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5.1. SR 12-07-2009
~/~ Elk REQUEST FOR ACTION .River To Item Number Ci Council 5.1. Agenda Section Meeting Date Prepared by Administration December 7, 2009 Lori ohnson, Ci Administrator Item Description Reviewed by 2010 Budget and Tax Levy Presentation; Public Comment; Consider Resolution Adopting Final Tax Levy for Taxes Payable Reviewed by in 2010; and Consider Adoption of 2010 Budget Action Requested Adopt the resolution authorizing the property tax levy for collection in 2010 and adopt the 2010 General, Special Revenue, and Enterprise fund budgets after staff's presentation of the budget and tax levy and following public comment. Background/Discussion The City Council has discussed the budget and tax levy at four public work sessions prior to this meeting. In August the budget was presented in detail at two work sessions with department heads in attendance to present their 2010 departmental goals and to provide information about their budget requests. In September the Council approved the proposed tax levy - at an amount that is lower than the 20091evy. This is the levy that was used to calculate the Ciry tax for the proposed property tax notices that were mailed to each property owner in November. Further, in November possible budget adjustments were discussed in an effort to determine if the tax levy could be reduced further. The Council deferred any decision on reducing the levy to this meeting. Tax Lew: -T The proposed tax levy for 2010 is $11,112,391. This is $78,3621ess than the 20091evy. Because most residential property values decreased and the levy is decreasing, most residential properties' City tax will decrease in 2010. As you can see on the attached property tax notice, the Ciry tax on this residential property will decrease 6.6 percent or $71.07 in 2010 based on the proposed levy. Most commercial and industrial properties did not decrease in value; therefore, the City tax on these properties will increase slightly, approximately 2.86 percent on a property with a value of one million dollars. The estimated net tax capacity (NTC) decreased 3.45 percent to 25,055,969 for taxes payable 2010. Last year the NTC increased three percent. This follows many years of substantial, double digit increases in the NTC. The final NTC will change slightly as the County makes final corrections and adjustments before calculating taxes in early 2010. One important component fox property owners to understand is the allocation of the property tax they pay. The Ciry receives only a portion of the property tax paid by property owners. Sherburne County, Independent School District 728, and, for commercial industrial and some other properties, the State of Minnesota also receive part of the payment. Although the actual allocation of tax dollars changes S:\Council\Lori\2009\Budget adoption 12 07 09.doc depending upon the classification of the property, the City's share of the property tax is approximately 30 percent of the total tax. However, that percentage decreases for those properties that pay State tax. That means that for every $1,000 that a home owner pays in property tax, the City receives around $300. The remaining $700 goes to the other taxing jurisdictions. As far as the allocation of the tax revenue the City receives, the majority, 87 percent, is used to fund General fund expenditures such as police, fire, street maintenance, general government, parks and recreation programs. The remaining 13 percent pays for debt, economic development, library, and storm water management expenditures. General Fund Budget: The 2010 General fund budget is proposed to decrease $591,300 or 4.68 percent from the adopted 2009 budget to $12,044,800. The 2009 adopted budget of $12,636,100 was later amended due to state aid reductions to allow for expenditures of $12,207,550. The proposed 2010 budget is decreasing 1.33 percent or $162,750 from the amended 2009 budget. Public Safety expenditures make up approximately half, 45 percent, of the General fund budget. General government, public works, and culture and recreation make up the majority of the balance. The City is a service provider meaning employees are the most critical part of providing service. Therefore, personal service costs for the employees providing those services constitute 72 percent of the General fund expenditures. Most of the 2009 budget reduction came through staff reductions. In the 2010 budget there are approximately eight fewer full time equivalent positions than budged in previous years. There is no overtime in the budget again this year except for public safety personnel who are required to respond to emergencies. Also, there is no cost of living adjustment for employees, both union and non-union, in the 2010 budget. Most 2010 departmental