6.8. SR 10-25-1993
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ffi'l River
ITEM 6.8.
TO:
MAYOR & CITY COUNCIL
FROM:
PAT KLAERS, CITY ADMINISTRATOR
DATE: OCTOBER 21, 1993
SUBJECT: UPDATE ON 1994 ESTIMATED TAX
RATES AND NET TAX CAPACITY
INFORMATION FROM THE COUNTY
In September, the City Council established its proposed maximum
levy and budget. The Truth in Taxation meetings will be held
in December and, at that time, it is anticipated that the
Council will establish its final tax levy. During the
September budget meetings the valuation of the City was not
known and, therefore, the City Council could not adequately
determine the increased tax revenues affect on the tax rate.
Attached for your review is some information the Finance
Director has obtained from the County. This information shows
that if the City levies as proposed in September, the urban tax
rate will go up approximately 8.6% with the assumption that the
urban net tax capacity will increase approximately 2%.
e
The City has a tremendous amount of needs for new programs and
personnel and it will be up to the City Council to decide if
these needs justify the tax rate increase. It should be noted
that in the past, when levy limits were in place, the City's
tax rate went down five out of seven years due to limits put on
the City by the state. Also attached for your review is some
material from the August budget discussions where the Finance
Department made some estimations as to the tax rate increase if
the tax capacity also increased assuming the City approved the
$185,000 in gross levy increase. These estimations were very
accurate. It was simply unfortunate that we did not know at
that time in August what the increase in our City net tax
capacity would be.
The final attachment is a newspaper article that was previously
distributed that talks about property taxes in the metropolitan
area and in the larger outs tate communities. Also attached
with this article is a memo from Lori Johnson that analyzes
this information. Initially it was assumed that the data
reflected a $90,000 market value home. This is not the case
and the data reflects a selling price of $90,000 whereby the
assessed market value may be less and different from community
to community. Nonetheless, the City's relative position of
being very low is still a good statistic and something that we
can be proud of in this community.
e
P.O. Box 490 · 13065 Orono Parkway · Elk River, MN 55330 · (612) 441-7420 · Fax: (612) 441-7425
~-- --- ------ -----
-.
1994 ESTIMATED TAX RATES (Based on County Auditor data of Oct. 15, 1993)
e ACTUAL OCT. 15 NTC
BENEFIT ADJUSTED
DISTRICT RATIO NTC
URBAN 7230530 1 7230530
RURAL 862637 0.9 776373
TOTAL 8093167 8006903
NON-BOND NET LEVY SPREAD
LEVY AMOUNT NTC RATE URBAN RURAL
GENERAL 1,540,388 8006903 19.238% 19.238% 17.314%
LIBRARY 31,037 8006903 0.388% 0.388% 0.349%
DAM LOAN 24,243 8006903 0.303% 0.303% 0.273%
BONDED
LEVY
1977 GO RF 13,296 7230530 0.184% 0.184%
1977 GO RF 9,628 8093167 0.119% 0.119% 0.119%
CITY S/A 23,297 8093167 0.288% 0.288% 0.288%
1989 FIRE 49,974 8093167 0.617% 0.617% 0.617%
1990 C OF I 12,653 8093167 0.156% 0.156% 0.156%
1991 C OF I 18,805 8093167 0.232% 0.232% 0.232%
e 1992 C OF I 18,273 8093167 0.226% 0.226% 0.226%
1993 C OF I 25,964 8093167 0.321 % 0.321 % 0.321 %
1994 C OF I 20,840 8093167 0.258% 0.258% 0.258%
TOTAL 1788398 22.330% 20.153%
7,230,530 862,637
TAX REVENUE GENERA TED BY DISTRICT 1,614,577 173,847
TOTAL TAX REVENUE GENERATED 1,788,424
TAX RATE COMPARISON
ACTUAL PERCENT
1993 1994 * INCREASE
URBAN 20.560 22.333 8.62%
RURAL 13.122 20.156 53.60%
NTC COMPARISON
ACTUAL PERCENT
1993 1994 INCREASE
URBAN 7090758 7230530 1.97%
RURAL 837605 862637 2.99%
TOTAL 7928363 8093167 2.08%
e *Difference in tax rate due to rounding. County Auditor calculated rates are used
for comparison purposes and for tax calculation.
