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6.0. SR 12-16-1996ITEM 6. ity of E, iver MEMORANDUM Mayor & City Council FROM: Pat Klaers, City Administrator DATE: December 16, 1996 SUBJECT: Consider 1997 Municipal Budget and Tax Levy Resolution In September the City Council adopted its proposed maximum budget and tax levy resolution. In a budget worksession on November 25, 1996, the City Council balanced the proposed 1997 budget in the amount of $4,535,850. The proposed budget reflects a 10.77 percent or $441,100 increase over the adopted 1996 budget. The net tax levy for 1997 is proposed in the amount of $2,986,809. The proposed net levy is $389,370 more than the adopted 1996 net levy. The majority of the net levy (approximately 83 percent) is for general fund activities and almost all of the net levy increase is for general fund purposes. The gross levy proposal of $3,570,055 is $406,236 more than the adopted 1996 gross levy. The Truth in Taxation public hearing was held on December 2, 1996, in order to receive public input on the proposed budget and tax levy resolution for 1997. After a 30 minute presentation on the proposed budget and tax levy there were no citizens who spoke at this public hearing. The tax levy resolution as presented reflects a 3.9 percent increase in the city tax rate. Originally the tax rate increase was projected to be 3.1, but this was based on growth in the net tax capacity (NTC) of about 12 percent. The city has recently been advised that our NTC will increase by about 11 percent, and, therefore, to generate the same amount of tax revenues, the city tax rate will go up slightly more. If the City Council desires to have the tax rate increase closer to the 3.1 percent, then $25,500 worth of reductions in the tax levy will have to be made. This reduction in tax revenue can be made up in the budget by either cuts in expenditures or additional non tax revenue being added. If this $25,500 tax levy reduction takes place, it is recommended that the budget be adjusted to add revenues from the cash flow reserves. Hopefully then at the end of 1997, this transfer can be canceled through a budget amendment if revenues exceed the budgeted amount. 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · (612) 441-7420 · Fax: (612) 441-7425 Please note that the actual 1997 tax rate change may be slightly different as we still do not have a final NTC growth figure from the county. Recommendation · It is recommended that the City Council adopt a tax levy resolution and the city budget. If the Council is committed to adding a mechanic to the street/park department, then it is recommended that the City Council authorize Phil to advertise for this position. (See attached memo.) The funds for this 1997 position are in the City Council Contingency Fund. Attachments · Memo from Phil Hals requesting advertisement for mechanic position · December 2, 1996, tax levy resolution · December 16, 1996, tax levy resolution · Revenues pages · Expenditures page · League of Minnesota Cities tax rate summary page · October 18, 1996, Star Tribune