budgets are close to or slightly lower than the 2009 amended budget with a few exceptions mainly due to special one time expenditures. Please review the attached Appropriations Summary for more data on the budgets for each department. (Note that the percent change column compares the 2010 proposed budget to the 2009 amended budget.) Finally, as I stated earlier, in November the Council reviewed a list of possible General fund budget adjustments. Of those, $43,100 axe adjustments in budget estimates because the actual costs are now known or the estimated costs aren't as high as expected. The remaining $98,300 are budget reductions. Summary of All 2010 Budgets: The proposed budgets are as listed below. The General fund budget does not include any of the adjustments presented to the Council at the November work session. At that time, the Council discussed reducing the budget by $43,100. If the Council chooses to make any adjustments, the adopted levy resolution and budget will be adjusted to reflect the Council's changes. The special revenue and enterprise fund budgets are the same as previously discussed. As you may recall, presentation of the Garbage budget was delayed; therefore, that budget will be presented in detail at this meeting. Rebecca Haug, Environmental Administrator, will discuss the proposed program changes outlined in hex attached memo. S:\Council\Lori\2009\Budget adoption 12 07 09.doc Below is a summary of the proposed budgets to be approved: General Fund $12,044,800 Special Revenue Funds: Library $ 95,350 Ice Arena $ 864,450 Pinewood Golf Course $ 238,450 Sanitary Landfill $ 275,050 Storm Sewer $ 72,000 Safety $ 28,100 Enterprise Funds: Revenue Ex ense Net Effect Sewer $1,823,250 $2,242,100 $ (418,850)* Garbage $1,513,800 $1,460,750 $ (53,050) Liquor $6,384,900 $6,076,300 $ 308,600* *Includes depreciation and debt service State Aid and Unallotment: The recent State revenue forecast raises the question of whether the Governor will unallot again. As you know, the City's local government aid (LGA) and market value homestead credit (MVHC) were reduced by the Governor for both 2009 and 2010. The total proposed 2010 unallotment is $907,898. The entire $686,820 of LGA is being taken and $221,078 of the MVHC that is part of the City's property tax levy is being taken. The actua12010 MVHC amount will not be determined until property taxes are calculated by the County in 2010. Therefore, it is difficult to determine exactly how much more the State could take from the City. Last year's MVHC was approximately $388,000. Assuming a similar amount for 2010 and based on the League of Minnesota Cities' estimate, there is around $165,000 to $180,000 of remaining MVHC that the Governor could take from the City through additional unallotment. With the uncertainty surrounding this issue, it is impossible to make budget and levy decisions at this time; however, it is something we need to keep in mind. Staff will be prepared to discuss this issue in more depth at the meeting. Attachments • Budget and Tax Levy Presentation • Resolution authorizing the Property Tax Levy for Collection in 2010. ^ Resolution approving levy of $11,112, 391 (same as proposed levy) ^ Resolution approving levy of $11,069,291 (proposed levy less $43,100 of budget adjustments) • General Fund Budget Summary Information ^ Source of Funds Appropriations Summary Expenditure Summary Data • List of Possible Budget Adjustments presented at November 14 meeting • Garbage Fund Budget Garbage Fund memo from Rebecca Haug Garbage Fund budget worksheets S:\Council\Lori\2009\Budget adoption 12 07 09.doc • Sample Proposed Property Tax Statement (Note: All of the budget material presented at the four previous work sessions is available on the City's website by accessing the staff reports for the August 3 and 10, September 8, and November 9 Council meetings.) Action Motion by Second by Vote Follow Up S:\Council\Lori\2009\Budget adoption 12 07 09.doc CITY OF ELK RIVER 2010 BUDGET DECEMBER 7, 2009 Presentation Overview ^ Summary of Budget Process ^ Proposed Tax Levy ^ Budget Crverview ^ General Fund ^ Special Revenue ^ Enterprise ^ Public Comment -receive comments from public ^ Tax Levy & Budget approval The 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 ^ Public comment on 2010 budget ^ Council adopts 20101evy and budget Property owaers receive 3 notices during the property tax cycle. ~, -N r i ® ~ ~ ~_~ __ _.._- -- - - -, Proposed Maximum Tax Levy for Taxes Payable 2010 ^ General Fund $ 9,688,950 ^ Library 58,850 ^ Surface Water Mgmt. 50,000 • Debt 312,920 ^ Public Safety Building 606,341 ^ Economic Development 395,330 ^ TOTAL $11,112,391 2 2010 Tax Levy by Use swh« Wat« Public safety Li Mgmt Debt Building °~-~ 12.~, ss, ~~~e ~Devebpment _ 3.6•/. ..1~ £ ~.:.A ; j: ~S» General Fmd a~xi .