% INCREASE IN TAX RATE
URBAN 10.85% 5.58% 3.60%
RURAL 56.74% 49.30% 46.51 %
$ INCREASE IN TAX DUE
(Based on a NTC of 1,000l
URBAN $23.31 $15.67 $11.47 $7.41
RURAL $74.46 $68.49 $64.69 $61.03
-r
- ~, \ ~ 0
e ASSUMING $215.000 GROSS TAX LEVY INCREASE
Actual 1994 - 0% 1994 - 3% 1994 - 5% 1994 - 7%
1993 Growth Growth Growth Gro~n/
.f-\(~(p
20.560 23.172 22.499 22.070 21.659
~? 20.913 20.305 1 9.~r1 8 19.547
"
% INCREASE IN TAX RATE """
~O% / --
URBAN 9.~3'% 7.34% 5.35%
RURAL 59.3~ ~4. 74% 51.79% 48.96%
",
,:~";'....
.....,,,...,
$ INCREASE IN TAX DUE "'.. ,
,/ ,/ "
(Based on a NTC of 1,000l ',"" ,
'.
URBAN $19.39 '-."" $15.10 $10.99
RURAL $71.83 $61,,96 $64.25
"
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FOR DISCUSSION ONLY
Att~ .
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V~s t~S"< io~ <;
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1994 TAX LEVY, TAX RATE AND STATE AID DATA
THE 1994 GROSS LEVY IS PROPOSED TO INCREASE $185,000. THE TAX RATIO WAS CHANGED
TO .9 FOR 1994. THE NET TAX CAPACITY FOR 1994 TAXES IS NOT AVAILABLE FROM
SHERBURNE COUNTY. THEREFORE, TAX RATES HAVE BEEN CALCULATED BASED ON
SEVERAL ASSUMED NTC GROWTH RATES: 0%; 3%; 5%; & 7%.
Actual '1994 - 0% 1994 - 3%~~1994 - 5% 1994 - 7%
1993 Growth Growth '\i Growth Growth
'\"
1\ \..~
22.127 .,~. 21.707
19.971 19.591
TAX RATE
URBAN
RURAL
20.560
13.122
22.791
20.568
21.301
19.225
The Tax Ra l1/ncrease in Tax Rate and $/ncrease in Tax Due are all estimates and will
chanQebased on the fina/1994 NTC as determined bv Sherburne County.
Page 2
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fill
TO:
PAT KLAERS, CITY ADMINISTRATOR
MAYOR & CITY COUNCIL
LORI JOHNSON, FINANCE DIRECTOR~~
FROM:
DATE: OCTOBER 19, 1993
SUBJECT: TAX RATE COMPARISONS
Both the Star Tribune and the St. Paul Pioneer Press
recently had articles regarding property taxes in the Twin
Cities metro area and non-metro area cities with populations
above 10,000. Taxes on a $90,000 home for the City of Elk
River were listed at $940.00. There was some discussion at the
staff level regarding taxes on a home with a $90,000 market
value which would be higher than the $940.00 amount listed in
the article.
tit
As you read through the articles you will notice that there is
some discussion regarding sales price and market value. In
speaking with Lynn Reed at the Minnesota Taxpayers Association,
he indicated that the tax amounts used for their comparisons
are based on a home with a sellinq price of $90,000. . In Elk
River, a home with a selling price of $90,000 would have a
market value of $81,630 based on the County sales ratio of 90.7
percent. Sales ratios in the survey vary from 98 percent to 82
percent. The market value of a $90,000 home ranged from
$88,000 to a low of $74,900 in the data prepared by the
Taxpayers Association. Mr. Reed explained that the Taxpayers
Association likes to take the viewpoint of a buyer which is why
the information is presented in this manner. This allows a
homebuyer who is planning to buy a $90,000 home to compare the
tax by City.
A home with a $90,000 selling price in the City of Elk River
would pay taxes of $940.00 which ranks third lowest among the
27 non-metro cities with a population exceeding 10,000. Elk
River would rank 95th or second lowest among the metro area
cities if it were included in that comparison.
e
P.O. Box 490 · 13065 Orono Parkway · Elk River, MN 55330 · (612) 441-7420 · Fax: (612) 441-7425
.
