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5.0. SR 12-04-2006 City of Elk River REQUEST FOR COUNCIL ACTION Agenda Section Meeting Date Truth in Taxation December 4, 2006 Item Description Truth in Taxation Public Hearin Item Number 5 Prepared by Lori ohnson, Ci Administrator Reviewed by Introduction The purpose of this item is to hold the city's truth in taxation hearing on the 2007 budget and tax levy. As you know, the Council may decrease the tax levy following the hearing but may not increase the levy. Discussion Before the City Council opens the public hearing on the city's budget and tax levy, I will make a presentation on the proposed tax levy, the estimated tax rate, general, special, and enterprise fund budgets, and other tax related information. Also, the League of Minnesota Cities, the Association of Minnesota Counties, and the Minnesota School Board Association have jointly prepared a short presentation titled "Fourteen Reasons Why Property Taxes Go Up and Down" which will be viewed prior to my presentation. This will give both the viewing public and those in the audience some general information about how the property tax system works including how their property value plays a part in the amount of property tax they pay. Questions regarding property value are, as you know, to be directed to the County Assessor and dealt with at the annual Board of Equalization meeting in the spring. The Council has reviewed the proposed budget on several occasions and most recently made changes to the Elk River Area Arts Alliance contribution, the flexible benefit contribution, and several other items. Those adjustments have been incorporated into the budget documents that are attached. The one remaining item is the recreation assistant position which will be discussed following the closure of the truth in taxation public hearing. That item is not in the budget as proposed. If the Council approves one of the options outlined by Parks and Recreation Director Bill Maertz, the budget will be adjusted accordingly when it is brought back for final adoption by transferring some capital outlay costs back to equipment certificates. Below are highlights of the information that will be presented at the hearing. Detailed information on all budgeted funds is included in the attachments. · Estimated tax rate based on proposed levy - 43.001 % o This is a slight decrease from last year's tax rate of 43.929%. o The city's net tax capacity is estimated by Sherburne County to increase 12.97% while the levy is increasing based on an 11 % growth factor. · Proposed levy - $9,757,057 o Increase of $933,264 or 10.57% · Proposed general fund budget - $11,605,750 S; \Council\Lori\2006\ Truth in Taxation PH.doc o Increase of $1,009,200 or 9.52% o Revenues by Source · Taxes - 71.63% · Intergovernmental Revenues - 7.93% · Charges for Services - 6.80% · Fines and Forfeits - 1.37% · Licenses & Permits - 7.50% · Other Revenues - 1.14% · Transfers - 3.63% o Expenditures by Category · General Government - 22.62% · Public Safety - 44.62% · Public Works -17.41 % · Culture & Recreation - 13.68% · Transfers - 1.68% o Expenditure Allocation · Personal Services - 72.15% · Supplies - 8.41 % · Other Charges & Services -14.55% · Capital Outlay - 3.21 % · Transfers Out - 1.68% Special revenue and enterprise fund budgets have been discussed previously and will be mentioned only briefly during the truth in taxation presentation as most of them are not supported by tax revenue. Attachments · Truth in Taxation Presentation handout · Sample parcel specific notice · General Fund Source of Funds · General Fund Appropriations Summary · General Fund Expenditure Summary · General Fund Budget · Special Revenue Fund budgets · Enterprise Fund budgets · Handouts from League of Minnesota Cities o "Fourteen Reasons Why Property Taxes Vary From Year to Year" o "Who Does What? A Guide to Minnesota's Property Tax System" Action Reauested The City Council is asked to open the truth in taxation public hearing to discuss the city's proposed tax levy and budget and to offer the public an opportunity to provide input to the Council on both the budget and levy. The Council must then announce the date of the subsequent hearing if there is not time to receive all public comments at this hearing. If a subsequent hearing is not required, the Council must announce the date at which the budget and tax levy will be adopted. S:\Council\Lori\2006\Truth in Taxation PH.doc Council Action Motion by _ Second by _ Vote - Follow Up S:\Council\Lori\2006\Truth in Taxation PHdoc CITY OF ELK RIVER TRUTH IN TAXATION PUBLIC HEARING DECEMBER 4, 2006 }tj;Presentation 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 Ihe 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 2007 levy and budget ~..=:=:=t": ~ tj~~l :=:=:=::.~~.= "; ~...--: ~..;:~ r-7 ~l ~~~..:. ~~::.:e~~,:;~'" ~. ~.,,- r" "'~~~~'''~'~ ::r:. ~l:_,.. "0;'" ~,g.::::- . _~;; i ~ ":~ :;' "~~~~~~~::lli:ff: ~:t:~:~*~?jE. "~~l~i I.~ -.., .. ."".. - ~ I ~ :.-=~ '"=....~.... L ~~r .l~:~ ~"'~I . I ... ""1:..L~-IItt:"..1 I Proposed Maximum Tax Levy for ;:.,\,laxes Payable 2007 . General Fund $8,263,032 . Library 150,000 . Infrastructure 100,000 . Debt 588,925 . Public Safety Bldg. 634,359 . Economic Development 20,741 . TOTAL $9,757,057 2 'Nif'~':r@2007 Tax Levy by Use Gen"...ral Gcvemment 84.7% 1 n frastructllre Imp ro-;ements 1.0% E~i:: ~ Public:: Safety Oe\IeJcpment 6.5% 0.2% Tax Levy Comparison - 2007 Debt Ptbli:: s:!Jlt~ El;:Cncml::: WI1lIi~.n Gerer:ll T~I U'''f Dow bpmert t:'\j::l:lwmere GC'>9fl"r.>ert kj!, Tax Rate Comparison :;f':;~f~,;2 005- 2007 48.3910/0 I 38.7130/0 Tax Rate 3 '~j:i;j~wmProperty Tax Change Payable 2006 . Tax Rate - 43.9290/0 . Levy - $8,823,793 . Total Taxable Tax Capacity-$20 ,085,784 Proposed 2007 . Tax Rate - 43.0010/0 . Levy - $9,757,057 (10.580/0 Increase) . Total Taxable Tax Capacity -$22,690,483 (12.970/0 Increase) ,:i\:i}l\~:@Property Tax Rates . Actual 2006 . City 43.929 . EDA 1.612 . HRA 1.165 . County 41.555 . Rail 1.279 . School 35.950 . Ref. <15508 . TOTAL 125.490 . Proposed 2007 . aty 43.001 . EDA 1. 609 . HRA 1.163 . County 40.692 . Rail 1.131 . School 33.162 . Ref. .14356 . TOTAL 120.758 I:~"mtroperty Tax Rate Changes Taxina Authoritv Percent Increase (Decrease) Elk River aty (2.11%) Sherburne County (2.080/0) ISO 728 NTC Tax Market Value (Ref) Special Taxing Districts County Rail Authority Elk River EDA Elk River HRA Total NTC Tax Rate Total Market Value Tax Rate (7.76%) (7.43%) (11.570/0) 0.0% 0.00/0 (3.770/0) (7.430/0) 4 Ill~'~~General Fund Budget . Adopted 2006 . Proposed 2007 . Increase $10,596,550 11,605,750 1,009,200 9.520/0 ),/,~General Fund Revenues . Taxes . Intergovernmental . Charges for Service . Fines and Forfeits . Licenses & Permits . Other Revenues . Transfers In . TOTAL REVENUES $8,313,000 920,150 789,200 159,500 870,700 132,200 421,000 $11,605,750 Proposed 2007 General Fund ,<]:~sRevenues by Source Ta;>:;e5 71.6% O1arges for Service 6. S"?> 5 Change in General Fund ~l~~~%ll;:fevenues by Source $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 11El2OO61 $3,000,000 El2007 $2,000,000 $1,000,000 $0 TOJXe$ U=-.$e5' ~~-:l . Sc:"oia:s R,-'e$ . o:her 'Trr.s!e"$' U$e cf 6. &. c."';s Re$erve p=~ Proposed 2007 General Fund :'~'ffi\Expenditures by Category . General Government $2,624,750 . Public Safety 5,177,950 . Public Works 2,042,000 . Culture & Recreation 1,566,450 . Transfers Out 194,600 . TOTAL EXPENDITURES $11,605,750 ~.[.W,;?,:,".:.'.l Mw.,:.[..:.~.=,:.'..'".i."...":..,.:"..,:"..,,...",.,.".",.proposed 2007 Expend itu res by It:;,." .",,;~..,,>::.!Categ 0 ry Public Safety / 44.6% General J Government 22.6% Tral\Sfers Out 1.7% Culture & Recreation 13.5% 6 ,'F,'2" Change in Expenditures by i::L:<b_' {i2R~t'%Categ 0 ry $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 GeMral' Pl,lbll(; Publk:' Cultun. It Capital Trlns:f~n:' Gov't. Safety Works Rea...t1on Outb.y Proposed 2007 General Fund 0/:I::x,jExpenditures by Type . Personal Service $8,352,100 . Supplies 975,550 . Other Srv. & Chgs. 1,688,950 . Capital Outlay 394,550 . Transfers Out 194,600 . TOTAL EXPENDITURES $11,605,750 Proposed 2007 General Fund 'Y';;!~~~_;m;Expenditures by Type Personal Services n.oeh Transfers 1. 7~iS Supplies 8,4% Other Services &. Chgs 14<6% Capital Outlay 3.4% 7 Change in Expenditures by Type $9/000/000 I $8/000/000 $7/0001000 $6/000/000 $5/0001000 $41000/000 $31000,000 $2/000/000 $1,000/000 $0 Capital Outlay Transfers Supplies Other services &. Chgs Personal Services New Positions To Be Added in '!~~M02007 (General Fund) . Office Assistant - Fire/Building Maintenance (Part Time) . Recreation Administrative Coordinator (Part Time position made Full Time) . Park Maintenance Worker (Part Time) . Senior Center Office Asst. (Part Time) . Building Maintenance Worker . Street Maintenance Worker (1 Full Time & 2 Part Time) General Fund Full Time 0;~',{i\t~J1Equivalent Employees (FTEs) Department # of FTEs Administration 5.0 Building & Environmental 10.6 Cable TV 1.5 Finance 6.0 IT 2.2 Legal 2.6 Fire 4.2 Building Maintenance 7.0 Deoartment # of FTEs Community Development 2.0 Planning 3.0 Engineering 2.0 Police 38.0 Senior Citizen Programs 2.3 Streets 15.5 Parks 7.1 Recreation 6.0 Total General Fund 2007: 115.0 Total General Fund 2006: 109.1 8 jiBEmi'DW'f !l~,~l:xSpecial Revenue Funds l&~;itt~~J~~::\' .,~ . Library . Ice Arena . Pinewood . Equipment Cert. $ 62,800 845,150 234,600 343,400 '2/~(%~pecial Revenue Funds . Sanitary Landfill . Safety . Storm Sewer 199,050 33,800 100,000 "yy' Special Revenue Funds Full Time t>"""~U'~%i;Equivalent Employees (FTEs) Department EDA/HRA Ice Arena Pinewood Total # of FTEs 2006 2.0 3.2 3.5 8.7 2007 2.0 3.2 3.5 8.7 9 Enterprise Funds Revenue Expense . Sewer - $2,253,400 $1,981,000 . Garbage - 1,171,500 1,139,800 . Uquor.. 