M. AGENDA 6:30 p.m. CONVENE INTRODUCTION AND PURPOSE OF THIS MEETING DISCUSSION ON COUNTY LEVY PUBLIC COMMENT OTHER INFORMATION DISCUSSION 7;30 p.m. ADJOURN *Note: Becker School District Truth in TaxatioD meeting is scheduled for Monday, December 5tb, 2005 From: ~,UD I TOR ~ CIl :.: ~ tt.l tr.l ;;c III o o N tIl ~ CD o o N_. ~> ~CI:l c.. ~... ICo I-z ~o ~ II) 0 g l:1. I 0 0= l;.) ....- a. a:l B 'C CI:l ~ 11)... " III 0 1:: Oz Q) Do .c:: 00t1l ....- c..0 loo'- ~.s:: o~ > ~ ;; .. Q.... OmCC .;::c::;~ t' ;; .- ~ d' .Ii ~-5;;g.;.!- , ~'~i~i~ "'~"l:;:~ 5S!!liiie i '!~il ~~ -~Ol!'- iiijd i"'l~~.} E8~ :~; j~~2S'" :si8 Ue.~ .. ;'''i Iii .: ~ ~:o 1; .! .s . 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C"IINNC"II enc<e:tc CO'r""COLO <e:tCOON ""':oior-: a3~~~ Lri'crSas~ ~<e:t'l:flt') Z"l:f'COC\lC\lU')C\I..................MO O~~_~~~~~C:~~g I::; oi ..... ri (0- ai ri ~ as ~ ~ oi ~<e:tLt')!.n!.nln(CCC(C.................. ::> a.. o c.. ~ ~ >- - 'r"" - ~~~~~~8o~8S~~ O')C>O')O)O')C>CCCOOOO 'r""~....................NNNNC"IINN 12/01/2005 10:34 #431 P.005/011 - o o o o o c:q, From:AUDITOR 17632412869 12/01/2005 10:34 #431 P.006/011 Sherburne County 2002 . Proposed 2006 Tax Rates (%) by Taxing Authority . i Ll1 20~1 2003 I I ~.OOS Rates I 2004 I 2005 I ...- 1 : P!oDosed Sherburne County I 47':5]7 ; 46.277: 45.249 : 44.616 [(2) 42.664 I ! I I I I CIty of Becker i 31.4631 29.905 i 27.0351 26.7791 30.555 i City of Big Lake I 47.479 48.8171 45.2251 43.385 I 41.299 City of Clear Lake I 36.619 38.740'1'~ 31.678i 28.9221 31.114 City of Elk RIver I 43.600 I 44.614 43.182 43.763 43.162 City of Princeton I 62.488 65.785 61 .418 62.060 60.276 -- City of St. eloud 46.495 42.774 39.303 i 38.423 38.650 City of Zimmerman 63.311 58.682 52.582 49.280 49.519 Sherburne County Regional Rail In ~ounty In County In CountY. Big Lake-MontIcello Hospital 3.459 3.479 3.039 2.667 2.328 Becker Economic Development 0.980 1.023 0.999 0.995 1.049 Elk River_Housing and Redev - 1.131 1.158 1.162 1.113 1.145 . Elk River Economic Development 1.540 1.565 1.585 1.603 1.608 St. Cloud Housina and Redev 0.989 1.064 1.077 1.109 1.137 St. Cloud Metropolitan Transit 1.696 1.648 1J70 1.189 .1.223 Baldwin lownship Becker Towns~!p Big Lake Township, Big Lake Township. Elk River Fire Blue Hill Township - Blue Hill Township. Zimmerman Fire ---- Clear Lake Township Haven TownshIP Livonia Township Orrock Township Palmer Township Santiago Township ISO 51 Foley ISO 477 Princeton 180"'7'26 Secker ISD 727 Big Lake ISD 728 Elk River ISD 742 St. Cloud ..~~D.~~2 Monticello , ....-.-1 I 16.413 18.029 20.067 19.362 30.443 34.760 10.598 6.017 17.661 34.012 14.216 15.412 49.6181 31.212 28.7231 42.246 45.969 17.131 ! 34.495 ' .".....