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I: Continued from page 1B
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sessed property values, which are
used to calculate taxes, are very close
to' actual home sale prices. He said
that makes the taxes on a hypotheti-
cal $90,000 home appear higher than
the taxes in cities where there is a
bigger gap between the $90,000 sales
price of a home and its assessed mar-
" ket value.'
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Reed said Waconia soared to second
from 34th in 1992. He said that was
because of added taxes needed for the
construction of a high school and
beCause city officials decided to wean
;: the city from state aid, which they
.. viewed as undependable because it is
i. subject to cuts.
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St: Paul's ranking in the $90,000 tax
comparison dropped from second-
highest in 1992 to 16th this year. The
survey attributed that to a 1993 tax
rate increase that was among the low-
est in the metro area. Minneapolis,
on.the other hand, rose from 14th to'
seventh, the result of a hefty increase
in the school district tax rate.
Increased taxes result from a number
of factors. As home values go up,
taxes go up with them. Spending by
Cities, counties, school districts and
other taxing bodies has gone up,
which requires tax increases.
Reed said recent state tax reforms
have lowered the tax rates on the
! most expensive homes. That lowers
r tax revenues and puts pressure on '
I' other sources to make up the loss.
Even. with state aid allocated to pre-
.,... vent too much of a shift in the tax '
burden, there's stilI the potential for
owners of more moderately valued
- homes to pay higher taxes as a result'
. of those reforms. That also could
Ui raise taxes on the average home.
pi.Also, said Reed, commercial and in-
";'_du~trial property values have been
~;:., ~r~pping. That exerts pressure to
~-'-, ~1Se property taxes on homes, too.
I ~~;&es are divided among different
~juJjsdictions. On' the average, Reed
I~Ki' slightly more than half of a
. '~jn~tro-area homeowner's tax goes to
'tlie local school district. About 28
. ':Percent goes to the county, and only
~a&out 17 percent winds up in city
,', . 'CQfti, ers. ~he ~est. goes to miscella-
, nepus taxmg dlstncts.
. '.
, ~..'" ,
The 1993 property tax burden:
How communities in Minnesota compare
According to an annual tax survey released Thursday by the Citizens
League and the Minnesota Taxpayers Association, property taxes for
,dozens of Twin Cities-area communities rose in 1993 at the highest
annual rate in recent years. The median increase on an average-value
home in the Twin Cities was 12 percent. That translates into a $134
tax increase for the average homeowner. It was the third consecutive
year of property tax increases monitored by the survey, which tracks
nonrental residential taxes in the 95 largest communities in the
metropolitan area and 27 cities in outstate Minnesota. This chart
shows how the 122 communities compare in taxes paid on a $90,000
house.' ,
.
Taxes on
$90,000 home
Percent
change
1993 in tax, Rink
. tax '92.93 .
Afton $997 13.8% 89