6,054,850 5,730,250 (see detail for stores) Net Effect $272,400 31,700 324,600 w).j[~~+@Enterprise Funds (Continued) Revenue . Northbound - $4,194,000 Liquor . Westbound - $1,860,850 Uquor Expense Cost of Sales $3,064,100 Operating 762,250 Total $3,826,350 Cost of Sales Operating Total $1,376,700 527.200 $1,903,900 New Positions to be Added in <fb2007 (Enterprise Funds) . WWTP Laborer (Full Time) 10 7 Enterprise Funds Full Time i&h~l;@)Equivalent Employees (FTEs) # of FTEs Department Sewer Liquor Total 2006 6.2 13.0 19.2 2007 7.2 13.0 20.2 ,'~1:~~:1,':m:lP ubi i c In put . Open Public Hearing . Request public input . Announce date and time of continuation hearing, if necessary . City Council will adopt the 2007 tax levy and budget at the next meeting 11 12 The taxable market values for property tax payable in 2007 were sent to you in the spring of 2006. 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. THOMAS'S ADDITION Sec:33 Twp: 33.0 Rg:26 PERSONAL PROPERTY LEASED 75-409-0245. Your Proposed Property Tax for 2007 This is Not a Bill - Do Not Pay ! Sherburne County Taxes payable in 2006 Taxes payable in 2007 Property Class PERSONAL ERSONAL Lot: Blk: FROM PARCEL Acres .00 /~/1 5fh5f NW Taxable Mkt Value New Imp NOV 1 6 l006Tax Cap.Value 142,000 o 2,130 156,600 o 2,382 ELK RIVER CITY State General Tax: School District: 728 Voter approved levies: Other local levies: Special Taxing District: Tax Increment Tax: Fiscal Disparity Tax: Total excluding special assessments: Percent change: 935.97 .00 758.24 227.99 86.42 .00 .00 2,894.00 1,024.54 .00 808.17 206.80 92.99 .00 .00 3,102.00 IO.~~"o jC\CAAM.I ;",,~ Your local units of government have proposed the amount of property taxes that they will need for 2007. Column (1) shows your actual 2006 property taxes. Column (2) shows what your 2007 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. Yqur 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 2007 budgets and proposed 2007 property taxes. (The school board will discuss the 2006 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 2007 or if its increase is not above the rate of inflation. There is also no public hearing on the state general tax. IF THE REFERENDUM FOR YOUR SCHOOL DISTRICT WAS OR WILL BE APPROVED AT THE NOVEMBER ELECTION, THE SCHOOL DISTRICT TAX FOR 2007 MAY BE HIGHER THAN THE AMOUNT SHOWN BELOW. !llllllllllllIIII::IIIIII:III:IIIII:1111111111111111111IIIlllllll:llllllllllllllllllllllllllll:1111111111111:1:11111:lllllllllllllllllll!.lt[~IIIIIII:I:::::I:I::1111IIIIIlIIlll:IIIII!I~II~IIIIIIIIII:IIII::IIIIII, Sherburne County 885.38 969.50 B efanTaxHeariii . sit. .. ions..siid.Da e. Sherburne County 6:30 P.M. DEC 7 THUR COMMISSIONER'S ROOM GOVERNMENT CENTER ELK RIVER MN 55330 ELK RIVER CITY 6:30 P.M. DEC 4 MON CITY HALL 13065 ORONO PARKWAY ELK RIVER MN 55330 ELK RIVER 7:00 P.M. NOV 29 WED SCHOOL DISTRICT OFF 815 HIGHWAY 10 ELK RIVER MN 55330 7.2 % .......Mailin.Addr ... ...esandTeleh ...... .Nu .bersf.... SHERBURNE CO BOARD 13880 HWY 10 ELK RIVER, MN 55330 763-241-2701 STEPHANIE KLINZING, MAYOR CITY HALL 13065 ORONO PKW ELK RIVER, MN 55330 763-635-1000 RICK JAMES, FIN 815 HIGHWAY 10 ELK RIVER, MN 763-241-3400 OFFICER 55330 This Is Not a Bill - Do Not Pa tintltrp-10/09/06 SOURCE OF FUNDS 2004 2005 2006 2007 ACTUAL ACTUAL ADOPTED PROPOSED % of Total $ increase % Increase TAXES $ 4,905,845 $ 5,770,666 $ 7,280,500 $ 8,313,000 71.63% $1,032,500 14.18% INTERGOVERNMENTAL REVENUES 851,580 1,303,828 938,650 920,150 7.93% (18,500) -1.97% CHARGES FOR SERVICES 900,920 947,673 700,850 789,200 6.80% 88,350 12.61% FINES AND FORFEITS 153,276 164,216 159,500 159,500 1.37% 0.00% LICENSES & PERMITS 1,249,845 1,240,338 870,700 870,700 7.50% 0.00% OTHER REVENUES 90,256 174,253 82,200 132,200 1.14% 50,000 60.83% TRANSFERS 428,869 502,635 564,150 421,000 3.63% (143,150) -25.37% TOTAL $ 8,580,591 $ 10,103,609 $ 10,596,550 $ 11,605,750 100.00% $1,009,200 9.52% 12/1/2006 SOURCE OF FUNDS 2004 2005 2006 2007 ACTUAL ACTUAL ADOPTED PROPOSED GENERAL TAX $ 4,905,845 $ 5,770,666 $ 7,280,500 $ 8,313,000 INTERGOVERNMENTAL REVENUES 851,580 1,303,828 938,650 920,150 CHARGES FOR SERVICES 900,920 947,673 700,850 789,200 FINES & FORFEITS 153,276 164,216 159,500 159,500 LICENSES & PERMITS 1,249,845 1,240,338 870,700 870,700 OTHER REVENUES 90,256 174,253 82,200 132,200 TRANSFERS 428,869 502,635 564,150 421,000 USE OF RESERVES TOTAL $ 8,580,591 $ 10,103,609 $ 10,596,550 $ 11,605,750 GENERAL TAX Ad Valorem Tax Gravel Tax $ 8,263,000 50,000 $ 8,313,000 INTERGOVERNMENTAL REVENUES Local Government Aid PERA Aid Police Relief Urban Street Maintenance Police Training Reimbursement Other Grants (COPS) 686,800 11,500 168,000 36,000 9,000 8,850 920,150 CHARGES FOR SERVICES GENERAL GOVERNMENT Administrative Project Fees Planning & Zoning Fees Plan Check Fees Contractor License Surcharge Sewer Inspection Fees Miscellaneous Sales Assessment Searches 25,000 350,700 2,400 12,000 1,500 1,500 PUBLIC SAFETY School Liaison Police Contracts/Fees Lockout Fees Impound Fees Fire Calls & Contracts 45,000 6,000 10,000 2,500 146,700 PUBLIC WORKS Street Services 28,000 RECREATION Recreation Fees Concessions Building Rent Park\Facility Fees 120,000 30,000 2,400 5,500 789,200 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 13,000 100,000 25,500 3,700 3,000 195,000 35,000 39,500 20,000 105,000 17,000 9,500 159,500 870,700 132,200 421,000 $ 11,605,750 12/112006 APPROPRIATIONS SUMMARY 2004 2005 2006 2007 %of % $$ 2006 ACTUAL ADOPTED ADOPTED PROPOSED Total Change Increase % of Total General Government MAYOR & COUNCIL $ 169,618 $ 195,150 200,950 $ 210,150 1.81% 4.58% $ 9,200 1.90% CABLE TV 61,685 117,850 88,700 92,400 0.80% 4.17% $ 3,700 0.84% ADMINISTRATION 381,642 408,900 420,650 439,250 3.78% 4.42% $ 18,600 3.97% HUMAN RESOURCES 83,500 0.72% $ 83,500 ELECTIONS 30,551 1,450 35,900 0.00% -100.00% $ (35,900) 0.34% FINANCE 381,416 464,500 508,300 450,050 3.88% -11.46% $ (58,250) 4.80% INFORMATION TECHNOLOGY 147,675 200,200 256,700 237,350 2.05% -7.54% $ (19,350) 2.42% LEGAL 194,926 219,400 242,450 249,850 2.15% 3.05% $ 7,400 2.29% COMMUNITY DEVELOPMENT 170,300 1.47% $ 170,300 PLANNING 315,108 374,050 442,350 294,450 2.54% -33.44% $ (147,900) 4.17% CITY HALL 143,937 180,200 211,300 245,150 2.11% 16.02% $ 33,850 1.99% CONTINGENCY 156,704 100,000 110,000 110,000 0.95% 0.00% $ 1.04% ENERGY CITY 12,831 18,100 40,000 42,300 0.36% 5.75% $ 2,300 0.38% General Government 1,996,093 2,279,800 2,557,300 2,624,750 22.62% 2.64% $ 67,450 24.13% Public Safety POLICE 2,827,750 3,081,000 3,543,850 3,745,150 32.27% 5.68% $ 201,300 33.44% FIRE 505,909 523,950 625,350 627,750 5.41% 0.38% $ 2,400 5.90% EMERGENCY MANAGEMENT 23,536 23,900 42,300 43,100 0.37% 1.89% $ 800 0.40% BUILDING & ENVIRONMENTAL 669,039 710,750 743,700 673,900 5.81% -9.39% $ (69,800) 7.02% ENVIRONMENTAL 88,050 0.76% $ 88,050 Public Safety 4,026,234 4,339,600 4,955,200 5,177,950 44.62% 4.50% $ 222,750 46.76% Public Work. STREETS 746,285 794,650 930,100 1,292,650 11.14% 38.98% $ 362,550 8.78% SNOW REMOVAL 121,340 250,350 255,200 304,550 2.62% 19.34% $ 49,350 2.41% EQUIPMENT SERVICES 279,480 278,600 270,250 235,700 2.03% -12.78% $ (34,550) 2.55% ENGINEERING 83,941 105,000 188,000 209,100 1.80% 11.22% $ 21,100 1.77% Public Works 1,231,046 1,428,600 1,643,550 2,042,000 17.59% 24.24% $ 398,450 15.51% Culture & Recreation PARK MAINTENANCE 400,177 390,000 535,250 678,150 5.84% 26.70% $ 142,900 5.05% RECREATION 495,937 600,950 649,350 722,400 6.22% 11.25% $ 73,050 6.13% SR. CITIZEN PROGRAMS 89,925 96,450 110,750 165,900 1.43% 49.80% $ 55,150 1.05% Culture & Recreation 986,039 1,087,400 1,295,350 1,566,450 13.50% 20.93% $ 271,100 12.22% TRANSFERS 105,860 148,700 145,150 194,600 1.68% 34.07% $ 49,450 1.37% TOTAL $ 8,345,272 $ 9,284,100 $10,596,550 $11,605,750 100.00% 9.52% $1,009,200 100.00% $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 GENERAL FUND EXPENDITURES 2004 - 2007 :::;:;:;:;:;:;:;:::::;:;:;:::;:::::::::::::;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:::::;:::::::;:;:;:;:::::::::::::::::::;:;:;:::::;:::::::::::::::::::;:::::;:::::;:;:::::;:::;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:;:::;:;:;:::;:;:::;:;:::;:;:::; :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::j ~~~~~~~~~~~~~~~~~~~~~~~~t~~~trtrf~~ttt~~~~~~~~~~~~~~r~~~~~~;~;~:~:~:~~~~~~~~~~~~~mrrr~~~m~m~~~~~~~~~~~~~~~~~~~~~~~~~rrrtt~~tt~~~~tt~~~~~~~~~~~t~~~t~~~~t~~~~~~~~~~~~~~~~tt~~rl :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:. .:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:-:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:', ......................................................................................................................................................................~ .................................................................................... ......................................................................................................................................................................