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10.2 SR 05-19-2025The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity Request for Action To City Council Item Number 10.2 Meeting Date May 19, 2025 Prepared By Joe Stremcha, Business Services Director/Assistant City Administrator Item Description Fire Dept. CIP Reviewed by Lori Stich Mark Dickinson Cal Portner Tina Allard Action Requested Discuss the Fire Dept. Capital Improvement Plan. Background/Discussion The following are projects seeking funding in 2026 and 2027: ▪ $25,000,000 Fire Station One (Land in 2025, Building in 2027) ▪ $2,100,000 Aerial (2026) ▪ $1,000,000 Engine Two (2027) ▪ $1,750,000 Burn Building (2027) The city will need to begin the bonding process within the next 6-12 months and the Council will need to consider the best method to pay for these improvements. The 2025 levy was $16,844,183, which means a 1% increase to the levy equals $168,441. The estimated annual bond payment for a $30,000,000 project is $1,968,693 (based on a 25-year bond with 4.39% interest). $1,968,693 divided by $168,441 equals 11.69. This represents roughly a 12% increase to the levy. Alternatively, an additional 0.33% sales tax could generate sufficient revenues based on the .5% sales tax revenue implemented to complete the Active Elk River projects. Notable language under consideration by the state legislature regarding future uses of Local Option Sales Taxes: ▪ Authorization allowed: "Law enforcement center" means a facility that serves multiple communities and provides public safety functions, including a fire or police station and a facility that provides emergency 911 and dispatch functions, training facilities, court security and support, emergency operations, evidence and record retention, and other public safety services. Law enforcement center does not include correctional facilities licensed under section 241.021. Page 184 of 197 ▪ Revenue sharing required. A political subdivision imposing a tax under this section is subject to the revenue sharing requirements of section 297A.9903. The amount of tax that the commissioner must retain under subdivision 16, clause (2), is equal to: o 15 percent for a political subdivision whose tax is authorized and imposed under this section; o 15 percent for a political subdivision that amends, extends, or otherwise modifies a tax that was authorized and imposed by special law before July 1, 2025; or o 20 percent for a political subdivision that is authorized by special law to impose a new tax after July 1, 2025. ▪ Final distribution. The commissioner must divide each contributor's contribution share among all qualified recipients in the contributor's city sharing pool or county sharing pool according to each qualified recipient's distribution share. If a city sharing pool or county sharing pool has no qualified recipients, then the contribution share for that sharing pool must be divided among all other city sharing pools and county sharing pools, in proportion to the contribution share available in each. ▪ "City sharing pool" means all cities located within the same economic development region. For purposes of this section, when a city is located within more than one economic development region it is deemed to be located in the economic development region with the highest share of the city's adjusted net tax capacity. Financial Impact Estimated $30,000,000 in 2027 CIP expenses. Mission/Policy/Goal Responsible for every dollar - good stewards. Ethical, efficient, and responsible. Attachments None Page 185 of 197