Andover 1,073 1.3 77
Anoka 1,169 6.3 49
Apple Valley 1,034 -4.1 82
Arden Hills 1,256 6.9 22
Bayport ; 1,302 13.7 10
Belle Plaine 1,325 12.8 8
Blaine 1.138 4.2 60
Bloomington 1,075 0.1 76
Brooklyn Center 1,287 12.9 12
Brooklyn Park 1,278 -0.3 13
Bumsville . 1.095 4.2 73
Champlin 1,186 1.8 46
Chanhassen 1,209 4.1 32
Chaska 1,205 2.1 34
. Circle Pines 1 ,168 -3.3 51
Columbia Heights 1.196 1.7 43
Columbus Twp. 964 -0.2 92
Coon Rapids 1.106 3.2 70
Corcoran 1,058 4.0 80
Cottage Grove 1.202. 0.1 39
Crystal - 1,243 3.8 24
Dayton 1,203 7.3 37
Deephaven ,1,156 3.8 56
Eagan 1,016 2.1 86
East Bethel., 1,027 4.0 84
Eden Prairie' 1.269 8.3 17
Edina 1,107 9.2 69
Excelsior 1,128 -7.8 64
Falcon Heights 1,068 -11.0 78
Farmington 1,149 -2.0 58
Forest Lake 979 5.0 91
Forest Lake Twp. 884 6.5 95
Fridley 1,213 12.8 31
Golden Valley 1,238 4.4 26
Grant Twp. . 997 5.2 90
Ham Lake 1,036 0.8 81
Hastings 1,119 15.3 66
Hopkins 1.264 5.5 '19
Hugo 1 ,112 1.0 68
Independence' 1,251 13.2 23
Inver Grove Hts. 1,180 1.5 47
Jordan 1.173 -7.3 48
Lake Elmo 1,011 13.4 87
Lakeville 1,099 5.4 71
Lino Lakes 1,188 -4.7 45
Linwood Twp. 1,031 12.7 83
Little Canada 1,382 0.1 1
Mahtomedi 1.152 -0.3 57
Maple Grove 1,231. -1.8 27
Maplewood 1,342 7.4 5
Medina 1,087 9.8~
Mendota Heights 947 -1 8 ~)
Minneapolis "1;333 10.1 7
Minnetonka 1,243 9.3 25
Minnetrista .1,098 5.2 72
;.luund 1,134 :2.:2 63
Mounds View 1.333 10.7 6
New Brighton 1,313 5.9 9
New Hope 1,228 6.1 28
New Scand. Twp. 1,062 11.6 79
Newport 1,294 12.1 11
North Oaks 1.164 12.8 54
North St. Paul 1,205 3.8 36
Oak Grove Twp. 1,219 10.0 30
-Ranked 1 (high) to 95 (low).
--Ranked 1 (high) to 27 (low).
Source: Citizens League
~
Oak Park Heights $1,168
Oakdale 1,137'
Orono 1,079
Osseo 1 ,362
Plymouth 1,142
Prior Lake . 1.158
Ramsey 1.017
Richfield 1,193
Robbinsdale 1,259
Rosemount 1,119
Roseville 1,358
St. Anthony 1.208
St. Louis Park 1,200
St. Paul 1,271
St. Paul Park 1.112 -
Savage 1.271
Shako pee 1,265
Shoreview 1,278
Shorewood 1.221
South St. Paul 1.201
Spring Lake Park 1,166
Spring Lake Twp. 955
Stillwater . 1,165
Vadnais Heights 1,205
Waconia 1,363
Wayzata 1,200
West St. Paul 1.006
White Beaf Lake, 1.261
White Bear Twp. 1 ,137
Woodbury 1,202
Taxes on
$90,000 home
Percent
change
1993 in tax, Rlllk
tax '92.93 .:
3.1% 50
0.9 62
.2.3 75
13.7 3
5.4 59
8.2 55
-2.7 85
1.6 44
7.0 21
3.0 65
6.8 4
12.5 33
9.7 41
-2.5 16
1.6 67
6.2 .15
7.2 18
5.4 14
8.1 29
5.9 40
11.0 52
14.3 93
12.5 53
-4.5 35
16.7 2
12.9 42
5.8 88
-1.3 20
-5.1 61
8.9 38
e
. Taxes on
$90,000 home
Percent
change
1993 in tax. Rlllk
tax '92-93 .
$1.133 11.4% 10
1,307 -10.9 1
1.199 1.7 4
1.080 12.8 15
1,237 8.3 2
1.163 4.2 9
94 -1.
996 .1.9 21
1,179 1.4 8
985 1.4 23
1,077 -0.2 16
1,203 -3.0 3
1.110' 1.7 13
934 0.0 27
1.124 9.7 11
1.058 14.6 18
1,187 14.4 6
1.099 1.5 14
937 -9.8 26
. '.il 944 9.3 24
':1;;063 -2.3 17
':;:r-,116 3.7 12
'1:187 1.7 7
1.013 13.6 20
1,195 6.5 5
988 -4.3 22
1,053 2.3 19
Albert Lea
Austin
Bemidji
Brainerd
Cloquet
Duluth
el~ River
Fairmont
Faribault
Fergus Falls
Hibbing
Hutchinson
Mankato
Marshall
Moorhead
New Ulm
North Mankato
Northfield
Owatonna
Red Wing
Rochester
St. Cloud
St. Peter
Virginia
Willmar
Winona
Worthington
.