` Tax Levy Comparison 2008 - 2010 ., ,o~.a~ >,ao~n n.aooaoo moooam waw.aoo swmmo amoaao uaoomo r+.aoa ~ 'P i ~~.F. J .. GM P6ic Srhy EcaarNe Sohn NYMr l1Enry °ennl FUtl BWld,g MMbpr1MM Marearmur ~~; Property Tax Change P~vable 2009 Proposed 2010 ^ Tax Rate - 43.280% ^ Tax Rate -44.518% ^ Levy - $11,190,753 ^ Levy - $11,112,391 ^ Total Taxable Tax Capadty -25,952,541 (.70% Decrease) ^ Total Taxable Tax Capacity - 25,055,969 (3.45% Decrease) 3 T ax Rates Property ^ Actual 2009 ^ Purposed 2010 ^ G~, 43280 • City 44.518 ^ EDA 1.575 ^ EDA 1548 ^ IfltA 1.221 • HRA 1.294 • Ref. mR.y .01064 ^ Ref, c ecy .00763 ^ County 41.999 ^ County 44.684 ^ Rul 1.233 ^ Rail 1.859 • School 36.215 ^ School 40.036 ^ Ref. .16398 ^ ReF. .17517 ^ TOTAL 125.523 ^ TOTAL 133.939 ;' Proposed City Taxes ~, Frop:ui Es:!~. ~.sted hercennge 2(108 2070 Charge Charge Market Value S 258,800 S 237,400 Taz Capadry rtt t% 2,598 2,374 Ciry Taz Rab 43.28% 44.52% City Property Tax S 7,124 S 1,057 MV Homeebad Cred'R (47.7q 132.77) Total Clly PropartyTU S 7,078.83 S 1,OOd.09 E (72.54) 6.74% CBy Tax Rate 43.28% 41.52% On a f1,000,000 Properly S 7,000,000 S 7,000,000 lax Capapry 78,250 18,250 Tofal Clly PropxlyTU 8.331.40 8,589.72 238.32 2.88% General Fund Budget ^ Adopted 2009 $12,636,100 ^ Proposed 2010 12,044,800 ^ Decrease (591,300) (4.68%) ~a: 4 d R l F G enera un ev enues ^ Taxes $9,823,950 ^ Intergovernmental 67,800 ^ Charges for Service 531,200 ^ Fines and Forfeits 135,000 ^ Licenses & Permits 299,050 ^ Other Revenues 257,200 ^ Transfers In 605,600 ^ Reserves 325,000 ^ TOTAL REVENUES $12,044,800 Proposed 2010 General Fund Revenues by Source Change in General Fund Revenues by Source ;10,000,000 ;9,000,000 ;8,000,000 ;7,000,000 x,000,000 '. ;5,000,000 ;4,000,000 ®2009 ;3,000,000 ^ 2010 ;2,000,000 ;1,000,000 ;0 r.m uceea uyow seryicw ww one r,.~ 8 Gggs Drmkb .x-k- uxd Raave 5 Proposed 2010 General Fund Expenditures by Category ^ General Government X2,684,950 ^ Public Safety 5,464,550 ^ Public Works 2,023,150 ^ Culture & Recreation 1,703,100 ^ Transfers Out 169,050 ^ TOTAL EXPENDIT[JRES X12,044,800 I Proposed 2010 General Fund Expenditures by Category Publk sNUy 17.1% ~~'~ - -.- Vublic Worlu I ~: '>1~{ •. "..~ r. 10.8% General Gove1n111Y1t Culblre i 27.7% µ~yq, Tranehn Out 11.1% 1.496 Changes in Expenditures by Category ~ o00 000 ^ 2009 ^ zoio ;0 Gawni oublk Publ6: cueun a upwi rr,~.r.n coc sera W«t. aw..aoe oemr ~, ;5,000,000 ~r0oo,000 ;3,000,000 ;2,000,000 s~,ooo,ooo >; 6 Proposed 2010 General Fund Expenditures by Type • Personal Service $8,690,600 • Supplies 1,031,150 • Other Services & Charges 2,059,300 • Capital Outlay 94,700 • Transfers Out 169 050 • TOTAL EXPENDITURES $12,044,800 ~~, Proposed 2010 General Fund Expenditures by Type Pano,ul s~~ 722% 1lS~n,.,~;.,,....., „~~ va~l I'~i~l'IUw~- Supplies 8.0% TraMws 1.4% ~P~i awY 0.8% Gthsr Sarvk•s & ChOs 17.1% I= Change in Expenditures by Type jlo,ooo,ooo j9,000,000 j6,000,000 j7,000,000 j6,000,000 j5,000,000 ^ 2009 j4,000,000 ^ 2010 j3,000,000 j2,000,000 k j1,000,000 ` jo _, , va~.i • Suvpiss alw upiw rmsrs s«viw swk« a outlay ~: 7 General Fund Full Time Equivalent Employees (FTEs) IZgtzameat # of Fl'F I2epattment # o Administration 5.0 Community Development f RI'F_. 1.0 Building 5.6 Planning 20 F.nviroomenral 1.8 Engineering 1.0 Cabk TV 1.5 Police 39.0 Human IIesoucces f.8 Finmce 4.1 Senac Citizen Programs 24 IT 20 Staeets 14.0 Fue 3.7 Ped~a 7.0 BuddingMamtemno: 6.7 Recreation 6.5 Totd General Fund 2010: 105.1 Tool Gened Fund 2009: 113.Y f = diffemntt reWtes ro unfdkd positions/n:assignments (re., senior planner) Special Revenue Funds ^ Library Z 95,350 ^ Ice Arena* 864,450 ^ Pinewood** 238,450 ^ Sanitary Landfill 275,050 ^ Storm Sewer 72,000 ^ Safety 28,100 ~'Incdrdes transkc of (131,600 frm~ General Puod ''Includes transfer of (37,450 from General Fund Special Revenue Funds Full Time Equivalent Employees (FTEs) # of FTEs I2nt 2442 2414 EDA/HRA 2.0 2.0 Ice Arena 3.2 3.0 Pinewood ~ 3,25 Total 8.7 8.25 fiy 8 Enterprise Funds Revenue Net Eff ~ ^ Sewer - X1,823,250 ;2,242,100* gsS x(418,850) ^ Garbage -1,513,800 1,460,750 53,050 ^ Liquor - 6,384,900 6,076,300* 308,600 (see detail for stores) * includes depreciation expense and debt service Enterprise Funds ~ Revenue ^ Northbound - $4,375,050 Liquor ^ Westbound - $2,009,850 Liquor :Continued) ~~ Cost of Sales ;3,134,700 oP~'+ens 919,600 Toml 24,054,300 Cost of Sales 21,442,150 operating 579,850* Total 22,022,000 * Includes depreciation expense and debt service Enterprise Funds Full Time Equivalent Employees (FTEs) # of FI'Es ~ 2492 2414 Sewer 6.0 6.0 Liquor ~,4 14~!