9. SR 12-08-2008REQUEST FOR ACTION
To Item Number
Ci Council 9
Agenda Section Meeting Date Prepared by
S ecial Meetin December 8, 2008 Lori ohnson, Ci Administrator
Item Description Reviewed by
Resolution Adopting Final Tax Levy for Taxes Payable in 2009
and Consider Adoption of 2009 Budgets Reviewed by
^ General
^ Special Revenue
^ Ente rise
Action Requested
Adopt resolution authorizing the property tax levy for collection in 2009 and adopt General, Special
Revenue, and Enterprise fund budgets.
Background/Discussion
The City's Truth in Taxation hearing was held on December 1 at which time the tax levy and budgets
were presented. Several individuals spoke at the public hearing. Following the hearing, the Council
discussed the comments from the public and provided direction to staff on changes to the levy and
budget. The Council directed staff to reduce the tax levy to an amount that would produce a tax rate of
43.056. The Council further concurred with the proposed general fund budget adjustments listed in the
memo.
The attached resolution authorizes a property tax levy for collection in 2009 of $11,190,753. Based on
the current estimated net tax capacity provided by Sherburne County, this levy will result in a tax rate of
43.056. This is slightly less than the tax rate of 43.210 used for the proposed property tax notices;
therefore, the actual City tax will be less than the amount listed on the proposed property tax notice.
(The final tax rate may change slightly due the changes in the final NTC as determined by Sherburne
County.)
The proposed adjustments have been made to the general fund budget as directed. The special revenue
and enterprise fund budgets are the same as presented at last week's meeting. The adjustments to the
general fund are included in the attached revenue and appropriations summaries. Below is a summary of
the budgets to be approved:
General Fund
Special Revenue Funds:
Library
Ice Arena
Pinewood Golf Course
Sanitary Landfill
Storm Sewer
Safety
$12,636,100
$ 89,800
$ 983,900
$ 273,000
$ 178,400
$ 84,000
$ 27,250
S:\Council\Lori\2008\Budget adoption 12 08 08.doc
Enterprise Funds:
Revenue Ex ense Net Effect
Sewer $1,923,550 $2,245,450 $ (321,900)
Garbage $1,289,250 $1,305,750 $ (16,500)
Liquor $6,304,800 $6,135,050 $ 169,750
Attachments
• Resolution authorizing the Property Tax Levy for Collection in 2009.
• General Fund Budget Summary Information
^ Source of Funds
Appropriations Summary
(Note: Special Revenue and Enterprise funds are not included as those have been
distributed previously. Please contact me if you would like a copy of these
budgets.)
Action Motion by Second by Vote
Follow Up
S:\Council\Loxi\2008\Budget adoption 12 08 08.doc
RESOLUTION 08 -
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY
FOR COLLECTION IN 2009
WHEREAS, the Elk River City Council has reviewed the City's anticipated
expenditures for all funds in 2009; and,
WHEREAS, the Elk River City Council has considered projected revenues for
all funds in 2009; and,
WHEREAS, revenues from sources other than property taxes are not sufficient
to meet anticipated expenditures of all funds; and,
WHEREAS, debt levies have been adjusted or cancelled based on revenue
collections and projections.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that
the following amounts are the maximum to be levied as property taxes
payable in 2009:
Levy
General Fund $ 9,470,614
PERA Employer Rate Increase 76,915
Library 70,900
Surtace Water Management 50,000
City Special Assessments 17,356
1994 Storm Sewer Bonds 116,645
2005 Improvement Bonds 88,400
2007 Improvement Bonds 121,748
2007 Certificate of Indebtedness 110,644
2006 Certificate of Indebtedness 92,465
2005 Certificate of Indebtedness 149,612
Public Safety Lease Revenue Bonds 603,254
Economic Development Tax Abatement 222,200
TOTAL $11,190,753
Passed and adopted by the City Council of the City of Elk River this 8th
day of December, 2008.
Stephanie Klinzing, Mayor
ATTEST:
Tina Allard, City Clerk
SOURCE OF FUNDS
2006 2007 2008 2009
ACTUAL ACTUAL ADOPTED PROPOSED
GENERAL TAX $ 6,967,985 $ 7,946,017 $ 9,189,350 $ 9,697,550
INTERGOVERNMENTAL REVENUES 1,314,482 1,323,874 976,900 983,600
CHARGES FOR SERVICES 835,804 740,197 762,150 604,800
FINES & FORFEITS 150,402 148,904 160,000 157,000
LICENSES & PERMITS 1,207,369 987,711 676,250 353,550
OTHER REVENUES 275,303 318,713 255,800 240,000
TRANSFERS 442,186 451,303 473,000 599,600
TOTAL $ 11,193,531 $ 11,916,719 $ 12,493,450 $ 12,636,100
GENERAL TAX