- . 15.187 17.011 14~479 15.701 13.950 11 .908 21.901 19.513 19.391 . 21.678 18.915 17.627 30.621 31.861 26.354 30.621 31.861 26.354 14.045 15.594 13.526 7.017 12.244 10.6611 _. 16.797 16.612 15.136 33.507 29.3671_~.? :~30 I 13.032 14.701 i 13.048 14.553 17.858 16.884 46.58314"5:925~._.44_902 : 29.4661 28.186i 23.6~~~ 2~.532i 19.8981 23.3451 42.832~,_., 40.3251 39.7611 41.352i 30.95~.1. 32.8481 20.717 15.4761' .....~2_907, 31.897 i 28.940 26.3791 : 14.923 10.676 18.677 17.446 21.653 21.653 15.000 9.401 15.967 24.233 12.698 16.917 38.788 23.141 20.891 39.843 36.832 13.833 24.773 I State Tax-{C~!!],m. Ind and Seasonal) i 57:93,3! 54.447i 54.109 i 51.121 i State Tax . 2DO~ Change (Seas only) : \ : : l .. .,-! : i 1----. i -_.;~ ! '..-......... r.--....: I (1) 2002 Tax rates Increase.q~!~njficantly for the county, cities and tow~~~~ps due primarily to reductions in state aids and in cla~!. rates used to calculate net tax capacity..~~lues. ..!,?~~.~form also caused School Rates .~?~~op sign~!~~!,~~ue tC!Jhe state t~~_C?~.~~_~.the ___ General ~ducation Levy-. : _...._~. :. : ...... ..._._ ___ (2) 44.575% was used for "2006 Proposed Tax Notices" : H:\DATA\Tax Rate History.xls 51.000 2'9:000 ~ ~ =' j:Q ~ ~ I ~ 41 .= 3 o U ..Q ~ C "'0 ..... ~ =l S ~ .... . ... ~ u ... 41 ~ From:AUDlTOR ~ \Q r--- ClC ~ ~ .... ~ ~ r..: VI N !<"l ..n ~ 0 to- cc5 lI"i ~j' .... .... - '$. \Q ~ ~ ... ~ ~ tt - r--- r--- cc co t:s iN N N N N N N N ~ = ce.Cl ::: ! ~ 0 ~= ...,. \Q 0 \Q 0\ .... \t'l .... Ir'l \Q r--- \Q cc co !<"l l' ",3 ~ ct 0\ ~. ~ ~ ~ S r--- co w = cc C'l. l' Cl' =--= .-! - !~ = 0;. - - ~ ~ ~ - - ~ j::: ~ !::: ~ "<t ~ ~ Ir'l ... ..0 ~ lI"i c::i S ..,f ~ ..,f w ~ - gj 1;'\ Ir'l N =-'e, !<"l ('"l c""l !<"l ('"l !~ - ... - ~ ~ - - - E c: ~ .fa t1 .!S ~ j j j ~ = ~ ~ 8 of 0 u 0 I:I:l ~ .. ~ t;.;I -= -.r.I ~ en ! 3 ~ N 1.1') \C ~ 0 r--- r--- - !<"l ClC ~ C"l - ...,. C\ C""l r--- !<"l r=-.a C'la e<"J" ~a !<"l- \t'la \C !<"l !<"l 0 0 ~ ;,; 55 Q N 1;'\ !<"l 0 C'I ~ oa r-.: !<"l- ;- ~ ~ ?=:- ;'$;- 0 C""l .... ~ "C ... .... w ~ 0 I - - e. e. ~ ~ ~ ~ * ~ ~ ...,. ... \Q N ... ~- ~ N t"- o N ce r---. U'\ 0 t"- r--- !<"l 'tl 0\ ~ ~ v:S' ...- Q\- - "'l" ~ "Ot 0 ... N ~ N \n r--- Q.Cl .... - 0 U N ce = = ::c * ~ co \0 ~ ~ .... t.n "<t ... E:;. ~ ~. .., ::: co \O_ r--- C -.o- N g ,<;. ...,. ':;l ..... .., C\ r--- .... ClC ClC - t"- ... 0 Q1 .., !<"l ... - N ... ~ c.. = ~ "l:l "0 -5 -i [g of 0 u :c tl l:l =-- =-- !S . . ..... 1 E:i d III t .~ ;I c3 ~ I I ~ rn '5- ~ I ~ :g 0 ~ 1 .J:I :5 rn 0 :c t =- t: ~ ~ = 0 ~ '" J9 t S ~ Q ~ ~ ~ 8 8 0 0 0 0 0 0. 0. 0. 0 0 ] ~. ~- g c::l I 8 8 8 - ,j Oa CC ~ ~ ~ ...... - ;; ~ ~ .... ~ * 17632412869 12/01/2005 10:34 #431 P.007/011 From:AUDITOR 12/01/2005 10:34 #431 P.008/011 17632412868 ~ ~ o E ~~~ <O~ cU g U .s Cd~ OM ::r: ~ -" d' ~ .g ~ ~ _ t'd ; M '0 ~ ~ ~ ~ 6b o 0: ~ ,..c ~ ~ .a .