( Total 20.0 20.0 9 Property Tax Refunds ^ Administered by the Minnesota Department of Revenue ^ -Renter/Homeowner http://www.rues.since.mn.us/mzes/property/index.shunl Public Comment ^ Request public input Mg:, Conclusion ^ City Council will adopt the 2010 tax levy and budget after public coxnrnent and discussion. #~; 10 RESOLUTION 09 - A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY FOR COLLECTION IN 2010 WHEREAS, the Elk River City Council has reviewed the City's anticipated expenditures for all funds in 2010; and, WHEREAS, the Elk River City Council has considered projected revenues for all funds in 2010; 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 2010: Levy General Fund $ 9,617,967 PERA Employer Rate Increase 70,983 Library 58,850 Surface Water Management 50,000 City Special Assessments 16,427 2005 Improvement Bonds 86,800 2007 Improvement Bonds 120,632 2006 Certificate of Indebtedness 89,061 Public Safety Lease Revenue Bonds 606,341 Economic Development Tax Abatement 395,330 TOTAL $11,112, 391 Passed and adopted by the City Council of the City of Elk River this 7th day of December, 2009. Stephanie Klinzing, Mayor ATTEST: Tina Allard, City Clerk RESOLUTION 09 - A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY FOR COLLECTION IN 2010 WHEREAS, the Elk River City Council has reviewed the City's anticipated expenditures for all funds in 2010; and, WHEREAS, the Elk River City Council has considered projected revenues for all funds in 2010; 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 2010: Levy General Fund $ 9,574,867 PERA Employer Rate Increase 70,983 Library 58,850 Surface Water Management 50,000 City Special Assessments 16,427 2005 Improvement Bonds 86,800 2007 Improvement Bonds 120,632 2006 Certificate of Indebtedness 89,061 Public Safety Lease Revenue Bonds 606,341 Economic Development Tax Abatement 395,330 TOTAL $11,069,291 Passed and adopted by the City Council of the City of Elk River this 7th day of December, 2009. Stephanie Klinzing, Mayor ATTEST: Tina Allard, City Clerk ,T N >' O N ,P ~ O ~ ~ ~~ o "' c m N O T c Q. N 0 0 v cn co 0 o mn~i G~O~ O m mDm ~ Dc~i~~ -~ DD~ Oc _~ ~ ~ ~ ~ ~ 7~ C ~ 7 ~ .-. 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W O W A W W W O v W N U1 W O W ~ ~ v O ' UJ O W U1 ~I N O O O N ~ O O ~ O O O O O O O O O O C N ~ O ~ ~ O O W C31 .A W .A O ~ O O 0o O O O ~ 0 0 0 0 0 0 .~ 0 0 0 0 0 0 W C t o O ~ ~ O O ~ O W U1 ~ W .A O O O 0o O O O --I 0 0 0 0 0 0 0 0 0 0 0 0 N I ~ ~ N ~1 ~ W U1 rl N O i N i N N CO W d1 W .A A ~I O N N ( O O ~ A ~ ~ N '~~ i ~ W ~ v Ul N O O W O O O N N I O O ~ W O ~1 W O ~ ~ W O v ~ W N ~ 1 APPROPRIATIONS SUMMARY 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 AMENDED 2010 PRELIMINARY % of Total % Change $$ Increase 2009 % of Total General Government MAYOR&COUNCIL $ 169,376 $ 160,747 $ 168,100 $ 168,100 $ 167,650 1.39% -0.27% $ (450) 1.38% CABLE TV 83,405 66,343 81,800 81,800 81,650 0.68% -0.18% (150) 0.67% ADMINISTRATION 419,075 454,924 471,650 471,650 470,500 3.91% -0.24% (1,150) 3.86% HUMAN RESOURCES 81,346 142,353 147,950 147,950 150,450 1.25% 1.69% 2,500 1.21% ELECTIONS - 34,144 - - 38,100 0.32% 38,100 0.00% FINANCE 454,834 425.033 450,300 447,300 447,400 3.71% 0.02% 100 3.66% INFORMATION TECHNOLOGY 202,124 186,129 278,050 278,050 307,250 2.55% 10.50% 29,200 2.28% LEGAL 201,365 214,564 234,000 234,000 234,000 1.94% 0.00% - 1.92% COMMUNITY DEVELOPMENT 167,607 125,150 178,900 126,950 67,150 0.56% -47.11% (59,800) 1.04% PLANNING 272,779 246,486 321,550 321,200 299,950 2.49% -6.62% (21,250) 2.63% BUILDING MAINTENANCE 247,472 296,006 286,350 286,350 299,500 2.49% 4.59% 13.150 2.35% CONTINGENCY 3,315 1,573 70,050 70,050 70,000 0.58% -0.07% (50) 0.57% ENERGY CITY 35,469 50,355 55,800 55,800 51,350 0.43% -7.97% (4,450) 0.46% General Government 2,338,167 2,405,807 2,744,500 2,689,200 2,684,950 22.29 % -0.16 % (4,250) 22.03% Public Safety POLICE 3,753,739 4,163,810 4,288.600 4,212,150 4,251,350 35.30% 0.93% $ 39,200 34.50% FIRE 661,543 663,851 661,050 661,050 663,150 5.51% 0.32% 2,100 5,42% EMERGENCY MANAGEMENT 40,036 46,716 49,150 49.150 32,300 0.27% -34.28% (16,850) 0.40% BUILDING SAFETY 675,095 713,666 653,950 588,600 465,550 3.87 % -20.91 % (123,050) 4.82% ENVIRONMENTAL 85,864 80,883 76,000 75,350 52,200 0.43% -30.72% (23,150) 0.62% Public Safety 5,216,277 5,668,926 5,728,750 5,586,300 5,464,550 45.37% -2.18% (121,750) 45.76% Public Works STREETS 1,346,277 1,263,086 1,373,000 1,300,650 1,336,950 11.10% 2.79% $ 38,300 10.65% SNOW REMOVAL 215,227 210,526 308,750 308,750 261,550 2.17% -15.29% (47,200) 2.53% EQUIPMENT SERVICES 229,558 254,610 255450 250,450 246,300 2.04% -1.66% (4,150) 2.05% ENGINEERING 147,493 100,199 191,150 191,150 178,350 1.48% -6.70% (12,800) 1.57% Public Works 1,938,555 1,828,421 2,128,350 2,051,000 2,023,150 16.80% -1.36% (27,850) 16.80% Culture & Recreation PARK MAINTENANCE 662,324 710,854 786,150 733,150 768,650 6.38% 4.84% $ 35,500 6.01% RECREATION 676,188 739,800 784,600 725,250 730,700 6.07% 0.75% 5,450 5.94% SR. CITIZEN PROGRAMS 