Ad Valorem Tax $ 9,547,550
Gravel Tax 150,000 $ 9,697,550
INTERGOVERNMENTAL REVENUES
Local Government Aid 686,800
PERA Aid 15,000
Police Relief 215,000
Urban Street Maintenance 36,800
Police Training Reimbursement 10,000
Other Grants 20,000 983,600
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Planning & Zoning Fees 25,000
Plan Check Fees 75,300
Contractor License Surcharge 500
Sewer Inspection Fees 5,000
Miscellaneous Sales 6,500
Assessment Searches 500
PUBLIC SAFETY
School Liaison 75,000
Police Contracts/Fees 2,000
Lockout Fees 8,500
Impound Fees 3,000
Fire Calls & Contracts 209,000
PUBLIC WORKS
Street Services 25,000
RECREATION
Recreation Fees 121,500
Program Sponsors 15,000
Concessions 20,100
Building Rent 8,100
Senior Citizen membership 4,800 604,800
SOURCE OF FUNDS
FINES & FORFEITS
Court Fines
Parking Fines
150,000
7,000 157,000
LICENSES & PERMITS
PERMITS
Building Permits
Building Permit Surcharge
Plumbing & Heating Permits
Electric Permits
Other Non-Business
NPDES Permits
Parking Permits
188,300
200
47,600
100
12,000
5, 000
1, 500
LICENSES
Animal
Cigarette
Liquor
Amusement
Garbage Haulers
Mineral Extraction
Apartment Licenses
Other Business
3,000
3,000
51,000
1, 000
3,000
9,000
15,850
13,000 353,550
OTHER REVENUE
Interest
Refunds & Reimbursements-ERMU
Contribution-Guardian Angels
Miscellaneous Revenue
180,000
54,000
3,000
3,000 240,000
TRANSFERS
Liquor
Landfill
NSP/RDF Reserve
Sewer
Utilities
Economic Development Authority
Housing & Redevelopment Authority
248,600
35,000
39,500
50,000
200,000
17,000
9.500 599,600
TOTAL REVENUES $ 12,636,100
APPROPRIATIONS SUMMARY
2005 2006 2007 2008 2009 % of % $$ 2008
ACTUAL ACTUAL AMENDED BUDGETED BUDGETED Total Change Increase % ofTotal
General Government
MAYORBCOUNCIL $ 188,282 $ 168,321 $ 210,150 $ 221,100 $ 168,100 1.33% -23.97% $ (53,000) 1.77%
CABLE TV 75,465 81,104 92,400 99,250 81,800 0.65% -17.58% (17,450) 0.79%
ADMINISTRATION 480,144 416,012 439,250 457,750 471,650 3.73% 3.04% 13,900 3.66%
HUMAN RESOURCES - - 83,500 156,900 147,950 1.17% -5.70% (8,950) 1.26%
ELECTIONS - 30,169 - 40,650 - 0.00% -100.00% (40,850) 0.33%
FINANCE 457,081 415,880 450,050 434,450 450,300 3.56% 3.65% 15,850 3.48%
INFORMATION TECHNOLOGY 169,900 225,246 237,350 256,250 278,050 2.20% 8.51% 21,800 2.05%
LEGAL 218,033 229,110 249,850 234,700 234,000 1.85% -0.30% (700) 1.88%
COMMUNITY DEVELOPMENT - - 170,300 158,550 178,900 1.42% 12.84% 20,350 1.27%
PLANNING 348,262 375,651 294,450 328,450 321,550 2.54% -2.10% (6,900) 2.63%
BUILDING MAINTENANCE 194,199 235,625 245,150 300,000 286,350 2.27% -4.55% (13,650) 2.40%
CONTINGENCY - 17,305 14,000 60,000 70,050 0.55% 16.75% 10,050 0.48%
ENERGY CITY 14,073 32,826 42,300 93,350 55,800 0.44 % -40.22 % (37,550) 0.75
General Government 2,145,439 2,227,249 2,528,750 2,841,600 2,744,500 21.72% -3.42% (97,100) 22.74%
Public Safety
POLICE 3,240,760 3,676,270 3,797,250 4,192,050 4,288,600 33.94% 2.30% 96,550 33.55%
FIRE 546,424 631,151 666,300 639,250 661,050 5.23% 3.41% 21,800 5.12%
EMERGENCY MANAGEMENT 22,668 37,346 44,700 52,300 49,150 0.39% -6.02% (3,150) 0.42%
BUILDING SAFETY 727,724 768,679 698,900 607,750 653,950 5.18 % -19.04 % (153,800) 6.47
ENVIRONMENTAL - - 68,050 87,150 76,000 0.60% -12.79% (11,150) 0.70%
Public Safety 4,537,576 5,113,446 5,295,200 5,778,500 5,728,750 45.34% -0.86% (49,750) 46.25%
Public Works
STREETS 926,853 1,096,473 1,292,650 1,196,450 1,373,000 10.87% 14.76% 176,550 9.58%
SNOW REMOVAL 165,996 149,463 304,550 301,600 308,750 2.44% 2.37% 7,150 2.41%
EQUIPMENT SERVICES 255,677 223,937 235,700 280,800 255,450 2.02% -9.03% (25,350) 2.25%
ENGINEERING 67,165 114,030 209,100 174,550 191,150 1.51% 9.51% 16,600 1.4000/a
Public Works 1,415,691 1,583,903 2,042,000 1,953,400 2,128,350 16.64% 8.96% 174,950 15.64%
Culture 8 Recreation
PARK MAINTENANCE 452,504 608,362 678,150 668,350 786,150 6.22% 17.63% 117,800 5.35%
RECREATION 663,329 645,277 743,400 761,850 784,600 6.21% 0.35% 2,750 6.26%
SR. CITIZEN PROGRAMS 101,484 111,774 165,900 201,300 195,050 1.54% -3.1000/a (6,250) 1.61%
Culture&Recreation 1,217,317 1,365,413 1,587,450 1,651,500 1,765,800 13.97% 6.92% 114,300 13.22%
TRANSFERS 150,902 688,518 194,600 268,450 268,700 2.13% 0.09% 250 2.15%
TOTAL $ 9,466,925 $ 10,978,529 $ 11,648,000 $ 12,493,450 $ 12,636,100 100.00% 1.14% $ 142,650 100.00%
GENERAL FUND EXPENDITURES 2006 - 2009
$7,000,000 - -
$s,ooo,ooo
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
2006'i
^ 2007 ',
2008
~ ^ 2009
12ioaizoo6
Public Works Culture &Recreation Transfers