~ ~ ~ aJ ~ ~ ~ o U ~ e ~ .-e aJ ~ CI.:l ~ r:I.) J ,8 5 6 ~ EZ'.g8~ ~~~~N ~O,....,,- 'u > ~ ~ o (/) .0 o ~~~ uO ;..:::N ~ l'.IJ "'0 es u ~~ "'d ~ ~ - ~ 0= o Q'6 e ,Q b.O ~ Q...... .S .,8 t' :S~ 'S ~ ~ 'S ]e~ ~ 5 In o > ..... o 0 e,:, r:I.) ~ o ~~ UN . .... N .--. ;C =' p... From:AUDlTOR 17632412868 12/01/2005 10:34 #431 P.008/011 RESIDENTIAL HOMESTEAD MARKET VALUE CREDIT EXAMPLES'" TAXES PAYABLE 2005 Total Taxable Market Value Homestead Credit'" * $ 50.000 $ 200 75,000 300 76 000 304 100,000 282 200,000 192 300,000 102 350,000 57 400,000 12 413,778 0 450,000 0 " Examples are for both residential and farm homesteads. The farm homestead is comprised of the house, garage and one acre. *"'CREDIT PROVISIONS: Rate-OAO% of Taxable Market Value Maximum-$304 (0.40% of 1 st $76,000) Phase Out- Maximum Credit is reduced by 0.09% of the Taxable Market Value over $76,000. Credit equals $ -0- for Taxable Market Value of $413,778 and over. CALCULATION PROCEDURE: Taxable Market Value ~ Up to and Including $76,000 Over $76,000 but less than $413,778 $413,778 and over 0.40% X Taxable Market Value (TMV) $304 - 0.09% (Total TMV - $76,000) $ -0- 5 \ From:AUDITOR fli~~l..,",,_,~, 17632412868 12/01/2005 10:34 #431 P.010/011 Minnesota Property Tax Refund ;1~~,",~. d'~~,t..~ ~'\~~i9~1l\; .J ~tlJ w:~ ~5~l $;~~f~! ~>j ~iJ] ~ .~.. ,~; I<j iii!~!f.'f,4':~,: ';'~i'r: .~. ~h~....i!f~.~;; ;t;~" ,n. ~;iU.'f"r ,I.. I I ,.-;:1 I 1,,"1 ~t:l ~..;~;;~.,., t"'" . ," 1...K1A !f;,.,.:." ~....'i., ~Jl ..'i'il.,_ tif:~-....;~ ojI",l'! _ !:\'5LI ~~i'.\\ ~.'"I"',il'" ~,,,~':j,,.. '-~'~jj, ~f:'1f.:1 iiG~;, . E ~ n:~'l' ,..' ......... tit'll ~ '~:",,,,&,, ~:;~,~~~I!'Gt.fl~~~r~~'J;';;a'~1)I1;~iif~.s:.l~'l~~tf.iS:~~lI:~,.9':.lJ;~tlt.';r~e.-~:.t~~.'~m~J2t.i:c~~~:,,:zre~!::i~~:~:s'i;~~r.~~,l)~:~':..l~::':'~'\~!(.i~.I' Need forms? - , fR'!l.'\ .~,~ ~\; Ii!. ,~' r Q: (~{~I .~"C',..::, .(. 11'-= ilIk t.?\J l"~' "'\Co . Go to ~~\:7'1li'~l'r..r;1P.:JIi:,€;~",,';,,~~,~[,:,t."~~iJn~~~,\rd~, or II Call anytime day or night iC; I~: ~] "7i-'Q~ iro J!! tJj j5 ,/I ~~:. ,.,~!., -1~U W' ~4a'\;""~~~"'" "~~ Minnesota Relay 71.1 (TTY) File by August 15, 2005. You can expect to receive your refund: E ReD'1lters and moblie home owners: by mid.August for properly c;omfJlt::leu returns filed by June 15 or 60 days after you file, Whichever is later. IlIlI Homeowners: by the end of September for properly completed returns filed by August 1 or 60 days after you file, whichever is later. MINNESOTA- REVENUE From:AUDITOR :,/~;;~>p:, ::~':~;"~\!{'s::, ,:'i ;:,::.. ;; '~);;",::i~::.:;;'," ";, ,;;, ,,:, :,: ,,;,~~~;~~~ ,$",~e~:'f',:, :,.