157,690 189,835 195,050 193,350 203,750 1.69% 5.38% 10,400 1.58% Culture & Recreation 1,496,202 1,640,489 1,765,800 1,651,750 1,703,100 14.14 % 3.11 % 51,350 13.53 TRANSFERS 270 529 320 129 268 700 229 300 169 050 1.40 % -26.28 % (60 250) 1.88% TOTAL $ 11 259 730 $ 11 863 772 $ 12 636 100 $ 12 207 550 $ 12,044,800 100.00 % -1.33 % $ (162,750) 100.00 -4.68 % Personal Other Services Capital Services Supplies & Charges Outlay Total 2010 Percent of Total General Fund 72.15 % 8.56% 17.10 % 2.19 % 100.00% ENERAL FUND ___ XPENDITURES 2007 - 2010 ___ ___ _ __ _ $6,000,000 _. ~; $5,000,000 ~'!Ilh'~', i,~„i r;„. $4,000,000 ~ r'''' $3,000,000 __ ~~I,'~~Vi~i„ ~ ~' mid ~ i '~ $2,000,000 ~i ~, „~P '4 $1,000,000 j q~~hl~'~~~~ ~ ~i1 ~' .~~ - ~'~ ..<~ V ~l d $- General Government Public Safety Public Works ozoo ^ 2008 O 2009 Amended ' ' ~ 201.0 Prelim ii,, ui ~ql . ~; Culture & Recreation Transfers 12!03/2009 ~s ~' 3 3 vvvv m n m v_.. n ~ 3 r m_ x n n nn o B n ~ 6 n °. ~ 3 _ ~ ~ _ 3 ~ n o u -ooo ~, ~ ~ m m § _ ~ ~ ~ gl; m ~^ o m n .c ° ~' ,2 3 d ° o °m ~ ; ° n ~ 3 a~a ~b ~ A~ ~~ m ~~ b s~ ro ~ ~vgqra ~ 3 p~ O~~ ~ n o ~ o o ~~ ~~ o ~ o j~~ ~ o u~ o ~o ~~~~ O': ~ o n o » m »~ a` ~ w`~ w ~ m ~ v 3~ m v m a m _ ~ m ~ m ~ m 5 a, b ~ 3 n ~ ~ ~ ~ ~ ~ n ~ s ~ a » ~ ~ ~ ~ ~ ~ ~ _ ~ n ~ ~ ~ ~ s ~ Z o 3 » a m m w m a m m m m a m m m m m ... ~ `~ ~ m '~ m m m '~ m m m ~~ ' m m m m r~ m m m m m. 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V ' Ny ~ f~i O t0 A O! 3° e o H ONO °~~~~ y NO eo 00 H N m o + O S ~ V O W JNNO OpeN ~A A ONI O N • P O! • O N O~ e O O~~~~ 0 0 T m n m N '~ y 3 3 O 2010 General Fund Budget Possible Budget Adjustments November 9, 2009 Request for additional possible budget adjustments Corrections /Adjustments Personal Services $ 14,500 Overtime -various departments 19,500 IT Virtualization lease savings 4,100 Ice Arena transfer -utility rates decreased from prelim. est. 5,000 Other Delay hiring engineering tech I until July 1 Travel, Con£ & Schools Reduction Travel, Con£ & Schools -various departments most $500 ea Recreation Admin. Advertising and operating supplies Recreation Programming Microsoft License Upgrade & Training 13,000 5,850 8,500 2,650 4,700 63,600 $ 141,420 43,100 98,320 98,300 20 11/09/2009 ~~ /~ L111 •~~~` 1Ziver TO: City Council MEMORANDUM FROM: Rebecca Haug, Environmental Administrator DATE: December 7, 2009 SUBJECT: 2010 Garbage Budget Staff is proposing some changes to the programs that fall under the garbage budget. The first adjustment is to alter the fee structure to encourage more participation in the City's Source Separated Organics (SSO) program. It is proposed to increase the fee for the 90 gallon and 2-90 gallon cart by $3 and decrease the 32 and 32-bi-weekly carts by $2 per month. One comment that is often made is that there isn't enough cost difference between the large and small containers to encourage people to reduce waste consumption. Making these adjustments will encourage residents to go with the smaller size container and hopefully participate in the SSO and recycling programs. The second adjustment is in regards to the recycling rebate. Currently, residents who fill out the rebate form and commit to recycling at least four categories of items throughout the year receive a $25 credit on their garbage bill. In 2010, staff recommends the rebate be $25 for those residents who recycle and participate in the SSO program and $10 for those who only recycle. This hopefully will encourage more residents to participate in the SSO program. The SSO program is financed through a grant from Sherburne County. The grant is for a two year cycle. The first year (August 2008- August 2009) was to fund the pilot program in Trott Brook Farms. The second year (August 2009 -August 2010) was to allow the program to be opened up City-wide with the anticipation of 25% of the residents participating. There was money left over from the first year which has been rolled into the second year. The idea behind the program is to encourage residents to sign up during the grant cycle so they will not be charged for the cart and will pay a subsidized rate if they downsize their container. After the grant cycle, the residents will be required to pay for the cart ($50 value) plus pay the actual cost of the program ($4/month). Staff had included in the grant from Sherburne County a match of $77,700 from the City. Staff is proposing to continue offering the cart for free and subsidizing the rate through 2011. The contracts for the City's contract garbage haulers, Randy's Environmental Services and Allied Waste, expire on December 31, 2012. As part of the contract, every couple of years,. the City and the Contractor meet to jointly review the terms of the Agreement. On October 27, 2009, both haulers met with staff and asked for an increase due to