City tax rate information \council\bdttxlvy.doc 'ity of iver FROM: DATE: SUBJECT: MEMORANDUM Mayor & City Council Phil Hals, Street/Park Supt. December 16, 1996 1997 Mechanic Position for the Street Department The 1997 budget identifies the addition of a mechanic position for the street department and I am requesting City Council approval to advertise for this job opening as soon as the 1997 budget is approved. I would propose a starting salary of $15.26, or the top of the 1996 Maintenance II pay range, with an increase of 3 percent as of July I if the candidate has a successful probationary period. I would also like to have the option of moving the candidate up to the Maintenance III schedule in July of 1998 if all performance reviews are satisfactory. 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · (612) 441-7420 · Fax: (612) 441-7425 RESOLUTION 96 - A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE FINAL TAX LEVY FOR CALENDAR YEAR 1997 WHEREAS, the Elk River City Council has review the City's anticipated expenditures for all funds in 1997; and, WHEREAS, The Elk River City Council has considered projected revenues for all funds in 1997; and, WHEREAS, revenues from sources other than property taxes are not sufficient to meet anticipated expenditures of all funds. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that the General Fund Budget in the amount of SZ~,53~,g~O is hereby adopted. BE IT FURTHER RESOLVED by the City Council of the City of Elk River that the following amounts are to be levied as property taxes payable in 1997 General Fund Library Dam Loan Surface Water Management Development Fund City Special Assessments 1989 Fire Equipment 1993 Certificate of Indebtedness 1994 Certificate of Indebtedness 1995 Certificate of Indebtedness 1996 Certificate of Indebtedness 1997 Certificate of Indebtedness HACA Gross Levy Reduction Net Levy $2,965,300 54.950 32.572 169 100 125 000 33 68 13 24. 26. 26. 31. $ 499 .9 5 28 21 577 5 586 000 393 327 250 000 396 254 486 479 O52 655 11 551 2 189 4 108 4 434 4 421 5,221 $2,465 45 27 140 103 27 57 10 20 21 21 25 9O4 696 O86 621 948 922 O35 811 285 893 829 779 TOTAL $3,570,055 $ 601,246 $2,968,809 Passed and adopted by the City Council of the City of Elk River this day of December, 1996. ATTEST: Henry A. Duitsman, Mayor Sandra A. Thackeray, City Clerk 38. RESOLUTION 96- A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE FINAL TAX LEVY FOR CALENDAR YEAR 1997 WHEREAS, the Elk River City Council has review the City's anticipated expenditures for all funds in 1997; and, WHEREAS, The Elk River City Council has considered projected revenues for all funds in 1997; and, WHEREAS, revenues from sources other than property taxes are not sufficient to meet anticipated expenditures of all funds. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that the General Fund Budget in the amount of $4,535,850 is hereby adopted. BE IT FURTHER RESOLVED by the City Council of the City of Elk River that the following amounts are to be levied as property taxes payable in 1997 General Fund Library Dam Loan Surface Water Management Development Fund City Special Assessments 1989 Fire Equipment 1993 Certificate of Indebtedness 1994 Certificate of Indebtedness 1995 Certificate of Indebtedness 1996 Certificate of Indebtedness 1997 Certificate of Indebtedness Gross Levy $2,939,800 54 950 32 572 169100 125 000 33 577 68 586 13 000 24 393 26 327 26.250 31.000 HACA Reduction Net Levy 498,664 $2,441,136 9,321 45,629 5,525 27,047 28,684 140,416 21,203 103,797 5,696 27,881 11,634 56,952 2,205 10,795 4,138 20,255 4,466 21,861 4,453 21,797 5,258 25,742 TOTAL $3,544,555 $ 601,246 $2,943,309 Passed and adopted by the City Council of the City of Elk River this 16th day of December, 1996. A'i-I'EST: Henry A. Duitsman, Mayor Sandra A. Thackeray, City Clerk SOURCE OF FUNDS GENERAL PROPERTY TAX INTERGOVERNM'ENTAL REVENUES CHARGES FOR SERVICES FINES & FORFEITS LICENSES & PERMITS OTHER REVENUES TRANSFERS TOTAL 1994 ACTUAL 91,520 924 375 76 244 148 258 $3,548 ,021 685 878 370 018 799 65O 421 1995 ACTUAL 91,801,547 941 211 392 941 73,058 287,446 157,605 297,600 93,951,408 1996 ADOPTED 92,128,500 909,750 396,050 75,000 232,750 125,700 227,00O 94,094,750 1997 PROPOSED $2,465,900 1,015,700 377,300 77,000 267,000 138,900 194,050 $4,535,850 GENERAL PROPERTY TAX Ad Valorem Tax INTERGOVERNMENTAL REVENUES Local Government Aid HACA Local Performance Aid Police Relief Gravel Tax Urban Street Maintenance Cops Fast Grant Police Training Reimbursement CHARGES FOR SERVICES GENERAL GOVERNMENT Administrative Project Fees Plan Check Fees Planning & Zoning Fees Sewer Inspection Fees Miscellaneous Sales Assessment Searches PUBLIC SAFETY School Liaison Police Contract Police Contribution (NSP & Landfill Impound Fees Fire Calls & Contracts PUBLIC WORKS Street Services ......................................... $2,465,900 227,600 499,400 14,950 99,000 39,500 28,000 101,750 5,500 20,000 91,000 13,500 5OO 1,500 5,500 75,000 5,000 39,500 8OO 65,100 2,000 $2,465,900 1,015,700 SOURCE OFFUNDS RECREATION Recreation Fees Softball League Fees FINES & FORFEITS Court Fines LICENSES & PERMITS PERMITS Building Permits Building Permit Surcharge Plumbing & Heating Permits Contractor License Surcharge LICENSES Dog Cigarette Liquor Amusement Gas Fitters Garbage Haulers Mineral Extraction Apartment Licenses Other Business OTHER REVENUE Interest Landfill Surcharge Contribution-Municipal Utilities Contribution-Guardian Angels Refunds & Reimbursements TRANSFERS Liquor ........................................ Equip & Program Rsrv (Municipal Serv.) ........................................ Street Reserve ........................................ Sewer ........................................ Economic Development Authority ........................................ Housing & Redevelopment Authority ........................................ TOTAL 48,900 9,000 377,300 77,000 77,0OO 172,000 8OO 35,000 3,700 1,000 500 24,500 1,850 1,500 550 9,800 12,700 3,100 267,000 45,000 11,200 78,000 3,700 1,000 138,900 123,450 28,100 35,000 6,000 1,000 5OO 194,050 $4,535,850 APPROPRIATIONS SUMMARY MAYOR & COUNCIL ADMINISTRATION & FINANCE ECONOMIC DEVELOPMENT ELECTIONS LEGAL ENGINEERING BUILDING & ZONING SUSTAINABLE CITY PLANNING PLANNING COMMISSION DATA PROCESSING GOVERNMENT BUILDINGS POLICE POLICE RESERVE FIRE EMERGENCY PREPAREDNESS STREETS EQUIPMENT REPAIR & MAINT. SNOW REMOVAL STREET LIGHTING SHADE TREE PARKS RECREATION SR. CITIZEN PROGRAMS CONTINGENCY TOTAL 1994 1995 1996 1997 Actual Actual Adopted Proposed 62,983 69,227 75,500 76,800 382,008 431,966 464,450 497,450 38,371 35,512 34,800 31,550 11,287 7,500 23,300 18,500 42,404 52,414 47,500 54,000 26,131 33,440 30,000 34,000 237,233 257,139 273,200 313,750 - 30,200 114,709 129,082 144,200 165,700 3,139 6,211 6,450 6,800 19,889 21,724 21,300 36,050 95,962 99,551 101,150 104,000 1,299,970 1,378,641 1,449,600 1,623,900 16,696 26,570 21,750 24,600 301,624 253,318 245,950 278,750 10,731 8,383 8,400 13,350 438,570 404,153 422,600 462,150 78,957 94,898 96,400 99,900 60,445 66,962 82,550 97,850 890 1,085 1,500 1,500 5,585 6,188 11,600 11,600 104,625 122,663 139,200 140,550 118,050 134,068 162,850 166,000 31,387 35,494 37,000 39,300 7,442 14,555 193,500 207,600 3,509,088 3,690,744 4,094,750 4,535,850 TT_. City 1995 Population 7 Count.¥ Metro Andover Anoka Chanhassen Chaska Hastings Lino Lakes Mendota Heights Moundsview N. St. Paul Prior Lake Ramsey Rosemount Savage Shakopee Stillwater Vadnais Heights White Bear Lake Twp. 20,497 17,533 15,231 14,000 16. 392 13.097 10.757 12 561 12.813 13 129 15 805 11721 14.444 13 752 15 649 12 342 10.529 ~Cities Experiencing Modest/Rapid Growth Non Metro Fairmount Fairbault Fergas Falls Hutchinson Marshall New Ulm N. Mankato Northfield Willmar Worthington 11 340 18 727 12,874 12 505 12 331 13,628 11,340 15,667 18 688 10,260 Average Total Tax Rate for 1996 116.97 123.99 151.31 138.73 125.20 128.43 111.38 136.95 130.29 144.53 115.31 126.02 148.97 140.08 133.92 127.42 125.17 117.41 134.43 120.92 142.80 118.43 125.44 125.72 112.33 131.88 122.29 Becket 1,453 75.01 Big Lake 3,800 113.53 Otsego 6,116 122.22 Rogers 1,264 118.12 Zimmerman 1,865 104.10 ELK RIVER 13,286 Source: September 1996 League of MN Cities Magazine s:kadmin\citypop.doc 103.50 Fr~oa¥. OctoOe~ 18.1996 Cop~ighl ].996 Star Tribune The 1996 property tax burden Property taxes for average homeowners in the Twin Cities rose by an average $148, or 7.5 percent, in 1996. For nonmetro communities, P~oDerty [axes rose by an average $61, o~ 6.9 percent, according to the Citizens League and Min- nesota Taxpayers Association stuOy, Taxes on a $105,000 home 1996 tax, Rank* Percent ge ~r~) ' c:/~e In Anoka County utt~ ~ An~m~ ..: .'. '$1,653' ' 86 ' 32% ~ An~ka 1,756 67 3.7% Mo~n~ View Blaine '.' ; ' :, : 1,699 ; .: 79 · . 62% New B~9~ton Bums Twp. 1,551 101 5.6% Nm'th Oaks Ctmle Pln~ * ., 1,773 64 -1.5% Nerffi St. Paul Columbia Ht~ 1,670 82 -13.3% Roseville Cok~mbusTwp. *.i 1,468 103 -12.3% S~xavlew 1996 tax, Rank* Pmcent ge dollars) change in 2~)32 13 0,4% 1.933 3O -7,4% 1,890 39 -33% 1,785 .