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5.5. SR 07-09-2007 ITEM #: 5.5. MEMORANDUM TO: Mayor and City Council Lori johnson, City Administrator FROM: Scott Clark, Community Development Director Tim Simon, Finance Director DATE: july 9, 2007 SUBJECT: Financial Land Use Study At the July 9 City Council meeting, Tim Simon, Finance Director, and Scott Clark, Community Development Director, will present a "Land Use Financial Model" that has been developed over the past year. The overall premise is to track future development growth and to ascertain the affect on the City's overall tax rate projections. Our community is unique in the fact that we will have a capped population of approximately 35,000 residents serving a city that is almost 45 square miles in geographic size. The model contains the following information: . Projected growth over the next 20 years; it is anticipated that 98% of the City's present sewered and future rural area development will be built out at that time. . Growth patterns are exclusive of the gravel mining area. . Expenditures include projections on new staff, new programs, and possible tax levied bonds. . As a model, all assumptions can be quickly changed to ascertain key variables that affect our budget position such as inflation, market rate increases, and new programs. The modeling is intended to serve as a long term budgeting tool and this presentation is intended to give the Council an understanding on how it can be used. It should be noted that this information excludes the gravel mining area. The intention (and a good example of the use of this model) is that when a gravel mining land use study is constructed the financial implications of the development (real estate value, increased expenditures for service, potential tax levied bonds, etc.) can be built into the model to ascertain its affect on the long term tax rate. This model will be used in conjunction with the ClP discussions that will start taking place in August. If you have any questions prior to the meeting, please contact staff accordingly. S:\Council\Tim\Financial Land Use Study 07 09 07.doc Land Use Financial Model ~, Elt\'c~ · Projections to 2025 · Elk Rivers Uniqueness . 35,000 future populatlon/45 sq. mi. to service . Old/New · Significant portion of urban service area is complete · 2,800 residential lots remain (urban and rural) · 609,000 sJ. commercial · 840,000 sJ. industrial/warehouse . Gravel mining area excluded from study ", L d U F- - I M d I EI~~" an se Inancla 0 e l.iVCf · Overall goal is to measure the city's future tax base and its ability to provide adequate revenue for necessary operations/programs and strategic initiatives. · General fund revenue/expenditures and other levy impacts to the tax rate ill hllc rl'ri"l I"Ul1d" ,II", 1 c. ,uld I~ .!I, .\1" S;lInc ,; lnlUI bUI ,11\" 11. Ii I11cluclc"d hc rc' bcc:lu';l' ,hc'rl '" 11" 1.1X 1e'lI' illll':ICI · Program is interactive/all assumptions can be tested What the Model Examines ('ltt~ · Growth of Real Estate value . New residential, commerCIal and industrial projects (homes valued at $240,000) . Market rate increase on existing tax capacity . Permits as a revenue source' · Additional Tax Resources · Balancing Budget needs . Increased operational costs as population increases . Increased needs due to aging community . Funding new strategic objectives . Decrease of growth related revenue sources . to offset the building expense 1 Next Steps Elif~ tivcr · Examine expenditure priorities (operational and capital) · Examine future revenue alternatives (how to do business) · Help maintain consistent tax rate " Based on future development (land use) o Based on expenditure and revenue projections · Use as a model and update frequently (several times per year) " OP " Budget " Tax Rate 2