the consumer price index (CPI) for garbage. This increase is related to tipping fees which the City pays directly to RRT. Since the CPI for fuel has decreased, staff is not recommending an increase for the haulers at this time. The attached spreadsheets, prepared by Finance Director Tim Simon, show how the changes will affect the current budget. City of Elk River Collections -Garbage Fund Revenues Charges for services (Garbage charges) Recycling rebates Tipping fee rebate (Sherburne Cty) Delinquency collections Total Operating Revenue Expenses Personnel Waste Disposal (Resource Recovery) Garbage Contracts (Randy's & Allied) Other Total Operating Expense Operating Income (loss) Non operating rev (exp) Investment income Miscellaneous Total non-operating rev (exp) Net Income (loss) Operating transfer in Operating transfer out Net change to net assets Beginning net assets Ending net assets Requested Budget Estimate Estimate 2010 2011 2012 1,219,170 1,234,580 1, 250,130 (27,500) (15,000) (16,500) 81,100 81,120 81,120 7,000 7,000 7,000 1,279,770 1,307,700 1,321,750 30,250 31,158 32,092 432,640 459,680 486,720 788,180 814,222 816,581 10,800 11,340 11,907 1,261,870 1,316,400 1,347,300 17,900 (8,700) (25,550) 7,650 9,000 9,350 7,650 9,000 9,350 25,550 300 (16,200) 27,500 15,000 - 1$,500 53,050 15,300 300 306,176 359,226 374,526 359,226 374,526 374,826 City of Elk River Clean up day -Garbage Fund Revenues Requested Budget Estimate Estimate 2010 2011 2012 Clean-up vouchers 8,000 8,000 8,000 Transfer-In 12,400 12,400 12,400 Clean-up day grant (Sherburne Cty) 6,100 6,100 6,100 Clean-up day (Residents) 4,000 4,000 4,000 Total Operating Revenue 30,500 30,500 30,500 Expenses Personnel 3,500 3,500 3,500 Supplies 3,000 3,000 3,000 Waste Disposal (clean up day) 23,000 23,000 23,000 Other 1,000 1,000 1,000 Total Operating Expense 30,500 30,500 30,500 City of Elk River Organics program -Garbage Fund Revenues Requested Budget Estimate Estimate 2010 2011 2012 Charges for services (Garbage charges) 51,000 56,100 61,710 Transfer In 78,880 71,350 77,390 County Grant (Organics recycling) 38,500 - - Total Operating Revenue 168,380 127,450 139,100 Expenses Waste disposal (Randy's Allied) 105,880 116,450 128,100 Supplies 2,500 2,500 2,500 Carts 60,000 8,500 8,500 Total Operating Expense 168,380 127,450 139,100 x'•v~/'JAI~~~ Ffi"/_?AJ /'7F'L5 .~.tN ~5~11 /••'~ ~.••'~J;~ G1 ~~`~' I Sherburne County Auditor/Treasurer Sherburne County 13880 Business Center Drive Elk River MN 55330 ~, «~ ~ a PT~ E~' BOWES US:PGS"~,~a $q~ ~` ~`~s2 SOP 13 6afl8 ~ f- ~ ...; , . . , ~. 5 ;, 001456 ~~, 21 2745928 Iirllilljrlrl~irr~jjll~Iljllulillljljlif~il('j"1l11j'4llllrrrr~ The taxable market values for property Your Proposed Property Tax for 2010 tax payable in 2010 were sent to you This is Not aBill - Do Not Pay ! in the spring of 2009. The period to discuss possible changes has passed Sherburne County and changes can no longer be made to property your property valuation. It is included here for your information only. Classes TROTT BROOK FARMS SEVENTH ADDITION Sec:35 Twp: 33.0 Rg:26 Lot: Blk: Acres .42 Rctt Pxap: Sherburne County ELK RTVER 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: 6:00 P.M. DEC 3 THUR COMMISSIONER'S ROOM GOVERNMENT CENTER ELK RIVER MN 55330 ELK ~2IVER CITY 6:30 P.M. DEC 7 MON CITY HALL 13065 ORONO PARKWAY ELK RIVER MN 55330 ELK RIVER 7:00 P.M. DEC 14 MON ELK RIVER CITY HALL 13065 ORNO PARKWAY ELK RIVER MN 55330 'Taxable Mkt Value NeW Imp TawCap.Value 2009 2010 RES HMSTD ES HMSTD 259,800 237,400 0 U _ `-2,59'8 2,374 Propt'rfy<Ip Number' ': Your,'local. uri'its oYgovecnment have proposed the amount - of property taxes that they will need for 2010. Column 11) :-shows your acfuai 2009 property taxes. Golumn (2) sh4tws vvhat.gour 20:10 property taxes will be if your local .. , jurisdictions approve the property tax amounts they are (23 now considering, Any upcoming referendums, legal 3179 Propascd ~0'i 0 judgments, natural disasters, voter approved levy limit increases, or special assessments could change these Tax PCag~*stY Tax amounts. Your county commissioners, school board, and 1, 046 .05 1, 007.50 P pulation) will soon be holding publitl meetings to d s~~ s their proposed 2010 budgets and proposed 2010 property 1, 074.97 1, 003.90 taxes. (The school board will discuss the 2009 budget!. . 00 . 00 you .are invited to attend these meetings to eicpress ycfur opiitiori. The meeting places and times are listed on the; 979.64 992 .37 bottom of the page. 347.26 326.12 11 08 124 128 Also shown are the addresses ahd telephone numbers for " . . DO 00 r these local whits of government if you have comments :o . . questions concerning the proposed property tax amounts, . 00 . 