~~" . "'~' ,':ReliefAct6(2904, lUlq1egi~'1lp,on'::""(:,' :::" ' .~=~#t.t~~~~~.;.... " ~m~el' t~es~ f~o.,~,:~)~~s",do,npt:~p~IY'.::::,;:, ,whendetel;nll~l1ng'y'oID,federal adJusted ':, gr9ss.tn~om~ fo~)~1i.iin~so't~::purpp'ses:':':,,:',.: ~l~lr~!~~ :rriustcomplete::S,dlcdwe\ Ml ~c. ,before,'," ,.: yol.i. :;~all 'c6mpiete MIPR, ify6i1 "':'" :):~, ;:;" i. ,: . "~'~.' ~,'''.: .',: ',:'" :~.. ,";!:.", '~',,:' ::,:....:::.:.":.,::':-.\.. :.:'.~:'(,J~' "~';' :':,Cl~ifu e4,'tl'kcd1.'i'~'~tO'f'exli~ri~ei';::h~aith ," ' ',' ;: 'sliviii~s' aCCOtIDtlaean~fciervehide ot,.':: O:':[jl~j~~~f ,1;"~ Relie.f.1c(c;if:~OO?",~~i~has:,,:, ':,~:; .~ ded,i~irig'i:re:v~rJp~~~'~s~~ile~iL :<,,;: . '",,: mernji)er oftlieReserY~, od\iaii9ne1 '~, " ", --' !~:t~~g\'fed~~~p~~::~.{j~fi~ty:' ': '.. :.. p'a;ynj~~ a~>an eligi~le 'S1,lP;;~p~',6f,it.! ,/;+ii~~~~~~~:: '., ...... exd~4~~g:e: gaiIi:on t~e~s~leofyour.: ' :;':,.resi(l:~c~, for fede~1i1 pt1:rPo~~ (~pplie~ : ,billy t.o me~~er,S.9f:tlie military. Who . , '"did notli1.e:i#.m.ehome f61"s.t::reiiSi:> "~~ ye4s',duri,ng':iilte'~ye~r~~,".-:;:::>' .:~, . period'eHdi:i].g' ori'~h.e' date Of'sale)'; '.:, .. .,'"..' . ""..", . ',.' ....: ;';,," ,,,' " , ',. -~~'~~:'" ~~~,:""';';",~ ,~Lb..~~':"';' .C\~~t~tl~~":' .::. :'," . <p~g~::' . Gelleral iMorma,tion. :. :, . ... :,.'~,:. .~.;, ::i~S::' :p~~ri t~rsl" S p~ciili" irisft~~tip ~s~~'. ./, ::,:, ~;,'6i:, ,. Home6wnerS'.speciaI. i1Wcruciions,. .:;':..7'. . Line' inso'ucribns:': , .,.. ,'... ~:. ;. :;: . ; ~. g- i 0:,; .Sah~dule 'i'tSpecisl Refund}: '" <;~:. .". :),(' 'Worksheets ';'.' '.," :''''' , ,',' ": '. ,'\, ',. .. :.rerited'1'iom'e 'dr u~edit iO~b~ts~~ss< ~ 'It):.' ...~i~WFF~f(O:'."";,:;,.,S' , ,renter-s"",:."., ,"'... : . "_ . . . .'. . . . , .,'., 12~ 16, .'.::~~.m~.o'1~ers..:,~..; ;>:.' .;:.: ....::. i 7~22:'. .Use of informa.qon".; ,..':....... ..;'. .'. 23',j, ~~;~;~~~k.:'~~+'~o~,. 17632412869 12/01/2005 10:35 #431 P.011/011 Eligibility requirleme. 4-4 __ - 11'I.1 .1 -........,.. s .. -'~ You may be eligible fot a property tax refund based on your household income and the property taxes paid on your principal place of residence. Generally, household income is your federal adjUSted gross income plus most nontaXable income, minus a subtraction if you have dependentS or if you or your spouse are age 65 or older or disabled. To qualify: . as iil renter, your total household income for 2004 must be less than 545,970. . as a homeowner, you may be eligible for one or both of the fonowing refunds, if you owned and lived in your home on 1anuary 2,2005. To qualify for the: regular property tax refund, your total household income [or 2004 must be less than $85,210. special