8.5. SR 04-17-1995Item 8.5.
ver MEMORANDUM
TO: Mayor & City Council
FROM: Pat Klaers, City Admi i r r
DATE: April 17, 1995
SUBJECT: Legislative Update
Attached for your review is a 4/10/951etter from State Senator Mark Ourada
regarding the Senate legislative bill that calls for a local government tax
freeze. Also attached is a League of Minnesota Cities article on this issue. I
would like to spend a minute with the City Council to discuss the
ramifications of this bill if it were to become law.
Also attached is a recent League of Minnesota Cities article on the TIF bills
being heard in the House and Senate. Likewise, I would like to briefly
• update the council on the status of pending legislation relating to TIF.
Both of these topics are anticipated to be agenda items for the next few
meetings for further updates.
•
13065 Orono Parkway • P.O. Box 490 • Elk River, MN 55330 • (612) 441-7420 • Fax: (612) 441-7425
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,•
E
• SENATOR MARK OURADA
District 19
145 State Office Building
St. Paul, Minnesota 55155
(612)296-5981
Home:
1110 Innsbrook Lane
Buffalo, Minnesota 55313
(612)682-5024
Senate
State of Minnesota
April 10, 1995
Hank Duitsman
Mayor, Elk River
13065 Orono Parkway, P.O. Box 490
Elk River, MN 55330-1900
Dear Ma~~~,~itsman,
I would like to take this opportunity and update you and the members of the
Elk River City Council on a controversial bill, SF 1570, that was recently
debated on the Senate floor. This bill would prohibit increases in
property taxes by units of local government during 1996, and would impose
levy limits in 1997. I voted against this proposal.
No legislation adopted in the past 15 years would create more havoc with
the operation of local government than this legislation. New school
construction is prohibited, and salary increases for staff would have to
come at the expense of programs. Responses to natural disasters could not
e made with any additional funds. In short, this type of heavy handed
regulation could restrict the ability of local governments to function.
This bill prohibits citizens from making decisions about the operation of
their local units of government. Under the bill's provisions, the voters
would be prohibited from authorizing an increase in property taxes to build
new facilities or expand services. It prohibits elected representatives of
the people from managing the affairs of the local units of government.
This proposal represents a total distrust of local governments.
Members of the Senate IR caucus and I agree that the funding system needs
to be reformed. The current system is burdensome to the tax-payer, but a
simple property tax freeze is not the answer. Creating a crisis is not an
assurance that the system will be reformed. More likely, the freeze will
result in a large tax increase in the future; be it on property, income,
services or the sale of goods.
As always, I am interested in hearing your ideas about what state
government can do to make your job easier. If I can ever be of assistance
to you, please contact me.
Sincerely,
~/ ~ G~'~`
MARK OURADA
State Senator
•
COMMITTEES: Education and Higher Education Division • Family Services • Transportation a z
~, printed on recycled paper
League of Minnesota Cities
Cities Bulletin
Number 14
~~
Apri17, 1995
Senate puts property taxes on ice
Gary Carlson
One Senator described it as the
dumb part of dumb and dumber.
Another asked if cities would rather be
hung or shot. One major daily newspa-
per refetred to the proposal as non-
sense. City officials recited a long list
of negative consequences if the bill
became law. Sut despite it all, the
Senate passed S.F. 1570, Senate
Majority Leader Roger Mce's bill that
would put a hard freeze on property
taxes throughout the state.
The Senate approved the measure
late Thursday morning, shortly before
this issue of Cities Bulletin went to
press. The bill would have the greatest
impact on cities and counties. School
levies would be frozen but schools
would generally be held harmless
because state aid would offset the levy
reduction. The bill was amended to
include a provision that would prohibit
unfunded mandates during the freeze
proposal. In addition, the HACA
sunset was removed. The balance of
the sunset including local government
aid and the property tax classification is
entirely sunset in 1998. We will
provide full details on the amendments
to the bill in next week's Cities
Bulletin.
in an increase in taxes paid by taxpay-
ers, the state would provide an aid
payment to the city to offset the levy
increases.
The bill would also impose strict
levy limits on cities for taxes payable
in 1997. These levy limits would
restrict the overall growth in local
government levies to the lesser of three
percent or the implicit price deflator for
The bill that went to the Senate
floor would prohibit levy increases for
taxes payable in 1996. The bill would
also freeze market values for individual
property owners unless improvements
aze made or new structures are built.
The combination of the levy freeze and
the market value freeze means that the
bills of taxpayers in 1996 would not
:` increase. Tn fact, in growing communi-
ties where substantial new construction
is occurring, the tax bills of existing
property owners could actually
decrease.