00 shown on this notice. There is no public hearing on the 3, 576.00 3, 454.00 state general tax. i -3.4 ~ `~ -- - ,Business Center I2r _ 13880 . ELK R~VER,~` MN 55330 763-241-2701 STEPHANIE KLZN~TNG, MAYOR ., CITY HALL 13-065 ORONO PKW ~ ELK RIVER, MN 55330 763-635-1000 JOE PRIMUS I 815 HIGHWAY 10 ELK RIVER, MN 55330 763-241-3400 s Not aBill - Do Not Pay_~ _ tintttrp-10/12/09-f CITY OF ELK RIVER 2010 BUDGET DECEMBER 7, 2009 Presentation Overview Presentation Overview Summary of Budget Process Summary of Budget Process ? ? Proposed Tax Levy Proposed Tax Levy ? ? Budget Overview Budget Overview ? ? General Fund General Fund ? ? Special Revenue Special Revenue ? ? Enterprise Enterprise ? ? Public Comment –receive comments Public Comment –receive comments ? ? from public from public Tax Levy &Budget approval Tax Levy &Budget approval ? ? The 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 ? Public comment on 2010 budget ? Council adopts 2010 levy and budget Property owners receive 3 notices Property owners receive 3 notices during the property tax cycle. during the property tax cycle. Property Tax Notice Property Valuation Property Tax Statement NOVEMBER MARCH MARCH J FJASONDM MM JAJF Year 2 Year 1 Proposed Maximum Tax Levy Proposed Maximum Tax Levy for Taxes Payable 2010 for Taxes Payable 2010 ? General Fund$ 9,688,950 ? General Fund$ 9,688,950 ? Library58,850 ? Library58,850 ? Surface Water Mgmt.50,000 ? Surface Water Mgmt.50,000 ? Debt312,920 ? Debt312,920 ? Public Safety Building606,341 ? Public Safety Building606,341 ? Economic Development395,330 ? Economic Development395,330 ? TOTAL$11,112,391 ? TOTAL$11,112,391 2010 Tax Levy by Use 2010 Tax Levy by Use Public Safety Surface Water Building Mgmt Debt Library Economic 5.5% 0.4% 2.8% 0.5% Development 3.6% General Fund 87.2% Tax Levy Comparison Tax Levy Comparison 2008 –2010 2008 –2010 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 2008 $4,000,000 2009 $3,000,000 $2,000,000 2010 $1,000,000 $0 Debt Public SafetyEconomicSurface WaterLibraryGeneral Fund BuildingDevelopmentManagement Property Tax Change Property Tax Change Payable 2009Proposed 2010 Payable 2009 Tax Rate –43.280%Tax Rate –44.518% Tax Rate –43.280% ?? ? Levy -$11,190,753 Levy –$11,112,391 Levy -$11,190,753 ?? ? (.70% Decrease) Total Taxable Tax Total Taxable Tax Total Taxable Tax ?? ? Capacity –25,952,541 Capacity –25,055,969 Capacity –25,952,541 (3.45% Decrease) Property Tax Rates Property Tax Rates Proposed 2010 Proposed 2010 ? ? Actual 2009 Actual 2009 ? ? City 44.518 City 44.518 ? ? City 43.280 City 43.280 ? ? EDA 1.548 EDA 1.548 ? ? EDA1.575 EDA1.575 ? ? HRA 1.294 HRA 1.294 HRA1.221 HRA1.221 ? ? ? ? Ref. .00763 Ref. .01064Ref. .00763 Ref. .01064 ? ? ? ? (YMCA) (YMCA) (YMCA) (YMCA) County41.999 County41.999 County 44.684 County 44.684 ? ? ? ? Rail1.233 Rail1.233 Rail 1.859 ? Rail 1.859 ? ? ? School36.215 School36.215 ? ? School 40.036 School 40.036 ? ? Ref. .16398 Ref. .16398 ? ? Ref. .17517 Ref. .17517 ? ? TOTAL125.523 TOTAL125.523 ? ? TOTAL 133.939 TOTAL 133.939 ? ? Proposed City Taxes Proposed City Taxes Residential Property ProposedEstimatedPercentage 20092010ChangeChange Market Value$ 259,800 $ 237,400 Tax Capacity at 1% 2,598 2,374 City Tax Rate43.28%44.52% City Property Tax$ 1,124 $ 1,057 (47.78) (52.77) MV Homestead Credit Total City Property Tax$ 1,076.63 $ 1,004.09 $ (72.54) -6.74% Commercial Property City Tax Rate43.28%44.52% On a $1,000,000 Property$ 1,000,000 $ 1,000,000 Tax Capacity 19,250 19,250 Total City Property Tax 8,331.40 8,569.72 238.32 2.86% General Fund Budget General Fund Budget Adopted 2009$12,636,100 Adopted 2009$12,636,100 ? ? Proposed 201012,044,800 Proposed 201012,044,800 ? ? Decrease(591,300) Decrease(591,300) ? ? (4.68%) (4.68%) General Fund Revenues General Fund Revenues Taxes$9,823,950 Taxes$9,823,950 ? ? Intergovernmental 67,800 Intergovernmental 67,800 ? ? Charges for Service531,200 Charges for Service531,200 ? ? Fines and Forfeits135,000 Fines and Forfeits135,000 ? ? Licenses & Permits299,050 Licenses & Permits299,050 ? ? Other Revenues257,200 Other Revenues257,200 ? ? Transfers In605,600 Transfers In605,600 ? ? Reserves 325,000 Reserves 325,000 ? ? TOTAL REVENUES$12,044,800 TOTAL REVENUES$12,044,800 ? ? Proposed 2010 General Fund Proposed 2010 General Fund Revenues by Source Revenues by Source Taxes 82% Licenses & Permits 2% Intergovernmental 1% Charges for Services 4% Fines & Forfeits Other Revenue ReservesTransfer In 1% 2% 3%5% Change in General Fund Change in General Fund Revenues by Source Revenues by Source $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 2009 $4,000,000 2010 $3,000,000 $2,000,000 $1,000,000 $0 TaxesLicensesIntgovtl ServicesFines OtherTransfers Use of && ChgsReserve Permits Proposed 2010 General Fund Proposed 2010 General Fund Expenditures by Category Expenditures by Category General Government$2,684,950 General Government$2,684,950 ? ? Public