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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 I I I I I I I I I I I I I I I~I 1< 1 IE- I I> I I~ 1 I~I I~I 1=-1 10 I 1=1 I"",. I I-I I~I 11\ I I,.. I I~ I I"", _ I I-I 1 .. 1 I~I 1= I 1'- 1 --. < ~ o en ~ Z Z ~en t;irn ~> <.J .J< ~Z o < ;tj Q. < ,-Q. o ~ >- ~~ -< UE- i.,; ~ = <:n 'n - '- (Ii o .~ ~~ Z~ c 8 iii' I"- - ,.,.. Q < ~ E- rn ~ ~ o ::: .J < ~ z ~ Q - fI) ~ ~ g o In - r;;J~ ;;) ..J < ~ !- ~~ ~- CIII:~ < ~8 = c - ~ g c iii' QID ill} ~ - f'i N Eo- "-2 :::;l o :::;l < ri.i - "-2 ~ < ~ ~ o ~ ~ o ~: - N U - <:: Q. < U ~c <QID ~\Cl E-- ~~ Z In c:I\ CI\ - = . QID ~N c:I\ - CI\ - - iIt > ~ ~- <u E-C: < U ~ en t.J< ~~ <= =u z - S\t:J> c:I\..J'-- -ccc- Q<CJr;;J ~'-<;;) E-UQ...J <t:J<< ~..Ju> -.J>< ~o< ~UE- ~ ..J cc < t\Cl ~~ .J ..J o U > ~ CJ~ <:J Q...J << u> >< < Eo- ><> <> E-~ ..J z=: 0< -~ ~> t:J ~ o u = QID l"- N- ~ 1"--1"-- In In ~~ c:I\ c:I\ iIt iIt I"-- I"-- QID QO ""Ii~ - - QlDQO ~ ill} 1"--.... ~ ~ r..:r..: va va :~ C QID c:I\ ~ ~~ Q<=S va va ~~ ~~ ~ ~ .... I"-- willi ~ ~ ~ ~ GO r-: N ~ wi coo - 00 ce ~~ I"--c:I\ c:I\- "~ ~~ - - 8 a 8 c:) ~ \Cl c:I\ l:X ---- ~ '> ___a 8 0 ~ I . C I e ~ = I iI't en.:> < 1 ~ I CIII: I ____.~ I l:X ___a g C,) <=S Z ~ - e e <:) ~ ~ g c:) N e GO f" ~ c:I\ rIG \0 c:I\ ~ 0:: t.J > o ~ en < ~ CIII: C,) ~ Q 0:: o ~ en < ~ 0:: Co) Z - c.: cj> zz -..0 ~ ~ o < ~ ~ g ~-.a~ Z ~ ~ < > M CIII: t.J ~, :JE-= -.a 00 \Cl i~ 0:: =- 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 Page 1 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 Page 1 10:03 PM8122196 -,-~,~"-,,,,,.-~<,,",~~,,,,-~,-,,,,,---,,,~,,,,","'-."'~"""'"".-._"" ""'~~""_~"'_""'''__'''''_.'_''''''''"'"'_''.'__-''''_~_''''o.><,____""""",_,,_~_""'_'''''''''__~_'''_''~''~"___'~''''_','_~''''b'''''_'''-___'''_'''''~'__''''''"~_~,,,_.. 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 Page 1 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 10:03 PM8122J96 \J Q) cc CD -.w w w w w w w wwwwwww mmm~~~~ NN-.NN-.O -.OO-.OOON r--Ioenenen:J: ~: 0 0 or or or > en~5CDCDCDO gen.:<"\J-n)J> > 2: ,.... 0 ~. 0 _. 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