HomeMy WebLinkAbout8B - 1997 Proposed PL Tax Levy
STAFF AGENDA REPORT
DATE:
8B
RALPH TESCHNER, FINANCE DIRECTOR
CONSIDER APPROVAL OF RESOLUTION 96-91 CERTIFYING
PROPOSED 1997 CITY OF PRIOR LAKE TAX LEVY TO
SCOTT COUNTY AUDITOR
SEPTEMBER 3, 1996
AGENDA #:
PREPARED BY:
SUBJECT:
INTRODUCTION:
Truth in taxation statutes require that each "taxing authority"
certify a proposed tax levy for payable 1997 to the County Auditor
on or before September 15, 1996. The purpose is to allow the
County adequate time to prepare, calculate and mail notices of
proposed property taxes for the county, school district, city and
special taxing districts to taxpayers.
BACKGROUND:
The Council conducted a preliminary budget workshop on June 17,
1996 for the purpose of considering budget programs. The
discussion that took place was fairly general. The goals were
twofold; to identify service level priorities and to reach consensus
on an acceptable property tax increase. Also, a number of budget
assumptions and various growth impacts on city departments were
discussed by the individual department heads and supervisors.
At the conclusion of the session, Council direction was that Staff
prepare an operating budget for 1997 that would result in a net
property tax increase of zero. The premise was that all program
growth including capital expenditures associated with the recently
approved 1997 Capital Improvement Program, be funded by
revenues created by new valuation growth in the community.
DISCUSSION:
The draft staff budget, as submitted, conforms with the Council's
direction that there be no tax increase. The proposed 1997
operating budget represents a 7% increase above the current year.
A Budget Summary has been prepared showing the
increases/decreases of each respective department along with a
document (entitled 1997 Budget Program Emphasis) identifying
major budget results. The largest components affecting the budget
were related to four (4) additional personnel requests; specifically
an accounting clerk within the Finance Department, inspector and
secretary in the Building Inspection Department and a full-time
maintenance worker in the Parks Department. The full time
inspector, secretary and accounting clerk positions replace existing
temporary positions.
16200 Ea~ Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
Operational expenses, including the contingency increase,
accounted for less than a 5 ~% increase within the proposed 1997
General Fund Budget. Wages are projected to rise by
approximately 4~%. While the capital outlay portion of the budget
only represents 3% of the total, these expenditures did increase by
more than $61,000 due to a number of equipment purchases that
have either been delayed or deferred in the past. Debt Service
associated with general operating debt is scheduled to decline
slightly next year.
A new service item within the 1997 General Fund Operating
Budget includes an expenditure relating to transit service. On June
17, 1996 the City Council approved Resolution 96-66 which allows
for the City to levy the transit tax in lieu of the financial assistance
from the metropolitan Council. The city will basically levy
$301,171 which is the maximum under the allowable levy
limitation. The City will collect these taxes and remit them directly
to the Minnesota Valley Transit Authority which provides the
actual transit services for Prior Lake. Therefore we have
established a new departmental account (49800 Transit Service) to
track these pass-through tax revenues and expenditures. Also,
$24,000 of the Contingency account has been reserved for the
installation of city entry monuments.
The entire budgetary increase has been paid for by projected new
valuation growth experienced within the city. The proposed
"preliminary" tax levy of $3,852,948 is comprised of the following
elements:
Purpose
Amount
1. General Fund Budget Levy
2. Transit Levy
3. Special Debt Levy
Gross Property Tax Levy
(Less Fiscal Disparity Aid)
(Less Transit Levy)
Net Comparable Tax Levy
$2,932,005.00
$239,143.00
$681 800.00
$3,852,948.00
-$417,717.00
-$239 143.00
$3,196,088.00
The net comparable tax levy is basically the property tax levy
figure used which factors out the transit levy so that the years of
1996 and 1997 can be compared taxwise on a similar basis. Also
attached with your agenda report is a computer generated "Tax
Impact Analysis" prepared by Juran & Moody which illustrated the
zero impact effect of the net comparable proposed tax levy. ~
projected property tax. based upon the indicated estimated 1997
collectable tax capacity value would be $814 87 on a $150.000
market value home and reflects no increase over 1996.
H:\AGENDA\A9609.DOC
Resolution 96-91 delineates the levy breakdown and establishes the
City of Prior Lake's Truth in Taxation budget public hearing dates.
The dates selected and reserved for the city are Wednesday
December 4, 1996 and Wednesday December 11, 1996 in the event
of a Council continuation. By statute, the dates for both must fall
between November 28 and December 21, 1996. Also, the initial
hearing must not conflict with the County, School District or the
Metro taxing district which are indicated below:
Special Metro
ISD #719
ISD #720
Prior Lake
Scott County
Initial Hearing
llBk
12/02
12/03
12/03
12/04
12/1 0
Continuation Hearing
lhm
12/09
12/12
12/12
12/11
12/17
Taxing Authority
In addition,. a subsequent hearing (regular council meeting of
12/16) must be held to approve the final 1997 property tax levy.