To assure that levies could not
increase, the bill would severe) limit
the issuance of new general obligation
debt or any t i twat would increase
the property tax levy. The bill presum-
ab y woul~ect the issuance of
special assessment supported debt or
debt supported entirely by dedicated
enterprise fund revenue, or any other
debt that would not have a property tax
impact in 1996. Any debt issued prior
to Mamh 30 that would require
additional 1996 levy would be permis-
sible. If the levy increase would result
For more information on the proposed
property tax freeze, contact Senator
Roger Moe at (612) 296-2577.
See Freeze, page 8
Freeze, continued from page 1
government goods and services.
• unlike the levy limits imposed during
the 1970's and 1980's, this levy ]imit
would apply to all cities. Cities could
only exceed this limitation if the voters
approve the excess increase.
The bill would also receal many
provisions of the school aid and local
government aid system including LGA
and HACA effective for 1998. The
gislative Commission on Planning
and Fiscal Policy would study the issue
of property tax reform and make
recommendations by January 1, 1997.
After almost five hours of discus-
sion and debate on Tuesday, the Senate
Tax Committee approved the bill on a
12 to four party line vote. During the
committee discussions, several amend-
ments were added to clarify restrictions
on the issuance of new debt These
amendments allow new bond issues as
long as the overall levy of the city
would not increase. Senate Mce's
litmus test for each amendment
required that no amendment increase
Those who voted for the
property tax freeze
Anderson Metzen
Beckman R.D. Mce
Berglin Mondale
Bertram Morse
Betzold Murphy
Chattdler Novak
Chmielewski Pappas
Cohen piper
Finn - Pogemiller
Flynn 2'rice
Hanson Ranum
Hottinger Reichgott lunge
Janezich Riveness
DJ.lohnson Sams
J.B. Johnson Samuelson
Krentz Solon
Kroening Stumpf
Iangseth Vickemtan
Lessard wiener
property taxes for taxpayers in 1996.
Other amendments included a provi-
sion for the St. Paul school district to
issue bonds to complete a high school
and a provision restricting levy
increases for unfunded police and fire
.pension liabilities.
The list of people testifying
included numerous representatives of
cities, schools, and counties.
Mimtetonka Mayor Karen Anderson,
Ely Mayor Frank Salerno, and League
Executive Director Jim Miller testified
on behalf of the League of Mincesota
Cities in opposition to the bill. Mayor
Karen Anderson told the committee
that city levy increases from 1994 to
1995 were modest when compared to
the levy decisions of other local units
of government. Orr average, city levy
increases for 1995 were slightly less
than five percent statewide. Total levy
for ail local government increases
average 6.3 percent for the same
period. Mayor Anderson also told the
committee that nearly 30 percent, or
245 cities either froze their payable
19951evies or actually reduced them
below the 1994 certified levels.
Those who voted against the
property tax freeze
Belanger I.immer
Berg Many
Day Merriam
Dille Neuville
Frederickson Oliver
D.E.Johnson Olson
Johnston Ourada
Kelly paziseau
Kiscaden Roberson
Kleis Runbeck
Knutson Scheevel
Kramer Spear
Iaidig Stevens
[,arson Terwilliger
Lesewski
Mayor Frank Salerno of Ely
insisted that the loss of local control
was a major city concern. He testified
that state legislators must not trust or
respect local officials if they are
offering legislation such as the freeze.
Mayor Salerno stated that the city
councils and mayors may not be
necessary if the legislature continues
along this path.
League Executive Director Jim
Miller summarized a brief survey
conducted by the League about the
impact of the property tax freeze.
According to responses from city
officials, cities would have to cut
services, delay infrastructure projects,
and even forego state and federal grant
money requiring a matching local
contribution. Miller presented the
survey results as an analysis of
unintended consequences of the
property tax freeze legislation. Al-
though the committee seemed inter-
ested in the presentations by the
League of Minnesota Cities representa-
tives, the bill was still ultimately
passed.
Other testifiers included Dan
Elwood, City Manger of Spring Valley
and President of the Minnesota
Association of Small Cities, Tim
Flaherty, lobbyist for the Coalition of
Greater Minnesota Cities, and Richazd
Fursman, City Administrator, Andover.
% It's important to note that the
property tax freeze is not yet law. It
has simply been approved by the
Senate.
Will the bill become law? The
property tax freeze proposal has
tremendous political overtones. If
ultimately vetoed by the govemor, he
could be blamed by the DFL for all
property tax increases in 2996. Ott the
other hand, the balance of this Senate
DFL budget proposal would restore the
governor's proposed $77 million of aid
reductions to cities and counties. If the
govemor demands a restoration of his
$220 million excess budget reserve,
aid reductions could still occur. Hold
onto your budgets for the next six
weeks. [~6i
~:~
Page 8 LMC Cities Bulletin
~:.,,' ' r ~ s.