Safety5,464,550 Public Safety5,464,550 ? ? Public Works2,023,150 Public Works2,023,150 ? ? Culture & Recreation1,703,100 Culture & Recreation1,703,100 ? ? Transfers Out169,050 Transfers Out169,050 ? ? TOTAL EXPENDITURES $12,044,800 TOTAL EXPENDITURES $12,044,800 ? ? Proposed 2010 General Fund Proposed 2010 General Fund Expenditures by Category Expenditures by Category Public Safety 45.4% Public Works 16.8% General Culture & Government Recreation 22.3% Transfers Out 14.1% 1.4% Changes in Expenditures by Changes in Expenditures by Category Category $6,000,000 $5,000,000 $4,000,000 $3,000,000 2009 2010 $2,000,000 $1,000,000 $0 GeneralPublicPublicCulture &CapitalTransfers Gov't.SafetyWorksRecreationOutlay Proposed 2010 General Fund Proposed 2010 General Fund Expenditures by Type Expenditures by Type •Personal Service$8,690,600 •Supplies1,031,150 •Other Services & Charges2,059,300 •Capital Outlay94,700 •Transfers Out169,050 •TOTAL EXPENDITURES $12,044,800 Proposed 2010 General Fund Expenditures by Type Personal Services 72.2% Supplies 8.6% Transfers Capital Outlay 1.4% 0.8% Other Services & Chgs 17.1% Change in Expenditures by Type Change in Expenditures by Type $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 2009 $4,000,000 2010 $3,000,000 $2,000,000 $1,000,000 $0 PersonalSuppliesOtherCapitalTransfers ServicesServices &Outlay Chgs General Fund Full Time General Fund Full Time Equivalent Employees (FTEs) Equivalent Employees (FTEs) Department# of FTEsDepartment# of FTEs Department# of FTEsDepartment# of FTEs Administration5.0Community Development 1.0 Administration5.0Community Development 1.0 Building 5.6Planning2.0 Building 5.6Planning2.0 Environmental 1.8Engineering1.0 Environmental 1.8Engineering1.0 Cable TV1.5Police39.0 Cable TV1.5Police39.0 Human Resources1.8 Human Resources1.8 Finance4.1Senior Citizen Programs 2.4 Finance4.1Senior Citizen Programs 2.4 IT2.0Streets 14.0 IT2.0Streets 14.0 Fire3.7Parks 7.0 Fire3.7Parks 7.0 Building Maintenance6.7Recreation6.5 Building Maintenance6.7Recreation6.5 Total General Fund 2010: 105.1 Total General Fund 2010: 105.1 Total General Fund 2009: 113.5* Total General Fund 2009: 113.5* * = difference relates to unfilled positions/reassignments (i.e., senior planner) * = difference relates to unfilled positions/reassignments (i.e., senior planner) Special Revenue Funds Special Revenue Funds Library $ 95,350 Library $ 95,350 ? ? Ice Arena*864,450 Ice Arena*864,450 ? ? Pinewood**238,450 Pinewood**238,450 ? ? Sanitary Landfill275,050 Sanitary Landfill275,050 ? ? Storm Sewer72,000 Storm Sewer72,000 ? ? Safety28,100 Safety28,100 ? ? *Includes transfer of $131,600 from General Fund *Includes transfer of $131,600 from General Fund **Includes transfer of $37,450 from General Fund **Includes transfer of $37,450 from General Fund Special Revenue Funds Full Time Special Revenue Funds Full Time Equivalent Employees (FTEs) Equivalent Employees (FTEs) # of FTEs # of FTEs Department20092010 Department20092010 EDA/HRA2.0 2.0 EDA/HRA2.0 2.0 Ice Arena3.2 3.0 Ice Arena3.2 3.0 Pinewood3.53.25 Pinewood3.53.25 Total8.78.25 Total8.78.25 Enterprise Funds Enterprise Funds Net Net RevenueExpenseEffect RevenueExpenseEffect Sewer -$1,823,250$2,242,100* $(418,850) Sewer -$1,823,250$2,242,100* $(418,850) ? ? Garbage -1,513,8001,460,750 53,050 Garbage -1,513,8001,460,750 53,050 ? ? Liquor -6,384,900 6,076,300* 308,600 Liquor -6,384,900 6,076,300* 308,600 ? ? (see detail for stores) (see detail for stores) * Includes depreciation expense and debt service * Includes depreciation expense and debt service Enterprise Funds (Continued) Enterprise Funds (Continued) RevenueExpense RevenueExpense Northbound –$4,375,050 Northbound –$4,375,050 $3,134,700 $3,134,700 ? Cost of Sales ? Cost of Sales Liquor Liquor 919,600* 919,600* Operating Operating $4,054,300 $4,054,300 Total Total Westbound –$2,009,850 Westbound –$2,009,850 $1,442,150 $1,442,150 ? Cost of Sales ? Cost of Sales Liquor Liquor 579,850* 579,850* Operating Operating $2,022,000 $2,022,000 Total Total * Includes depreciation expense and debt service * Includes depreciation expense and debt service Enterprise Funds Full Time Enterprise Funds Full Time Equivalent Employees (FTEs) Equivalent Employees (FTEs) # of FTEs # of FTEs Department20092010 Department20092010 Sewer6.0 6.0 Sewer6.0 6.0 Liquor14.014.0 Liquor14.014.0 Total20.020.0 Total20.020.0 Property Tax Refunds Property Tax Refunds Administered by the Minnesota Department of ? Revenue -Renter/Homeowner ? http://www.taxes.state.mn.us/taxes/property/index.shtml Public Comment Public Comment Request public input Request public input ? ? Conclusion Conclusion City Council will adopt the 2010 tax City Council will adopt the 2010 tax ? ? levy and budget after public comment levy and budget after public comment and discussion. and discussion.