~ ....................................................................................................................................................................... ......................................................................................................................................................................~ ...................................................................................................................................................................... ;~~~~~~~~~~~~~~~~t~~~~rt~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~m~mtt~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ttr~~~1 $- 1112004 02005 02006 .2007 ~It~JtrfJ~~ttttf11~11111 .........................................................." ..........................................................', ......................................................, .................. ....... ......... ....., General Government Public Safety Public Works Culture & Recreation Transfers ~." ~ :5" ~'" i\):J ~~ :> "0 "0 a "0 :J. e!. o. ii: en c: 3 3 '" -< 8 -..j )>""tl""tl""tl""tl 3CDCDCDCD g~~~~ aaaaa 9.3"aaa :;-Qm-lGl Om~g.CD afl)CD~ffi ~CD5.G)Q3 CD . 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G) CD ::> CD ~ .." c: ::> 0.(") m -. x~ ~a am ~::-;;- ~;o CD _. < U)CD c: ~ 3 3 III -< o III or MAYOR & COUNCIL 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED PERSONAL SERVICES $ 34,569 $ 43,432 $ 43,500 $ 43,500 SUPPLIES 2,281 2,911 3,200 3,200 OTHER SERVICES & CHARGES 132,768 141,939 154,250 163,450 CAPITAL OUTLAY TOTAL $ 169,618 $ 188,282 $ 200,950 $ 210,150 Dollar Increase $18,664 $12,668 $9,200 Percent Increase 11 .00% 6.73% 4.58% EXPENDITURE ANALYSIS PERSONAL SERVICES Part Time Pay ............................................ $ 38,500 Employee Pensions ............................................ 4,350 Employee Insurance ............................................ 650 $ 43,500 SUPPLIES Office Supplies ............................................ 3,200 3,200 OTHER SERVICES & CHARGES Other Professional Services ...."'........................................ 17,600 Postage ............................................ 1,200 Conferences & Schools ............................................ 7,000 Publishing ............................................ 22,900 Insurance ............................................ 89,000 Dues & Subscriptions ............................................ 17,300 Miscellaneous Programs ............................................ 8,450 163,450 CAPITAL OUTLAY Equipment ............................................ $ 210,150 CABLE TV 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED PERSONAL SERVICES $ 59,318 $ 66,908 $ 84,150 $ 88,000 SUPPLIES 2,245 8,448 3,500 3,450 OTHER SERVICES & CHARGES 122 109 1,050 950 CAPITAL OUTLAY TOTAL $ 61,685 $ 75,465 $ 88,700 $ 92,400 Dollar Increase $13,780 $13,235 $3,700 Percent Increase 22.34% 17.54% 4.17% EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay ............................................ $ 54,600 Overtime Pay ............................................ 2,000 Part Time Pay ............................................ 14,200 Employee Pensions ............................................ 8,850 Employee Insurance ............................................ 8,350 $ 88,000 SUPPLIES Office Supplies ........................................... 3,450 3,450 OTHER SERVICES & CHARGES Other Professional Services ............................................ 500 Postage ............................................ 50 Conferences & Schools ............................................ 300 Publishing ............................................ Equip. Repair/Maint. Services ............................................ 100 950 CAPITAL OUTLAY Equipment ............................................ $ 92,400 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL Dollar Increase Percent Increase PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance SUPPLIES Office Supplies OTHER SERVICES & CHARGES Other Professional Services Postage Conferences & Schools Publishing Insurance Equipment Repair & Maintenance Dues & Subscriptions CAPITAL OUTLAY Equipment ADMINISTRATION 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 322,660 $ 424,765 $ 360,650 $ 389,850 9,294 9,751 13,000 9,400 49,688 38,909 47,000 40,000 6,719 $ 381,642 $ 480,144 $ 420,650 $ 439,250 $98,502 ($59,494) $18,600 25.81% -12.39% 4.42% EXPENDITURE ANALYSIS $ 276,600 39,950 39,450 33,850 $ 389,850 9,400 9,400 3,800 1,500 7,750 200 23,900 2,850 40,000 $ 439,250 HUMAN RESOURCES *split from Finance beginning 2007 Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ - $ - $ - $ 75,050 200 8,250 $ - $ - $ - $ 83,500 $0 $0 $83,500 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance ........ ................... ................. $ 61,700 7,700 5,650 $ 75,050 SUPPLIES Office Supplies 200 200 OTHER SERVICES & CHARGES Other Professional Services Conferences & Schools Publishing 4,500 3,550 200 8,250 CAPITAL OUTLAY Equipment $ 83,500 ELECTIONS 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 23,742 $ 30,000 $ 5,271 3,400 1,538 2,500 $ 30,551 $0 $ 35,900 $ ($30,551) $35,900 ($35,900) 0.00% -100.00% EXPENDITURE ANALYSIS PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL Dollar Increase Percent Increase PERSONAL SERVICES Part Time Pay Employee Pensions Employee Insurance SUPPLIES Operating Supplies OTHER CHARGES & SERVICES Postage Printing & Publishing Conferences & Schools Equipment Repair & Maint. Equipment Rental CAPITAL OUTLAY Equipment ............................................ $ - $ $ FINANCE Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 312,921 $ 379,092 $ 427,250 $ 363,150 7,449 11,483 7,750 6,500 61,046 66,506 73,300 80,400 $ 381,416 $ 457,081 $ 508,300 $ 450,050 $75,665 $51,219 ($58,250) 19.84% 11.21 % -11.46% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance $ 252,300 250 46,750 37,250 26,600 $ 363,150 SUPPLIES Office Supplies 6,500 6,500 OTHER SERVICES & CHARGES Audit Other Professional Services Postage Conferences & Schools Publishing Equipment Repair & Maintenance Dues & Subscriptions Bank Charges 18,000 45,000 3,600 5,000 750 6,300 950 800 80,400 CAPITAL OUTLAY Equipment $ 450,050 INFORMATION TECHNOLOGY Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 95,288 $ 121,831 $ 137,500 $ 151,000 46,049 30,672 39,850 32,300 6,338 6,496 33,800 38,050 10,901 45,550 16,000 $ 147,675 $ 169,900 $ 256,700 $ 237,350 $22,225 $86,800 ($19,350) 15.05% 51.09% -7.54% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Part Time Pay Employee Pensions Employee Insurance $ 113,300 6,700 14,950 16,050 $ 151,000 SUPPLIES Operating Supplies 32,300 32,300 OTHER SERVICES & CHARGES Other Professional Services Telephone Conferences & Schools Equipment Repair & Maintenance 8,000 700 3,500 25,850 38,050 CAPITAL OUTLAY Web Server Upgrade phone cabinet at Fire Station #1 6,000 10,000 16,000 $ 237,350 LEGAL PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 149,588 $ 165,845 $ 184,050 $ 192,450 3,162 3,225 5,300 5,300 42,176 48,963 53,100 52,100 $ 194,926 $ 218,033 $ 242,450 $ 249,850 Dollar Increase Percent Increase $23,107 11.85% $24,417 11 .20% $7,400 3.05% EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance $ 136,450 500 19,700 19,000 16,800 $ 192,450 SUPPLIES Office Supplies 5,300 5,300 OTHER SERVICES & CHARGES Legal Services Telephone Postage Conferences & Schools Insurance Equipment Repair & Maintenance Dues & Subscriptions 45,000 700 400 800 700 1,900 2,600 52,100 CAPITAL OUTLAY Equipment $ 249,850 COMMUNITY DEVELOPMENT *new in 2007 Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ - $ - $ - $ 167,050 250 3,000 $ - $ - $ - $ 170,300 $0 $0 $170,300 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance $ 133,500 500 16,700 16,350 $ 167,050 SUPPLIES Office Supplies Motor Fuels & Lubricants 250 o 250 OTHER SERVICES & CHARGES Conferences & Schools Dues & Subscriptions 2,750 250 3,000 CAPITAL OUTLAY Equipment $ 170,300 PLANNING Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 277,725 $ 298,306 $ 390,250 $ 245,700 7,979 9,752 9,750 5,150 29,404 40,204 42,350 43,600 $ 315,108 $ 348,262 $ 442,350 $ 294,450 $33,154 $94,088 ($147,900) 10.52% 27.02% -33.44% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance $ 194,250 o 24,200 27,250 $ 245,700 SUPPLIES Office Supplies Motor Fuels & Lubricants 4,900 250 5,150 OTHER SERVICES & CHARGES Other Professional Services Postage Conferences & Schools Publishing Insurance Equip. Repair/Maint. Services Dues & Subscriptions Recording Fees 20,000 2,500 7,500 3,000 800 7,000 2,300 500 43,600 CAPITAL OUTLAY Equipment $ 294,450 CITY HALL (FORMERLY GOVERNMENT BUilDINGS) Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 54,577 $ 98,091 $ 83,550 $ 114,350 17,159 25,113 23,500 26,000 72,201 70,995 99,250 104,800 5,000 $ 143,937 $ 194,199 $ 211,300 $ 245,150 $50,262 $17,101 $33,850 34.92% 8.81% 16.02% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAYITRANSFER TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance .... ............. ........................... $ 67,800 350 21,300 10,950 13,950 $ 114,350 SUPPLIES Operating Supplies Fuels & lubs 23,500 2,500 26,000 OTHER SERVICES & CHARGES Telephone Travel Conferences & Schools Insurance Utilities Bldg. Repair/Maint. Services Uniform Rental 22,200 1,500 5,000 42,200 31,050 2,850 104,800 CAPITAL OUTLAY Equipment $ 245,150 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL CONTINGENCY 2004 ACTUAL $ 156,704 2005 ACTUAL - $ 2006 2007 AMENDED PROPOSED - $ - $ 110,000 110,000 $ 156,704 $ - $ 110,000 $ 110,000 Dollar Increase Percent Increase OTHER SERVICES & CHARGES Miscellaneous EXPENDITURE ANALYSIS ($156,704) $110,000 -100.00% $0 0.00% ............................................ $ 110,000 $ 110,000 ENERGY CITY 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED PERSONAL SERVICES $ 12,854 $ 9,518 $ 14,000 $ 12,300 SUPPLIES OTHER SERVICES & CHARGES 4,555 26,000 30,000 CAPITAL OUTLAY TOTAL $ 12,854 $ 14,073 $ 40,000 $ 42,300 Dollar Increase $1,219 $25,927 $2,300 Percent Increase 9.48% 184.23% 5.75% EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay ............................................ $ 9,650 Employee Pensions ............................................ 1,200 Employee Insurance ............................................ 1 ,450 $ 12,300 OTHER SERVICES & CHARGES Conferences & Schools ............................................ 20,000 Publishing ............................................ 10,000 30,000 $ 42,300 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES TRANSFERS TOTAL TRANSFERS 2004 ACTUAL $ 2005 ACTUAL - $ 2006 2007 AMENDED PROPOSED - $ - $ 105,860 150,902 145,150 194,600 $ 105,860 $ 150,902 $ 145,150 $ 194,600 Dollar Increase Percent Increase TRANSFERS City Hall Debt Service Pinewood Operating Ice Arena Operating $45,042 42.55% ($5,752) -3.81 % EXPENDITURE ANALYSIS ............................................. $ 66,600 ............................................. 21,250 .. . .. .. .. .. .. . .. . . .. .. . .. . .. . .. .. . .. .. .. .. . . . 1 06,750 $49,450 34.07% $194,600 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL POLICE 2004 ACTUAL $2,444,854 178,596 204,300 $2,827,750 2005 ACTUAL $2,737,271 266,188 173,868 63,433 $3,240,760 2006 AMENDED $2,908,550 241,550 251,750 142,000 $3,543,850 2007 PROPOSED $3,153,350 262,450 235,350 158,000 $3,809,150 Dollar Increase Percent Increase $413,010 14.61% PERSONAL SERVICES EXPENDITURE ANALYSIS Regular Pay Part-time Pay Overtime Pay Employee Pensions Employee Insurance SUPPLIES Office Supplies Motor Fuels & Lubricants Uniform Allowance Operating Supplies Equipment Parts OTHER SERVICES & CHARGES Other Professional Services Telephone Postage Conferences & Schools Publishing Insurance Utilities Bldg. Repair/Maint. Services Equip. Repair/Maint. Services Contractual Services (Animal Control) Dues & Subscriptions Licenses & Taxes CAPITAL OUTLAY Unmarked squad cars (3) Marked squad Supervisor squad Mobile Video Cameras (3) Mobile Data Computers (3) $303,090 9.35% $ 2,442,550 33,400 59,450 299,750 318,200 24,500 85,000 29,250 101,700 22,000 16,650 27,500 2,600 37,300 2,000 20,700 12,000 20,200 73,400 15,000 7,300 700 60,000 34,000 30,000 19,000 15,000 $265,300 7.49% $3,153,350 262,450 235,350 158,000 $ 3,809,150 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL FIRE 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 335,454 $ 414,627 $ 424,100 $ 471,000 41,037 48,266 45,400 48,800 104,942 83,531 110,850 107,950 24,476 45,000 $ 505,909 $ 546,424 $ 625,350 $ 627,750 Dollar Increase Percent Increase PERSONAL SERVICES Regular Pay Part Time Pay Employee Pensions Relief Assn Pension Employee Insurance SUPPLIES Office Supplies Motor Fuels & Lubricants Uniform Allowance Operating Supplies OTHER SERVICES & CHARGES Other Professional Services Telephone Postage Conferences & Schools Publishing Insurance Utilities Building Repair & Maintenance Equipment Repair & Maintenance Dues & Subscriptions CAPITAL OUTLAY Grass Fire Unit $40,515 8.01% $78,926 14.44% EXPENDITURE ANALYSIS ............................................. $ 204,250 160,350 36,150 29,800 40,450 $ 2,200 9,150 1,600 35,850 4,900 4,900 550 25,250 1,000 19,000 20,000 8,850 21,050 2,450 $2,400 0.38% 471,000 48,800 107,950 $ 627,750 EMERGENCY MANAGEMENT PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 ACTUAL $ 9,544 3,311 10,681 $ 23,536 $ 2005 ACTUAL $ 9,815 2,019 10,834 2006 AMENDED $ 10,400 4,550 12,650 14,700 22,668 $ 42,300 2007 PROPOSED $ 11 ,150 4,600 12,650 14,700 $ 43,100 Dollar Increase Percent Increase PERSONAL SERVICES Regular Pay Employee Pensions Employee Insurance SUPPLIES Office Supplies Operating Supplies OTHER SERVICES & CHARGES Telephone Postage Conferences & Schools Publishing Utilities Equip. Repair/Maint. Services Dues & Subscriptions CAPITAL OUTLAY Outdoor Warning Siren ($868) -3.69% EXPENDITURE ANALYSIS $19,632 86.61% ............................................. $ $800 1.89% 9,000 1,050 1,100 $ 11,150 1,600 3,000 4,500 100 1,650 500 1,500 4,000 400 4,600 12,650 14,700 14,700 $ 43,100 BUilDING (& ENVIRONMENTAL) *split into separate departments 2007 Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 572,588 $ 648,440 $ 679,250 $ 610,250 54,162 24,968 29,200 30,250 42,289 32,025 35,250 33,400 22,291 $ 669,039 $ 727,724 $ 743,700 $ 673,900 $58,685 $15,976 ($69,800) 8.77% 2.20% -9.39% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance $ 461,400 1,300 21,350 60,250 65,950 $ 610,250 SUPPLIES Office Supplies Motor Fuels & Lubricants Uniform Allowance Operating Supplies 7,300 9,200 2,550 11,200 30,250 OTHER SERVICES & CHARGES Telephone Postage Conferences & Schools Publishing Insurance Equip. Repair/Maint. Services Dues & Subscriptions 8,900 1,500 10,100 200 2,000 9,500 1,200 33,400 CAPITAL OUTLAY Equipment $ 673,900 ENVIRONMENTAL *split from Building & Environmental in 2007 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 ACTUAL $ 2005 ACTUAL - $ 2006 2007 AMENDED PROPOSED - $ - $ 75,900 5,800 6,350 $ - $ - $ - $ 88,050 Dollar Increase Percent Increase $0 $0 $88,050 EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance ............................................ $ 59,900 7,450 8,550 $ 75,900 SUPPLIES Office Supplies Motor Fuels & Lubricants Uniform Allowance Operating Supplies 2,200 1,000 600 2,000 5,800 OTHER SERVICES & CHARGES Telephone Postage Conferences & Schools Publishing Insurance Equip. Repair/Maint. Services Dues & Subscriptions 1,900 500 2,000 1,000 600 350 6,350 CAPITAL OUTLAY Equipment $ 88,050 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL STREETS 2004 ACTUAL $ 470,330 134,324 141,631 2005 ACTUAL $ 600,847 132,066 185,521 8,419 $ 746,285 $ 926,853 2006 AMENDED $ 528,400 187,500 184,200 30,000 $ 930,100 2007 PROPOSED $ 614,100 233,000 260,400 185,150 $ 1,292,650 Dollar Increase Percent Increase PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance SUPPLIES Office Supplies Motor Fuels & Lubricants Operating Supplies Street Signs OTHER SERVICES & CHARGES Other Professional Services Telephone Postage Conferences & Schools Publishing Insurance Utilities Bldg. Repair/Maint. Services Contractual Services Equipment Rental Uniform Rental Dues & Subscriptions Licenses & Taxes CAPITAL OUTLAY* Used Grader Steel Roller Heavy duty one-ton truck Roadside Mower Attachment *Also see Equipment Certificates $180,568 24.20% EXPENDITURE ANALYSIS $3,247 0.35% ............................................. $ 405,300 3,000 63,000 58,650 84,150 $ 6,000 73,000 142,000 12,000 1,000 9,300 200 3,000 500 14,000 36,000 15,000 167,000 5,200 6,000 700 2,500 100,000 10,650 66,000 8,500 $362,550 38.98% 614,100 233,000 260,400 185,150 $ 1,292,650 SNOW REMOVAL Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 88,063 $ 114,496 $ 190,200 $ 235,550 33,277 43,595 45,000 54,000 7,905 20,000 7,500 7,500 $ 121,340 $ 165,996 $ 255,200 $ 304,550 $44,656 $89,204 $49,350 36.80% 53.74% 19.34% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance $ 159,000 17,000 11 ,800 23,400 24,350 $ 235,550 SUPPLIES Operating Supplies 54,000 54,000 OTHER SERVICES & CHARGES Snow Removal Contract 7,500 7,500 CAPITAL OUTLAY Loader Snow Plow 7,500 7,500 $ 304,550 EQUIPMENT SERVICES Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 176,936 $ 189,972 $ 193,250 $ 201,200 87,606 65,163 34,500 29,500 14,938 542 5,500 5,000 37,000 $ 279,480 $ 255,677 $ 270,250 $ 235,700 ($23,803) $14,573 ($34,550) -8.52% 5.70% -12.78% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance ........................................... $ 152,100 2,500 19,250 27,350 $ 201,200 SUPPLIES Operating Supplies Equipment Parts 24,500 5,000 29,500 OTHER SERVICES & CHARGES Equipment Repair & Maintenance Uniform Rental 2,000 3,000 5,000 CAPITAL OUTLAY Equipment $ 235,700 PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 2005 2006 ACTUAL ACTUAL AMENDED $ - $ - $ 29,900 70 347 13,100 83,871 66,818 105,000 40,000 $ 83,941 $ 67,165 $ 148,000 ENGINEERING. 2007 PROPOSED $ 65,350 38,250 105,500 $ 209,100 Dollar Increase Percent Increase PERSONAL SERVICES Regular Pay Overtime Pay Employee Pensions Employee Insurance SUPPLIES Office Supplies Fuels & Lubs Operating Supplies OTHER SERVICES & CHARGES Engineering Fees Telephone Postage Conferences & Schools Insurance Equip. Repair/Maint. Services CAPITAL OUTLAY Equipment {$16,776} -19.99% EXPENDITURE ANALYSIS ........................................... $ ........................................... $ ............................ ............... $ ........................................... $ ........................................... $ ........................................... $ ........................................... $ ........................................... $ $80,835 120.35% $61,100 41.28% 48,850 6,050 10,450 $ 65,350 750 500 37,000 $ 38,250 100,000 1,200 500 3,000 300 500 $ 105,500 $ 209,100 PARK MAINTENANCE PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 307,201 $ 316,744 $ 369,650 $ 434,250 47,470 65,606 71,000 86,800 45,506 61,585 69,000 79,900 8,569 25,600 77 ,200 $ 400,177 $ 452,504 $ 535,250 $ 678,150 $52,327 $82,746 $142,900 13.08% 18.29% 26.70% Dollar Increase Percent Increase EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance ........................................... $ 277,750 5,000 57,800 42,400 51,300 $ 434,250 SUPPLIES Motor Fuels & Lubricants Operating Supplies 17,000 69,800 86,800 OTHER SERVICES & CHARGES Other Professional Services Telephone Postage Conferences & Schools Publishing Insurance Utilities Building Repair & Maintenance Equipment Rental Uniform Rental 13,000 4,000 100 1,800 100 11 ,000 18,000 5,000 23,000 3,900 79,900 CAPITAL OUTLAY Trimming Mower 2 3/4-Ton Pickups Cab & Broom for Toro tractor 12,250 53,250 11 ,700 77 ,200 $ 678,150 RECREATION Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 308,790 $ 421,288 $ 452,600 $ 515,900 62,412 64,827 65,500 69,700 124,735 177,214 131,250 136,800 $ 495,937 $ 663,329 $ 649,350 $ 722,400 $167,392 -$13,979 $73,050 33.75% -2.11 % 11.25% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance $ 303,450 650 128,100 45,850 37,850 $ 515,900 SUPPLIES Operating Supplies Merchandise for Resale 49,700 20,000 69,700 OTHER SERVICES & CHARGES Contractual Services Other Cultural Activities Telephone Postage Dues & Subscriptions Travel, Conferences & Schools Credit Card Fee Advertising/Marketing Insurance Utilities Bldg. Repair/Maint. Equip. Repair/Maint. Building Rent 39,200 15,000 3,700 5,500 1,350 10,150 2,500 25,650 1,500 9,000 7,400 11,850 4,000 136,800 CAPITAL OUTLAY Equipment $722,400 SENIOR CITIZEN PROGRAMS PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 81,183 $ 90,850 $ 98,700 $ 121,700 2,935 3,187 4,800 20,650 5,807 7,447 7,250 23,550 $ 89,925 $ 101,484 $ 110,750 $ 165,900 Dollar Increase Percent Increase $11,559 12.85% $9,266 9.13% $55,150 49.80% EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Pay Overtime Pay Part Time Pay Employee Pensions Employee Insurance ........................................... $ 47,600 500 48,000 11,950 13,650 $ 121,700 SUPPLIES Operating Supplies 20,650 20,650 OTHER SERVICES & CHARGES Telephone Postage Conferences & Schools Printing & Publishing Insurance Utilities Building Repair & Maint. Programming Dues & Subscriptions 450 700 1,900 400 500 2,400 2,000 14,400 800 23,550 $ 165,900 LIBRARY REVENUE ANALYSIS GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES OTHER REVENUES TOTAL 2004 ACTUAL $ 64,411 4,258 112,673 $ 181,342 2005 ACTUAL $ 65,124 3,640 114,653 $ 183,417 $ 2006 2007 AMENDED PROPOSED $ 69,000 $ 150,000 100,400 100,400 169,400 $ 250,400 Dollar Increase $2,075 ($14,017) $81,000 Percent Increase 1.14% -7.64% 47.82% GENERAL PROPERTY TAX Ad Valorem Tax ... $ 150,000 $ 150,000 OTHER REVENUES Building Rent 5,400 Interest Income 5,000 Host Fee 90,000 100,400 $ 250,400 EXPENDITURE ANALYSIS Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 6,451 $ 11,063 $ 14,650 $ 16,550 9,751 7,487 6,400 6,850 38,695 44,081 36,200 39,400 224,530 110,033 $ 389,460 $ 62,631 $ 57,250 $ 62,800 ($326,829) ($5,381) $5,550 -83.92% -8.59% 9.69% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TRANSFERS OUT TOTAL PERSONAL SERVICES Part Time Salaries Employee Pensions Employee Insurance $ 14,550 1,800 200 $ i 6,550 SUPPLIES Office Supplies Operating Supplies 350 6,500 6,850 OTHER SERVICES & CHARGES Postage Conferences & Schools Publishing Insurance Utilities Bldg. Repair/Maint. Equip. Repair/Maint. Programming Dues & Subscriptions 50 1,500 1,400 3,000 11,600 9,300 700 11,500 350 39,400 CAPITAL OUTLAY Improvement Projects TRANSFERS OUT Building Debt $ 62,800 Construction costs not included in amounts above: 10/06 Project Budget $ 4,700,105 Sources of Funds: Library Fund Government Buildings Reserve Capital Outlay Reserve Host Fee 2006 Library Budget Subtotal $ 302,000 550,000 641,000 60,000 1,553,000 Bond Proceeds needed 3,147,105 Bond issuance costs 72,895 Bond issue $ 3,220,000 Sale proceeds from the house and lot are not included in the project budget because the timing of the sales is unknown. The sale proceeds will be used as available to fund debt service. Bonds will be repaid through available reserve funds and tax levies. CHARGES FOR SERVICES OTHER REVENUES TRANSFERS TOTAL Dollar Increase Percent Increase 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 ICE ARENA REVENUE ANALYSIS 2004 ACTUAL $ 584,646 53,367 503,797 $ 1,141,810 2005 ACTUAL $ 628,316 41,909 133,005 $ 803,230 ($338,580) -29.65% 2006 AMENDED $ 680,900 37,800 79,150 $ 797,850 2007 PROPOSED $ 700,000 38,400 106,750 $ 845,150 ($5,380) -0.67% $47,300 5.93% ................................................ $ 418,400 133,000 32,500 16,000 75,000 18,500 2,600 4,000 $ 700,000 35,400 3,000 38,400 106,750 106,750 $ 845,150 ICE ARENA EXPENDITURE ANALYSIS PERSONAL SERVICES SUPPLIES OTHER SERVICES AND CHARGES CAPITAL OUTLAY DEBT SERVICE TOTAL 2004 ACTUAL $ 222,380 57,817 195,175 447,630 200,215 $ 1,123,217 2005 ACTUAL $ 249,535 83,908 192,975 70,290 198,660 $ 795,368 $ 2006 AMENDED $ 286,600 101,250 211,350 198,650 797,850 $ 2007 PROPOSED $ 306,600 100,650 238,500 199,400 845,150 Dollar Increase Percent Increase 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 ($327,849) -29.19% .................................................... $ $2,482 0.31% $47,300 5.93% 147,100 200 114,150 24,450 20,700 $ 306,600 950 800 61,000 15,500 22,400 3,000 1,600 1,200 6,700 8,250 150,500 47,250 3,100 9,950 6,600 350 135,000 64,400 100,650 238,500 $ 199,400 845,150 PINEWOOD REVENUE ANALYSIS CHARGES FOR SERVICES OTHER REVENUES TRANSFERS TOTAL 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 195,500 $ 212,750 21,250 $ - $ - $ 195,500 $ 234,000 Dollar Increase Percent Increase $0 $195,500 $38,500 19.69% CHARGES FOR SERVICES Recreation Fees Concessions Other Sales Green Fees Membership Fees Golf Cart Rental Advertising Fees ................................................ $ 3,000 14,000 1,250 160,000 20,000 11,500 3,000 $ 212,750 OTHER REVENUE Miscellaneous sales TRANSFERS Transfer from General Fund Transfer from Equipment Reserve 21,250 21,250 TOTAL $ 234,000 PERSONAL SERVICES SUPPLIES OTHER SERVICES AND CHARGES CAPITAL OUTLAY TOTAL PINEWOOD EXPENDITURE ANALYSIS 2004 ACTUAL $ 2005 ACTUAL - $ 2006 AMENDED $ 128,750 27,700 48,900 2007 PROPOSED $ 131,250 40,000 63,350 - $ 205,350 $ 234,600 Dollar Increase Percent Increase PERSONAL SERVICES Regular Salaries Overtime Salaries Part Time Salaries Employee Pensions Employee Insurance SUPPLIES Fuels & Lubricants Uniform Allowance Operating Supplies Merchandise for Resale OTHER SERVICES & CHARGES Other Professional Services Telephone Advertising/Marketing Insurance Utilities Bldg Repair & Maintenance Equip Repair & Maintenance Equipment Rental Taxes & Licenses Credit Card Fee CAPITAL OUTLAY Equipment $0 $205,350 ................................................ $ 74,200 $29,250 14.24% 30,800 13,050 13,200 $ 131,250 4,500 500 27,000 8,000 1,800 2,000 5,000 3,400 2,500 2,500 42,950 2,000 1,200 40,000 63,350 $ 234,600 EQUIPMENT CERTIFICATES - CAPITAL OUTLAY EXPENDITURE ANALYSIS CAPITAL OUTLAY TOTAL 2004 ACTUAL $ 359,216 $ 359,216 Dollar Increase Percent Increase CAPITAL OUTLAY BY TYPE Motor Vehicles Other Equipment 2005 ACTUAL $ 675,450 $ 675,450 2006 AMENDED $ 437,000 $ 437,000 2007 PROPOSED $ 343,400 $ 343,400 $316,234 ($238,450) 88.03% -35.30% ($93,600) -21.42% $ 305,400 38,000 $ 343,400 CAPITAL OUTLAY BY DEPARTMENT POLICE Unmarked squads (3) Marked squad Supervisor squad FIRE Tanker truck STREETS Dump box for Unit 234 Building roof repair 60,000 34,000 30,000 124,000 175,000 175,000 6,400 38,000 44,400 $ 343,400 2007 CAPITAL OUTLAY Funding Source Requested General Equipment Other Department Department Item Amount Fund Certificate Fund Total Information Tech Upgrade to full phone cabinet at Fire Station #1 10,000 10,000 New Web server 6,000 6,000 16,000 16,000 Police Unmarked squad (3) 60,000 60,000 Marked squad 34,000 34,000 Supervisor squad 30,000 30,000 Software 60,000 60,000 Mobile video cameras (3) 19,000 19,000 Mobile data computers (3) 15,000 15,000 218,000 218,000 Fire Tanker Truck 175,000 175,000 175,000 Emergency Mgmt Siren 14,700 14,700 14,700 Streets Used Grader 100,000 100,000 Heavy duty one-ton truck 66,000 66,000 Skid Loader 21,000 21,000 Steel roller (used) 10,650 10,650 Crack router 5,000 5,000 Dump box for Unit 234 6,400 6,400 Roadside mower attachment 8,500 8,500 Pickup truck 25,000 25,000 Building roof repair 38,000 38,000 242,550 280,550 Snow Removal Loader snow plow 7,500 7,500 7,500 Engineering AutoCADD license 5,000 5,000 5,000 Park Maintenance 2 - 3/4 ton pick ups 53,250 53,250 Trimming Mower 12,250 12,250 Cab & broom for Toro tractor 11,700 11,700 77,200 77,200 Subtotal General Fund Departments 793,950 394,550 343,400 56,000 793,950 Library Ice Arena Walking track flooring 30,000 Re-skin Olympic ice plant 28,000 58,000 Wastewater Trailer mounted pump & discharge/suction hose 19,170 Lift station fencing (Evans, Jackson, Hwy 10) 26,625 Moyno pump 8,520 54,315 Liquor Tasting Bar - Northbound 10,000 Total $916,265 $394,550 $343,400 $56,000 $793,950 Updated November 30 12/112006 SANITARY LANDFILL REVENUE ANALYSIS Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 5,354 $ - $ - $ 24,170 46,135 25,000 30,000 $ 29,524 $ 46,135 $ 25,000 $ 30,000 $16,611 ($21,135) $5,000 56.26% -45.81% 20.00% INTERGOVERNMENTAL REVENUES OTHER REVENUES TRANSFERS IN TOTAL OTHER REVENUE Interest Income ........................................... $ 30,000 30,000 $ 30,000 EXPENDITURE ANALYSIS PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES TRANSFERS OUT TOTAL 2004 ACTUAL $ 22,974 14,151 84,527 36,688 $ 158,340 2005 ACTUAL $20,065 25,944 15,721 43,480 $105,210 2006 AMENDED $ 55,550 10,000 133,500 47,500 $ 246,550 2007 PROPOSED $ 57,550 10,000 71,500 60,000 $ 199,050 Dollar Increase Percent Increase ($53,130) -33.55% $141,340 134.34% ($47,500) -19.27% PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance ............................................