~Act><on Alert
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1 ~j
Tax-exempt status of bonds threatened
Gary Carlson and Andrea Atherton
On Mazch 15 Representative Ann
Rest (DFL-New Hope) introduced H.F.
1380, a bill that would eliminate the
state income tax exclusion for interest
on bonds issued by the state and local
governments in Minnesota. If enacted
this bill would significantly increase
local government borrowing costs
because investors would no longer be
able to exclude the interest income
from their state taxable income.
On behalf of cities across
Minnesota, contact your representa-
tive, senator, and the bill's authors
income exclusion. According to
public finance experts, the bill could
increase bond interest rates by a quarter
percent to three-quarters of a percent
(25 to 75 basis points). Second, the bill
would increase state income tax
collections. According to the state's
tax expenditure budget, state income
tax collections could increase by
approximately $50 million per year if
all state and local bonds were affected.
However, the income tax impact would
be much less in the first yeaz df
implementation because existing bands
would only be impacted if they aze
resold after July 1, 1995.
Tax increment hearings continue
C
Gary Carlson
Tuesday, March 21 was a busy day
for those interested in tax increment
financing. The Property Tax Division
of the House Tax Committee completed
testimony on H.F. 147, Representative
Dennis Ozment's (IR-Rosemount) TIF
reform bill. In addition, the committee
considered H.F. 824, Representative
Ann Rest's (DFL-New Hope) bill that
would require school approval for new
or modified tax increment districts.
The committee also discussed Repre-
sentative Ron Abrams's (IR-
Minnetonka) bill requiring state auditor
approval for tax increment districts.
Many city officials have testified
in opposition to provisions contained in
H.F. 147. Although the testimony has
been persuasive, the committee will
likely include some, if nowt aii of the
H.F. I47 provisions in the final House
omnibus tax bill.
Senate Developments
On Tuesday afternoon, the
Property Tax subcommittee of the
Senate Tax Committee considered S.F.
~re~~°~s ly
~ I t~'~-. 1~ e,
and voice your opposition to H,F.
1380.
The bill was co-authored by
Thomas Bakk (DFL-Cook), Edgar
Olson (DFL-Fosston), Don Ostrom
(DFL-St. Peter), and Jean Wagenius
(DFL-Minneapolis). The bill would
affect obligations issued or sold after
July I,1995, or obligations acquired by
a Minnesota taxpayer after July 1,
1995.
The bill would have two major
impacts. First, it would result in
significantly higher borrowing costs for
the state and local governments
because investors would not realize the
1282, a bill authored by Senator John
Hottinger (DFL-Mankato). The
Hottinger bill would create a tax
increment grant program and eliminate
the LGA/HACA penalty for all tax
increment districts.
The Hottinger bill is a distinct
departure from the legislation that has
been working its way through the
House. Instead of criticizing local
officialsand their decisions, Senator
Hottinger is deferring to theirjudge-
ments. Senator Hottinger has been a
constant suppotter of city issues
throughout his tenure in the Minnesota
Senate.
In his testimony in support of his
bill, Senator Hottinger outlined what he
perceives to be problems wi[h tax
increment financing. Under the current
system of penalties, he has seen a
continuous and growing stream of
legislative exemptions from the LGA/
HACA penalty. This stream of
legislation, he concludes, can only
indicate that the system must be fixed.
The tax increment grant program
would allow the Department of Trade
and Economic Development to make
March 24, 1995 L the Cfi}ies $wL~et?r
grants to TIF projects that might not be
undertaken because of financial
considerations. The grants would be
available to cities that meet certain
eligibility guidelines such as low
family income, below average taxable
tax capacity, high unemployment, and a
demonstrated shortage of low to
moderate income housing.
Offering testimony and support
were Bill Bassett from Mankato, Blaine
Hill from Breckenridge, Rob
Wolfington from Rushford, Steve
Mielke from Hopkins, Matt Fulton.
from New Brighton, and Mayor Kelly
Ferber from Fergus Falls.
Immediately after the discussions
of the Hottinger bill, the committee
began discussion of the Senate com-
panion to the Representative Ozment
bill. That bill was authored by Senator
Gen Olson (IR-Minnetrista). The
committee did not have time to fully
consider the bill.
While neither bill received a final
vote, both will be laid over for further
consideration by either the subcommit-
tee or the full tax committee. ~
Page 3