This day cannot be on the same day as the budget hearing.
ALTERNATIVES:
The following alternatives are available to the City Council:
1. Approve Resolution 96-91 as submitted.
2. Amend Resolution 96-91 to an amount as amended by the City
Council.
RECOMMENDATION: Staff would recommend approval of Resolution 96-91 Certifying
Proposed 1997 City of Prior Lake Property Tax Levy to Scott
County Auditor. Once certified, the city is then restricted to
downward adjustments only and cannot increase its final levy. By
adopting this resolution, you are approving a tax expenditure
ceiling and providing ultimate flexibility for final determination
prior to the actual budget public hearing.
ACTION REQUIRED: Motion and second to approve Resolution 96-91 Certifying
1997 City of Prior Lake Tax Levy to Scott County
H:\AGENDA\A9609.00c
RESOLUTION 96-91
RESOLUTION CERTIFYING PROPOSED 1997
CITY OF PRIOR LAKE PROPERTY TAX LEVY TO
SCOTT COUNTY AUDITOR
MOTION BY: SECOND BY:
WHEREAS, Truth in taxation provisions as specified by property tax legislation requires a
proposed property tax levy certification to the County Auditors' Office of Scott
County; and
WHEREAS, The City Council of the City of Prior Lake anticipates a 1997 General Fund
Operating Budget increase of approximately 7% which would amount to
$6,153,718.00, exclusive of enterprise fund expenditures, and subject to approval by
the City Council following the course of public hearings scheduled for the month of
December; and
WHEREAS, The total proposed property tax levy approved has been determined to be
$3,852,948.00; and
WHEREAS, The proposed City of Prior Lake property tax levy for the year payable 1997
represents an increase of 5.85% inclusive of the transit levy; and
WHEREAS, The City shall conduct a public hearing at 8:00 P.M. Wednesday December 4, 1996
in the Prior Lake Council Chambers for the purpose of review and discussion of the
City's proposed budget and a continuation hearing, if necessary, shall be scheduled
for Wednesday December 11, 1996; and
WHEREAS, The City Council will approve the 1997 General Operating Budget and the Final
1997 Property Tax Levy during a subsequent meeting on Monday December 16,
1996.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, that the
proposed tax levy be distributed upon the taxable property in said City for the following purposes in
payable 1997:
Purpose
Amount
*
*
*
For General City Purposes
F or Transit Services
G.O. Improvement Bonds '87 (Carriage Hill)
G.O. Improvement Bonds '88 (North Shore Oaks)
$2,731,885.00
$239,143.00
$10,000.00
$45,000.00
*
RES969I.DOC
16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
*
*
G.O. Improvement Bonds '92 (Downtown Overlay)
G.O. Improvement Bonds '93 (Waterfront Passage)
G.O. Improvement Bonds '94 (Prior South)
G.O. Improvement Bonds '95 (Ridgemont)
G.O. Improvement Bonds '96 (Northwood)
Capital Park Bonds of '73 & '77
Fire Hall Referendum Bond '93
$110,000.00
$285,000.00
$64,500.00
$95,000.00
$72,300.00
$34,385.00
$165.735.00
*
*
*
**
***
Total... $3,852,948.00
Note: Single starred funds shall be spread over the entire consolidated City of Prior Lake.
Note: Double starred funds shall be spread over the consolidated City except for the former Savage
portion subject to annexation.
Note: Triple starred funds represent market value based referendum taxes and shall be spread over the
entire consolidated City of Prior Lake.
Note: All other bond issues have sufficient fund balances to cover debt requirements.
Passed and adopted this 3rd day of September, 1996.
YES
NO
Andren
Greenfield
Kedrowski
Mader
Schenck
Andren
Greenfield
Kedrowski
Mader
Schenck
{ Seal}
City Manager
City of Prior Lake
RES9691.DOC
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1997 BUDGET PROGRAM EMPHASIS
Mq,jor Budget JJ.esults:
. Wage Package: inc. perform/steps (4.5%) $94,327
. Benefits: (1.0%) $6,060
. New Personnel: (4 FTE additions) $131,098
. New Personnel: (Temp & O.T.) $22,732
. Operational Expense: (5.8%) $83,980
. Transit Services: (n/a) $301,171
. Capital Outlay: (61.7%) $61,200
. Operating Debt: (-0.8%) -$3,855
. Contingency: (7.1 %) .$.1 0,000
Total (excludes Transit Services)... $405,542
Total (excludes Transit Services)... 7.06%
BUDHIGH.XLS
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10:04 PM8122196
Preliminary Net Tax Levy Calculation*
$2,932,005
$681,800
-417,717
(General Fund Budget Levy)
(Special Debt Levy)
(Fiscal Disparity Aid)
$3,196,088
$2,976,010
$220,078
Preliminary Net Tax Levy (1997)
Net Tax Levy (1996)
Proposed Increase
Estimated Property Tax Impact
(based upon a market value home of$150,000)
Annual Property Tax
Annual Proposed Tax
( 1996)
( 1997)
$814.87
$814.87
Annual $ Increase...