~ 59 -2,4% 1.648 90 -3.3% ;' 1,826 ' 52 1,955 22 01% 1`808 56 -2.4% Com~ Rapids 1.662 84 3.5% St. Paul 2./13 5 0.7% Fast BeU~ 'i,~:, 1,728 72 5.5% Yadnals Halg~t~ ../.751 68 -7,4% Fddley , 1'828 51 5.1% White Bear L,d<e 1,770 65 -9,5% Nam Lake .' , 2.591 96 5~% WhNe Bear Twp. /.729 - 70 -7`4% Uno Lakes 1'810 55 -2.4% UnweodTwp. ' i 1,467 104 -162% Scott County Oak Grove 1,916 34 0,4% Belie Plalne 1.973 19 -1Z2% Rarnsey ':" ' "1,662 85' 42~r~ Gredlt River TWP. 1,663 83 -6.9% Spring lake Pad( 1,764 61 6.6% .~ 2,019 15 ' -11.5% St. Francis ' .*i~.~ '* 1,909 · 37 4.5% New Market TWP. 1'819 54 -10.2% Cai'verCounty NewPmg~ 2280 . I .0.1% Prim Lake 2,09 2 7 Cimntmssefl ,d'*' 21:)64 10 '.0.1% Savage 2.111 ' 6 -82% C~aska 1-°14 36 -0.2% Shakopee 1529 31. -8.5% Victoria . 2.076 9 -3./% SpdngL=,kaTwp. 1,683 80 -7.4% Waco~a 2.i83 2 *5-l% Watertow~ .. 1,961.. 21 -Z6% Washington County Dakota County Atto..-... 1559 ' 99 Bayport 1,923 32 -3-1% Bmnsvle 1,777 ~3 *'* ' -42% Forest Lake '* 1,559 100 "*5.3% Eagan : - . - :"'1,718 74 :" 5.7% FmestLakaTwp. 1.390 '105 -10.0% Farmlngton 1,915 35 -12% Grant Twp. 1,651 88 -42% Hastings '*. 1,728 71 *' -3.8% Hugo 1,651 ' 87 -8,4% Inver Grove Htr' 1,709 77 -7J3% Lake Elm<) 1,738 69 .0.6% Lakev~e 1,593 95 -7./% Mm~ned 1'883 42 -12% Mendota Hts. 1,578 98 *22% Ma,/Twp, 1,600 94 Rosemount 1,935 28 72% New Scandia Twp. 1,581 97 -7.5% South St. Paul 1,621 92 -15-1% Newport 1~86 41 -12% West St. Pad 1,633 91 -1.5% O~k Park Hi3. 1,713 76 -2.2% Hennepln County oak~ae . 1,789 56 -5.8% st. Paul Pa~ 1,602 · 93 -7.8% Bloomington ~, 1,719. 73. -22% StJiivmter 1~48 47 Brooklyn Center 1,964 20 -62% .W~:__~aland ?lvp. 1,411~4 102 0-1% Bmakly~ Park, i.' 2.1.13 .' 4 ** 6-q% Woodbury 1,673 81 -8.6% C~amplln 1,799 57 1.4% Comorau ** './.: 1,766 66 : *~.4% Nonmetro cities Cr~ .* .... 1,875 43 *1.5% D~ton 1.904 . 38 4~% Deeph~ve~ 1.853 44 ' -1-1% Eden I~a~e . 1,936 26 * 2.4% Nbert Lea Edlna 12~26 53 3~% AJexandrta Excelsior 2~O5 * 16 .02% Austin Golden Valley 1,975 18 -1'0% Bemld.I ~ 1,999 17 -12% B~alnmd Indepes~dence 1.852 46 -4~% Buffalo Map~ Gr~w 2,027 14 6-'~., Dalane M~a 1.649 89 -3 J~/~ Duluth MIn~eapo~ 2,039 12 1.1% E~ Rivar Mlmmtonka 1,941 25 0,4% Fetgus Falls MInne'~lM~ .1.,844 48 2-q% ~and Rapids Mound 1.889 40 2.5% H~bbtng New Hope .. 1,832 . 50 -12% Hutchinson O~ono 1,702 78 -3.3% Intemat~nal Falls 1.643 93 -1.6% Plymouth 1,836 49 11.5% Marshall Rlchfl~d ':~' '~';: 1,955 i'.'... 23 .'. 0.7% Monttceao Robbtnsdale 1,852 45 -1.3% Moo~head Sho~ewo~l ~::'~ii: 1,918" 33 .0.9% Mo~s St. Anthony 2~58 11 '' 9.9% Nortt~ald" Wayzata 1,952 24 21./% Rochester St. Cloud Ramsey County Nden*His * 1,784 60 -2.4% WImar Falcon Heights 1,935 27 0-1% WInona Lauderdab ; ':. 2~79 L. 8 02% Worthington 1996 tax, Rank' Percent ge do~) c~e In $/.736 72 -O2% 1,749 · 68 -6.0% 1.729 73 -8.8% 2,O09 22 .0-1% 1,613 100 -8.0% 1,608 101 -2.4% 1,468 121 .03% 1,974 28 -0.3% 119 1,670 86 -4.9% 1,590 104 O.O% 1.973 29 -0.7% 1,973 30 -3.6% 1.634 95 1-q% 1,666 107 -05% 1'873 51 -2~% 1,652 "55 ~,6% 1,663 88 -1.0% 1,501 , 117 1,760 66 -1.5% 1,727 i, 74 *1.2% 1.893 47 -6.5% 1,885 48 0-1% 1,694 78 -1.7% 1,688 80 2.6% Rank is ~[~ metro area, and h~(129)in nonmetro areas. S6brce: Citizens League and Minnesota Taxpa~r----'~ssoc~a~n