$ 44,600 5,550 7,400 $ 57,550 SUPPLIES Operating Supplies 10,000 10,000 OTHER SERVICES & CHARGES Legal Services Other Professional Services Utilities 20,000 50,000 1,500 71,500 TRANSFERS OUT Composting Reimbursement Recycling Rebates 35,000 25,000 60,000 $ 199,050 SANITARY LANDFILL BUDGET 2004 -2007 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 ~~?fIIItIII~IIII~~~t~~~~mf~~~I~~~~I~I~1mI1m;]~I~rIIt~ItrIm .:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:~ :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.; 1 ~ f f ~ ~ ~ ~ ~ ~~ ~~ ~~ ~~ ;;;~ ~~;;;;;; m; ;;;; ;;;; ;;;; ;;;;;;;;;;;; ~~m~~~ ~~~~ ~~ ~;~; ~;~;~; ~ ;~; ~;~; ~;~~ ~1~~ ~~~~ ~;~ ~; ~;~; ~;~;~;~; ~;~;~~m 1 m~ i~ ~~ ~ ~~; i~ ~~~; ;~m;~~ ~;;~ .:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.: :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:~ :::::::.:::::::.:::::::::.:::::::::::::::::::::::::::.:::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::::::::::.:.:.:.:.:.::::::::::; ::: ::~: ::j: ::ii j:jri :ii:::::::t~:~:~:~:~:~:~:j:j: j:j: j:j::: i: ~: ~: ~:~ :~:~ :j:j: j:Ij :j: j: jI::: ~:~: ~:~ ~:~:j:j:j:~:~:j: ~:~:j: ::jI: :~I: ~l 1<1 Revenues II Expenditures 2004 2005 2006 2007 SAFETY REVENUE ANALYSIS GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES OTHER REVENUES TRANSFERS IN TOTAL 2004 ACTUAL $ 2005 ACTUAL - $ 2006 2007 AMENDED PROPOSED - $ - $ 37,559 67,518 40,000 40,000 $ 37,559 $ 67,518 $ 40,000 $ 40,000 Dollar Increase Percent Increase $29,959 79.77% ($27,518) -40.76% $0 0.00% OTHER REVENUE Interest Income Insurance Dividend 15,000 25,000 40,000 $ 40,000 Dollar Increase Percent Increase EXPENDITURE ANALYSIS 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ - $ - $ $ 6,478 8,380 8,200 9,700 12,404 6,968 22,000 24,100 11,757 $ 18,882 $ 27,105 $ 30,200 $ 33,800 $8,223 $3,095 $3,600 43.55% 11.42% 11.92% PERSONAL SERVICES SUPPLIES OTHER SERVICES & CHARGES CAPITAL OUTLAY TOTAL PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance .............................................. $ $ SUPPLIES Operating Supplies 9,700 9,700 OTHER SERVICES & CHARGES Other Professional Services Travel, Conferences & Schools Dues & Subscriptions 22,000 1,500 600 $ 24,100 33,800 SAFETY BUDGET 2004 - 2007 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 2004 2005 2006 2007 SURFACE WATER MANAGEMENT REVENUE ANALYSIS GENERAL PROPERTY TAX INTERGOVTL REVENUES CHARGES FOR SERVICES OTHER REVENUES TOTAL 2004 ACTUAL $ 163,377 10,800 88,504 4,839 $ 267,520 2005 ACTUAL $ 165,230 9,200 112,454 12,928 $ 299,812 2006 2007 ADOPTED PROPOSED $ 175,000 $ 100,000 $ 175,000 $ 100,000 Dollar Increase Percent Increase $32,292 ($124,812) 12.07% -41.63% ($75,000) -42.86% GENERAL PROPERTY TAX Ad Valorem Tax ................................................ $ 100,000 $ 100,000 $ 100,000 Note: Impact Fees are not included. EXPENDITURE ANALYSIS Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL ADOPTED PROPOSED 7,187 8,331 10,000 10,000 98,304 83,760 165,000 90,000 $ 105,491 $ 92,091 $ 175,000 $ 100,000 ($13,400) $82,909 ($75,000) -12.70% 90.03% -42.86% SUPPLIES OTHER PROJECTS TOTAL SUPPLIES Operating Supplies 10,000 $ 10,000 OTHER PROJECTS NPDES Related Costs Drainage Projects 23,000 67,000 90,000 $ 100,000 SURFACE WATER MANAGEMENT BUDGET 2004 - 2007 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 ............~~"..,......... ~~~~~~~~~~~~~f~f~f~f~f~f~f~f~f~f~~~f~f~f~f~f~f~~~f~f~f~f~f~f~f~f~~~~~~j}j~fr~f~f~f~f~f~~~f~f~~f~f~f~f~f~f~f~f~f~f~f~f~f~f~fr~ttf~[~f~f~f~f~frr~f~ffjf~f~f~f~[~f~f~~~f~f~~~~~~)if~f~f~f~f~l $- 2004 2005 2006 2007 WASTEWATER TREATMENT SYSTEM Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $1,141,437 $1,250,222 $1,234,500 $1,320,900 1,288,728 1,311,463 810,000 932,500 $2,430,165 $2,561,685 $2,044,500 $2,253,400 0 556,429 0 0 $2,430,165 $3,118,114 $2,044,500 $2,253,400 $687,949 ($1,073,614) $208,900 28.31 % -34.43% 10.22% REVENUE ANALYSIS ............................................ $1,320,900 $1,320,900 ............................................ 832,500 ............................................ 100,000 932,500 $2,253,400 CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES USE OF RESERVES TOTAL SOURCE OF FUNDS CHARGES FOR SERVICES Customer Charges OTHER REVENUE Sewer Connection Charges Interest Income TOTAL REVENUES Use of Reserves TOTAL SOURCE OF FUNDS $2,253,400 WASTEWATER TREATMENT SYSTEM BUDGET 2004 - 2007 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 o 1m Revenues III Expenditures 2004 2005 2006 2007 WASTEWATER TREATMENT SYSTEM 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED PERSONAL SERVICES $280,617 $303,250 $372,150 $405,200 SUPPLIES 39,544 65,997 77,200 156,600 OTHER SERVICES AND CHARGES 1,028,543 1,094,742 1,080,150 1,127,750 CAPITAL OUTLAY 110,000 53,000 DEBT SERVICE 115,699 150,943 234,850 195,950 TRANSFERS OUT 33,475 33,030 42,500 42,500 TOTAL $1,497,878 $1,647,962 $1,916,850 $1,981,000 Dollar Increase $150,084 $268,888 $64,150 Percent Increase 10.02% 16.32% 3.35% EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Salaries Overtime Salaries Part Time Salaries Employee Pensions Employee Insurance $285,200 17,500 18,300 40,050 44,150 $405,200 SUPPLIES Office Supplies Operating Supplies Motor Fuels & Lubricants Equipment Parts 1,500 110,400 6,000 38,700 156,600 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 70,000 4,000 10,950 3,550 800 1,200 74,350 11,500 5,000 134,000 600 30,000 3,000 766,150 2,250 350 10,050 1,127,750 CAPITAL OUTLAY Buildings Improvement Project Equipment 53,000 53,000 DEBT SERVICE Principal Interest 140,000 55,950 195,950 TRANSFERS OUT General Fund Debt Service 20,000 22,500 42,500 $1,981,000 LIQUOR STORE 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED SALES 4,341,148 4,801,540 5,800,000 6,000,000 COST OF SALES 3,160,093 3,505,707 4,272,900 4,440,800 GROSS PROFIT 1,181,055 1,295,833 1,527,100 1,559,200 OTHER REVENUE: INTEREST INCOME 30,974 49,287 20,000 50,000 MISCELLANEOUS 4,555 4,519 2,250 4,850 TOTAL 1,216,584 1,349,639 1,549,350 1,614,050 Dollar Increase $133,055 $199,711 $64,700 Percent Increase 10.94% 14.80% 4.18% REVENUE ANALYSIS Northbound Westbound Cost of Cost of Gross Gross Profit Sales Sales Sales Sales Profit Liquor $ 1,242,000 $ 894,250 $ 558,000 $ 401,750 Beer 1,987,200 1,530,150 892,800 687,450 Wine 745,200 506,750 334,800 227,650 Other Sales 165,600 110,950 74,400 49,850 Freight 22,000 10,000 4,140,000 3,064,100 1,860,000 1,376,700 Gross Profit 1,075,900 483,300 $1,559,200 Other Revenue Interest Income 50,000 - 50,000 Miscellaneous 4,000 850 4,850 TOTAL REVENUES $ 1,129,900 $ 484,150 $1,614,050 LIQUOR STORES 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED PERSONAL SERVICES $ 368,726 $ 430,364 $ 523,950 $ 548,750 SUPPLIES 8,875 70,711 30,000 32,200 OTHER SERVICES AND CHARGES 191,163 296,350 365,500 372,300 CAPITAL OUTLAY DEBT SERVICE 31,300 41,783 63,000 102,900 TRANSFERS OUT 465,568 233,300 233,300 233,300 TOTAL $ 1,065,632 $ 1,072,508 $ 1,215,750 $ 1,289,450 Dollar Increase $6,876 $143,242 $73,700 Percent Increase 0.65% 13.36% 6.06% EXPENDITURE ANALYSIS PERSONAL SERVICES Northbound Westbound Total Regular Salaries 163,800 134,550 $ 298,350 Overtime Salaries Part Time Salaries 94,300 58,000 152,300 Employee Pensions 30,100 24,000 54,100 Employee Insurance 19,200 24,800 44,000 $548,750 SUPPLIES Fuels & Lubs 100 100 200 Operating Supplies 25,000 5,000 30,000 Uniforms 1,000 1,000 2,000 32,200 OTHER SERVICES & CHARGES Audit 5,000 5,000 10,000 Other Professional Services 500 500 1,000 Telephone 3,000 3,000 6,000 Postage 0 0 Conferences & Schools 500 500 1,000 Advertising 15,000 15,000 30,000 Insurance 15,000 15,000 30,000 Utilities 30,000 25,000 55,000 Repair & Maintenance 13,700 4,600 18,300 Rug & Laundry Services 2,000 2,000 4,000 Depreciation 58,300 79,300 137,600 Dues & Subscriptions 1,500 1,500 3,000 Licenses & Taxes 450 450 900 Credit Card Fees & Uncollectible Debt 50,000 25,000 75,000 Miscellaneous 500 0 500 372,300 CAPITAL OUTLAY Furniture & Equipment DEBT SERVICE Principal 50,000 50,000 Interest 52,900 52,900 102,900 TRANSFERS OUT General Fund 195,000 195,000 City Hall Debt Service 38,300 38,300 233,300 $ 762,250 $ 527,200 $ 1,289,450 $ 1 ,289,450 GARBAGE COLLECTION REVENUE ANALYSIS INTERGOVERNMENTAL CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES TRANSFER IN TOTAL SOURCES OF FUNDS 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 14,263 $ 16,353 $ 5,000 $ 5,000 964,398 1,039,045 1,080,000 1,140,000 3,743 11,846 1,000 1,500 $ 982,404 $1,067,244 $ 1,086,000 $1,146,500 6,688 3,480 12,500 25,000 $ 989,092 $ 1,070,724 $ 1,098,500 $1,171,500 $81,632 $27,776 $73,000 8.25% 2.59% 6.65% Dollar Increase Percent Increase INTERGOVERNMENTAL Special Assessments 5,000 5,000 CHARGES FOR SERVICES Garbage Customer Charges 1,140,000 1,140,000 OTHER REVENUE Interest Income Customer Penalties 1,500 1,500 TOTAL REVENUES 1,146,500 TRANSFER IN FROM LANDFILL 25,000 TOTAL SOURCES OF FUNDS $1,171,500 EXPENDITURE ANALYSIS Dollar Increase Percent Increase 2004 2005 2006 2007 ACTUAL ACTUAL AMENDED PROPOSED $ 8,529 $ 7,610 $ 10,600 $ 8,200 944,818 1,039,869 1,071,100 1,131,600 $ 953,347 $ 1,047,479 $1,081,700 $1,139,800 $94,132 $34,221 $58,100 9.87% 3.27% 5.37% PERSONAL SERVICES OTHER SERVICES AND CHARGES TOTAL PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance ............................................ $ 6,000 800 1 ,400 $ 8,200 OTHER SERVICES & CHARGES Billing Services other Professional Services Postage Hauler Contracts Solid Waste Recycling Rebates 12,000 1,500 100 760,000 333,000 25,000 1,131,600 $1,139,800 " ASSOCIATION OF ~~ ~ 1M'.",,,,,. S"""ol ~ Boa"" ",,,,,,,ot'o. I MINNESOTA COUNTIES U LMC Leag- 0/ Mi,._oltJ emu emu promoli"fl e:t<>>R_ Fourteen Reasons WHY PROPERTY TAXES VARY FROM YEAR TO YEAR 1. 2. 3. THE MARKET VALUE OF A PROPERTY MAY CHANGE. . Each parcel of property is assessed at least once every five years and a sales ratio study is done to determine if the property is assess similarly to like properties. If not, the Commissioner of Revenue may issue an 'order' that would affect the taxable value of a parcel. . Additions and improvement made to a property generally increases its market value. THE MARKET VALUE OF OTHER PROPERTIES IN YOUR TAXING DISTRICT MAY CHANGE, SHIFTING TAXES FROM ONE PROPERTY TO ANOTHER. . If the market value of a property increases more or less than the average increase or decrease in a taxing district, the taxes on that property will also change. . New construction in a taxing district increases the tax base and will affect the district's tax rate. THE STATE GENERAL PROPERTY TAX MAY CHANGE. . The state legislature directly applies a State General Property Tax to commercial/industrial and season/recreational property classes. 4. 5. 6. 7. 8. 9. r THE CITY BUDGET AND lEVY MAY CHANGE. . Each year, cities review the needs and wants of their citizens and how to meet those needs and wants. This is called 'discretionary spending' in the city budget. Also included in the budget is non-discretionary spending which is required by state and federal mandates and court decisions and orders. THE TOWNSHIP BUDGET AND lEVY MAY CHANGE. . Each March, townships set the levy and budget for the next year. THE COUNTY BUDGET AND lEVY MAY CHANGE. . Each year, counties review the needs and wants of their citizens and how to meet those discretionary needs and wants. In addition, also included in the county budget is non- discretionary spending which is required by state and federal mandates and court decisions and orders. As much as sixty to eighty-five percent of the county expenditures are used to deliver mandated services. THE SCHOOL DISTRICT'S BUDGET AND lEVY MAY CHANGE. . The Legislature determines basic funding levels for K-12 education and mandates services that schools must perform. On average, approximately seventy percent of school costs are paid by the state. . Local school districts set levies for purposes including safe school and community education, etc. A SPECIAL DISTRICT'S BUDGET AND lEVY MAY CHANGE. . Special districts such as the Metropolitan Council, hospital districts, watershed districts, drainage districts, etc. set levies to balance their budgets. SPECIAL ASSESSMENTS MAY BE ADDED TO YOUR PROPERTY TAX Bill. . Water lines, curb and gutter, and street improvements that directly benefit your property may be funded, in whole or in part, through a special assessment that is added to your tax bill. 11. ~~~~R:ELD. AND 10. 12. 13. VOTERS MAY HAVE APPROVED A SCHOOL, CITY I TOWNSHIP, COUNTY, OR SPECIAL DISTRICT REFERENDUM. . Local referendums may be held for local government construction projects, excess operating levies for schools or many other purposes. . Referendum levies may be spread on the market value or the tax capacity of a property depending on process and type of referendum levy. STATE MANDATES HAVE MAY . Both the state and federal governments require local governments to provide certain services and follow certain rules. These mandates often require an increase in the cost and level of service delivery. AID AND REVENUE FROM THE STATE AND FEDERAL GOVERNMENTS MAY HAVE CHANGED. . Each year the state legislature reviews and adjusts the level of funding for a variety of aids provided to local governments including Local Government Aid and County Program Aid. The formulas for how aid is determined and distributed among local governments may have changed. . While direct aid and revenue from the federal government to local governments has declined greatly in recent years, federal revenue continues to be a key portion of the local government revenue stream and that revenue stream may have changed. THE STATE LEGISLATURE MAY HAVE CHANGED THE PORTION OF THE TAX BASE PAID BY DIFFERENT TYPES OF PROPERTIES. . A change in class rates will require a change in the tax rate to raise the same amount of money. 14. ~~~:.R STATE LAW CHANGES MAY ADJUST THE TAX . Fiscal disparities, personal property taxes on utility properties, limited market value, and tax increment financing are example of laws that affect property taxes. r Glossary of Terms CATEGORICAL AID: Aid given to a local unit of government to be used only for a specific purpose. CIRCUIT BREAKER: See "Property Tax Refund." CLASS RATES: The percent of market value set by state law that establishes the property's tax capacity subject to the property tax. COUNTY PROGRAM AID: State property tax relief aid to counties, distributed with a formula based on needs (households on foodstamps, age of the population, number of serious crimes) and tax base equalization for counties with smaller tax bases. EDUCATION AID: The total amount of state dollars paid for K- 12 education. This aid is paid to the school districts. FISCAL DISPARITIES: A program in the Twin Cities metropolitan area and on the iron range in which a portion of the commercial and industrial property value of each city and township is contributed to a tax base sharing pool. Each city and township then receives a distribution of property value from the pool based on market value and population in each city. GENERAL PURPOSE AID: Aid given to units of government to be used at their own discretion. Examples are Local Government Aid and County Program Aid. HIGHWAY AID: Motor fuels tax and license tab money the state distributes to counties, cities and townships for highways and bridges. HOMESTEAD: A residence occupied by the owner. INDIVIDUAL INCOME TAX: A state tax on the income of residents and non-residents with Minnesota sources of income that is deposited into the state general fund. LEVY: The imposition of a tax, associated with the property tax. LEVY LIMIT: The amount a local unit of government is permitted to levy for specific services under state law. LIMITED MARKET VALUE: A state imposed limit on property value increases for the purpose of calculating property taxes. ASSOCIATION OF LOCAL GOVERNMENT AID (LGA): A state government revenue sharing program for cities with low property wealth or high service burdens that is intended to provide an alternative to the property tax. LOCAL SALES TAX: A local tax, authorized by the state, levied on the sale of goods and services to be used for specific purposes by the local government. LOCAL TAX RATE: The tax rate usually expressed as a percentage of tax capacity, used to determine the property tax due on a property. MARKET VALUE: An assessor's estimate of what property would be worth if it were sold. MARKET VALUE AGRICULTURE CREDIT: A state credit to reduce the property tax paid by agricultural homesteads to the local taxing jurisdiction. MARKET VALUE HOMESTEAD CREDIT: A state credit to reduce the property tax paid by a residential homestead to the local taxing jurisdiction. PROPERTY TAX: A tax levied on any kind of property. PROPERTY TAX REFUND: A partial property tax refund program for those who have property taxes out of proportion with their income. This program is available to homeowners and renters. SALES RATIO STUDY: A study conducted by the Department of Revenue of open market property sales, which is then compared to local assessments to ensure that local assessments adequately reflect the market. STATE GENERAL PROPERTY TAX: A state-imposed property tax on commercial, industrial. and seasonal recreational properties. STATE SALES TAX: A state tax (6.5%) levied on the sale of goods and services that is deposited into the state general fund. TAX CAPACITY: The valuation of property based on market value and class rates, on which property taxes are determined. November 2006 ~ f Minnesota School -m Boards AssociationJ II ... LMC