property tax refund, you must have owned and lived in your home both on January 2, 2004, a.nd on January 2; 2005; your net property tax on your home- stead must have increased by more than 12 percent from 2004 to 2005; and the increase must be at least $100. There is no income limit for the special property taX refund. For more information, see pa.ge 11. If you meet the above qualifications as 11 renter 01' homeowner,read the list of other requirements below to determine if you still qualify. If you do not qualify. there is no need for you to complete Porm MIPR. ..........__..----.-..~~*""'........___ ....r.-n ~,)ither ~~equij~errients i~ch.ulje: ........- . . ----I...._~....... . You must have been either a full- or part-year resident of Minnesota during 2004. If you are a renter and a permanent resident of another state, but are considered to be a resident of Minnesotll for income tax purposes because you lived'in Mll~nesota more than 183 days) you may apply for this refund. Full-year residents ofWiseonsio, Michigan and North Dakota cannot apply for the refund. . You cannot be a dependent. You are a dependent if you: - co~ud be claimed a5 a dependent on someone else's 2004 federal income tax return, Or - have gross income oEless than $3.100 and someone provides more than SO percent of your support, or - are younger than age 19 as of December 31. 2004, and receive at least 50 percent ofyollI' support from your parentS. or - are a full-time student, younger than age 24 as of December 31,2.004, and receive more than SO percent of your support from your parents. Additionally, you cannot claim 11 refund if you are a nonresident alien living in Minnesota and receive more than 50 percent of your, slipport from a relative. . If you are a homeowner or mobile home owner: - your property 1nU$t be classified as , your homestead, or you must have applied for homestead classification and had it-approved, and - you must have paid or made arrangements to pay any delinquent property taxes on your home. . If you are a renter, you mU9t have lived In a building In which the owner:' was assessed property taXes. or paid Ii portion of th,e rent receipts in place of property tax, or made payments to a local govern- ment in l.ieu of property taxes. If you lire not sure whether property taxes were assessed on the building, check with your building owner. . Relative homesteads do not qualify Minnesota law allows homestead status for a home occupied by a relative of the owner, if certain qualifi~tions are met. However. neither the owner of the property nor the relative may claim the property tax refund or the special refund if the property qualifies as a homestea.o under this law..