Monthl y $ Increase...
$0.00
$0.00
% Increase...
0.00%
Council Tax Target...
0.00%
* Excludes transit service levy
Assumptions:
1. New Construction Market Valuation Increase - $33,788,900
(payable 1997 - per Scott County Assessor's Office)
2. Tax Capacity Valuation Factor of 1.82%
(based upon tax capacity value generated by new m. v. payable 1996)
3. Payable 1997 Tax Capacity Valuation - $614,958
(33,788,900 x 1.82%)
BUOTAX.XLS
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10:03 PM8122196
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BUDGET SUMMARY
Department '96 Budget '97 Proposed % S Increase
41110 Mayor & Council $25,110 $25,075 -0.14% -$35
41130 Ordinance $14,675 $14,850 1.19% $175
41320 City Manager $224,190 $227,061 1.28% $2,871
41330 Boards & Commissions $5,395 $5,409 0.26% $14
41410 Elections $4,000 $5,245 31.13% $1,245
41520 Director of Finance $86,710 $85,407 -1.50% -$1,303
41530 Accounting $57,965 $81,256 40.18% $23,291
41540 Internal Auditing $9,700 $9,930 2.37% $230
41550 Assessing $32,410 $34,100 5.21% $1,690
41610 Law $186,800 $200,800 7.49% $14,000
41820 Personnel $62,470 $70,392 12.68% $7,922
41910 Planning & Zoning $236,320 $232,473 -1.63% -$3,847
41920 Data Processing $71,825 $90,570 26.10% $18,745
41940 Buildings & Plant $191,820 $197,190 2.80% $5,370
42100 Police $1,491,270 $1,578,341 5.84% $87,071
42200 Fire & Rescue $184,560 $190,993 3.49% $6,433
42400 Building Inspection $268,430 $360,109 34.15% $91,679
42500 Civil Defense $6,050 $6,050 0.00% $0
42700 Animal Control $11,230 $11,230 0.00% $0
43050 Engineering $431,780 $443,756 2.77% $11,976
43100 Street $302,120 $338,049 11.89% $35,929
45100 Recreation $229,150 $302,599 32.05% $73,449
45200 Parks $619,385 $641,501 3.57% $22,116
45500 Libraries $13,265 $13,055 -1.58% -$210
46500 Economic Development $51,560 $52,146 1.14% $586
47000 Debt Service $488,815 $484,960 -0.79% -$3,855
49800 Transit Services $301,171 $301,171 0.00% $0
49999 Contingency $140000 $150000 ~ $10 000
General Fund $5,748,176 $6,153,718 7.060/0 $405,542
49400 Water Utility $379,650 $473,938 24.84% $94,288
49450 Sewer Utility $1,025,425 $1,003,325 -2.16% -$22,100
49420 Water Quality Utility $182450 $209 596 14 88% $27 146
Enterprise Fund $1,587,525 $1,686,859 6.260/0 $99,334
BUDSUM,XLS
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10:03 PM8122196
BUDGET SUMMARY RECAP:
'96 Budget '97 Proposed %
41000 GENERAL GOVERNMENT $1,209,390 $1,279,758 5.82%
42000 PUBLIC SAFETY $1,961,540 $2,146,723 9.440/0
43000 PUBLIC WORKS $733,900 $781,805 6.530/0
45000 CULTURE-RECREATION $861,800 $957,155 11.06%
46000 ECONOMIC DEVELOPMENT $51,560 $52,146 1.14%
47000 DEBT SERVICE $488,815 $484,960 -0.79%
49800 TRANSIT SERVICES $301,171 $301,171 0.00%
49999 CONTINGENT RESERVE $140000 $150000 L14%
General Fund $5,748,176 $6,153,718 7.06%
1997 BUDGET BREAKDOWN:
I
Personal Services $3,468,637 56%
Current Expenses $1,561,000 25%
Capital Outlay $187,950 3%
Debt Service $484,960 8%
Transit Services $301,171 5%
Contingent Reserve $150000 ~
Total $6,153,718 1000/0
BUDSUM.XLS
Page 2
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