MINNESOTA COUNTIES www.mncounties.orq League of Minnesota Cities Cities promoting exooHence www.mnmsba.org www.lmnc.org ~ Minnesota School m Boards Association II ". Who Does What? A GUIDE TO MINNESOTA'S PROPERTY TAX SYSTEM ASSOCIATION OF ~ MINNESOTA COUNTIES LMC ASSESSOR Locates the property to be taxed, estimates its market value (how much the property would sell for in today's market), and assigns it to a class according to its use. Sends out notices in the spring to "all property owners." Multiplies the estimated market value of each piece of property by the tax capacity percentage set by law for its class. The result is the tax capacity. Adds together the tax capacities for all the property in the taxing district and gives the total to: ~ Property owners who disagree with the assessor may appeal to: .. BOARDS OF APPEAL AND EQUALIZATION CITY OR TOWNSHIP BOARD OF APPEAL AND EQUALIZATION: The city councilor township board. Meets between April 1 and May 31. COUNTY BOARD OF EQUALIZATION: County board of commissioners. Meets for two weeks in June. STATE BOARD OF EQUALIZATION: Commissioner of Revenue. Meets between April 15 and June 30. The review board may change the estimate of the market value of the classification. MINNESOTA TAX COURT: Small claims or regular division. . . . . . . . . . . . . . . . . . . . . . . . TAXING DISTRICTS (YOUR SCHOOL DISTRICT, CITY OR TOWNSHIP, COUNTY, HC) Determine the services (such as street maintenance, fire and police protection) to be provided in the coming year. Estimate the costs of those services and determine what portion will come from property taxes. Prepare proposed budget/levy amounts Send final levy amounts to: ...................... Hold Truth-in-Taxation (TnD hearings on budgets (if required by state law). Send final levy amounts to:. . . . . . . . . . . . . . . . . . . . . . . FINANCE DEPARTMENT AUDITORITREASURER Determines the tax capacity rates and also uses the state general tax rate by dividing the proposed levy by the proposed total amount of tax capacity in the taxing district. Auditor uses state general tax rate to compute taxes (certified by the Commissioner of MN Dept. of Revenue). Calculates the amount of each property owner's proposed state paid credits and net tax amount. Prepares TnT notice and mails to each taxpayer. Recalculates the amount of each property owner's tax based upon the final levy amounts. Prepares a listing of the tax on all property owners in the county and gives the list to:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creates the property tax statements from the county tax lists. Mails the statements by March 31 of the following year. Property owners mail in their payments (due in two installments on May 15 and October 15; except that the second installment of taxes on agricultural property is due on November 15). . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . ..- Do You Think Your Property is Over-Assessed? THE DIAGRAM BELOW SHOWS THE STEPS IN CONTESTING YOUR PROPERTY VALUATION: VISIT YOUR LOCAL ASSESSOR'S OFFICE · C heck the facts. · Compare neighboring property values. · Seek an adjustment. .. 3-STEP APPEAL .. .............. . . . . . . . . . APPEAL TO CITY OR TOWNSHIP "BOARD OF REVIEW" · Meets in April or May. · Appeals in person or by letter. · Call city or township clerk for appointment. . 1-STEP APPEAL: .. . . . . . .. . . . . . . . . . . . . . APPEAL TO COUNTY "BOARD OF EQUALIZATION" · Meets for two weeks in June. · Appeal in person or by letter. · Call county auditor or assessor for appointment. . .. . . . . . . . . APPEAL TO MINNESOTA TAX COURT · Appeal by April 30 of year following assessment. . . . . . . . . .............. .. REGULAR DIVISION · Attorney recommended. · Decisions appealable to Supreme Court. · Can be used for any property. · Must be used for property assessed over $100,000. ... SMALL CLAIMS DIVISION · Attorney not necessary. · Decisions are final. · Use for your home, or any property assessed under $100,000. Property Tax Classification Rates WHAT THEY ARE, HOW THEY WORK The classification rates on selected properties for taxes payable are shown below: PROPERTY TYPE Disabled homestead up to $32,000 Residential Homestead Up to $500,000 Over $500,000 Residential Nonhomestead 2 Single unit Up to $500,000 Over $500,000 2-3 unit and undeveloped land Apartments Regular '06 CLASS RATE PROPERTY TYPE '06 CLASS RATE 0.045% Seasonal Recreational Residential Up to $500,000 1.00 1.00 Over $500,000 1.25 1.25 Agricultural Land & Buildings Homestead 3 Up to $600,000 0.55 Over $600,000 1.00 1.00 Nonhomestead 1.00 1.25 Miscellaneous Properties 1.25 Golf courses (open to public) 1.25 Nonprofit service organizations 1.5 Fraternity/sorority houses 1.00 1.25 Manufactured home park land 1.25 Metro indoor rec. facilities 1.25 Noncommercial aircraft hangars 1.5 Commercial-Industrial-Public Utility Up to $150,000 1.5 Over $150,000 2.00 Electric generation machinery 2.00 Seasonal Recreational Commercial Homestead resorts 1.00 Seasonal resorts Up to $500,000 1.00 Over $500,000 1.25 1 School operating referendum levies (sometimes called "excess levy" referenda) and all county, city, and township referendum levies are levied on referendum market value. School debt levies are levied against all property based on net tax capacity. 2 Includes dwellings located on agricultural non homestead property. 3 House, garage, and one acre have same class rates and are generally treated the same as residential homestead. How to use classification rates: Example: Suppose your home is valued at $90,000 and your local tax rate is 1.35 (135% of tax capacity) Then: Your Home's Tax Capacity = $90,000 times .01 =$900 Your Property Tax = $900 times 1.35 = $1,215 Tax Glossary CATEGORICAL AID: Aid given to a local unit of government to be used only for a specific purpose. CIRCUIT BREAKER: See "Property Tax Refund." CLASS RATES: The percent of market value set by state law that establishes the property's tax capacity subject to the property tax. COUNTY PROGRAM AID: State property tax relief aid to counties, distributed with a formula based on needs (households on foodstamps, age of the population, number of serious crimes) and tax base equalization for counties with smaller tax bases. EDUCATION AID: The total amount of state dollars paid for K-12 education. This aid is paid to the school districts. FISCAL DISPARITIES: A program in the Twin Cities metropolitan area and on the iron range in which a portion of the commercial and industrial property value of each city and township is contributed to a tax base sharing pool. Each city and township then receives a distribution of property value from the pool based on market value and population in each city. GENERAL PURPOSE AID: Aid given to units of government to be used at their own discretion. Examples are Local Government Aid and County Program Aid. HIGHWAY AID: Motor fuels tax and license tab money the state distributes to counties, cities and townships for highways and bridges. HOMESTEAD: A residence occupied by the owner. INDIVIDUAL INCOME TAX: A state tax on the income of residents and non-residents with Minnesota sources of income that is deposited into the state general fund. LEVY: The imposition of a tax, associated with the property tax. LEVY LIMIT: The amount a local unit of government is permitted to levy for specific services under state law. LIMITED MARKET VALUE: A state imposed limit on property value increases for the purpose of calculating property taxes. ASSOCIATION OF LOCAL GOVERNMENT AID (LGA): A state government revenue sharing program for cities with low property wealth or high service burdens that is intended to provide an alternative to the property tax. LOCAL SALES TAX: A local tax, authorized by the state, levied on the sale of goods and services to be used for specific purposes by the local government. LOCAL TAX RATE: Thetax rate usually expressed as a percentage of tax capacity, used to determine the property tax due on a property. MARKET VALUE: An assessor's estimate of what property would be worth if it were sold. MARKET VALUE AGRICULTURE CREDIT: A state credit to reduce the property tax paid by agricultural homesteads to the local taxing jurisdiction. MARKET VALUE HOMESTEAD CREDIT: A state credit to reduce the property tax paid by a residential homestead to the local taxing jurisdiction. PROPERTY TAX: A tax levied on any kind of property. PROPERTYTAX REFUND: A partial property tax refund program for those who have property taxes out of proportion with their income. This program is available to homeowners and renters. SALES RATIO STUDY: A study conducted by the Department of Revenue of open market property sales, which is then compared to local assessments to ensure that local assessments adequately reflect the market. STATE GENERAL PROPERTY TAX: A state-imposed property tax on commercial, industrial, and seasonal recreational properties. STATE SALES TAX: A state tax (6.5%) levied on the sale of goods and services that is deposited into the state general fund. TAX CAPACITY: The valuation of property based on market value and class rates, on which property taxes are determined. November 2006 ~ I Minnesota School 1:1" Boards Association II - LMC MINNESOTA COUNTIES www.mncounties.org League of Minnesota Cities Cities promoting exceUence www.mnmsba.org www.lmnc.org