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HomeMy WebLinkAbout8A - Proposed 1996 Tax Levy CONSENT AGENDA #: 8 A PREPARED BY: RALPH TESCHNER FINANCE DIRECTOR SUBJECT: CONSIDER APPROVAL OF RESOLUTION 95-85 CERTIFYING PROPOSED 1996 TAX LEVY TO SCOTT COUNTY AUDITOR DATE: SEPTEMBER 5, 1995 INTRODUCTION: BACKGROUND: DISCUSSION: Property tax legislation requires that each "taxing authority" certify a proposed tax levy for payable 1996 to the County Auditor on or before September 15, 1995. 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. The Council conducted a preliminary budget workshop on June 19, 1995 for the purpose of considering budget programs. The discussion which occurred was fairly general. On Monday, August 11, 1995 a second workshop was held whereby the preliminary budget was specifically reviewed by the Council. 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 were established and their various impacts on city departments discussed. At the conclusion of this session, the Council directed Staff to modify the proposed 1996 operating budget within the scope of a 5 V2% property tax increase including debt levies for capital improvement projects. The preliminary budget, as submitted, represents a 6.2% increase above the current year. The largest components affecting the budget were related to increased insurance premiums due to the addition of the fire hall and public woks facilities, leasing of mobile computer terminals for the squad cars, officer assignment as a result of the Cops Fast program and an additional maintenance individual scheduled for mid-year plus a 40% increase within the Contingent Reserve account. Excluding the contingency increase, the proposed operating budget expenditures represent a 5.4% increase over 1995. Subsequent to the last workshop review, Staff as directed by the Council, incorporated the new maintenance personnel within the Street Department and reduced Contingency to an amount of $140,000. These changes were intended to bring the projected city property tax increase to 5.50/0. This is approximately a V20/0 above the Council's initial target of 50/0. The Council's intent was to leave room for potential adjustments and to provide the flexibility to respond to any public requests at the budget public hearing stage. 16200 Eagle Creek Ave., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTUNITY EMPLOYER It is essential for the City to initially certify a reasonably sufficient amount because once certified, a city is then restricted to downward adjustments only and cannot increase its final levy. In consideration of this the Council indicated an acceptance of a base levy of $3,400,710 which includes improvement project levies of $672,500. The projected property tax increase based upon an average market value home of $120,000 as, indicated above, is projected to increase by approximately 5.5% or $35.78 above this year. The estimated property tax calculation assumes a 4.35% tax capacity valuation growth as a result of the 183 new housing starts in 1994. Attached to the agenda report is Resolution 95-85 which delineates the levy breakdown and establishes the City of Prior Lake's budget public hearing dates. The dates selected and reserved for the city are Wednesday December 6, 1995 and Wednesday December 13, 1995 in the event of a Council continuation. By statute, the dates available for both must fall between November 29 and December 20, 1995. Also, they must not conflict with the County, School District or the Metro taxing district which are indicated below: Taxing Authority Initial Hearing Date Continuation Hearing Date Special Metro ISD #719 ISD #720 Prior Lake Scott County 12/04 12/07 12/07 12/06 12/12 12/ 11 12/18 12/ 18 12/13 12/19 In addition, a subsequent hearing (regular council meeting of 12/18) must be held to approve the final 1996 property tax levy. This day cannot be on the same day as the budget hearing. Attached is a revised budget adoption calender reflecting these changes. ALTERNATIVES: The following alternatives are available to the City Council: 1. Approve resolution 95-85 as submitted. 2. Amend Resolution 95-85 to an amount per Council decision. RECOMMENDATION: Staff would recommend approval of Resolution 95-85 Certifying Proposed 1996 City of Prior Lake Tax Levy to Scott County Auditor. 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. BUD 13.wRT ACTION REQUIRED: e Resolution 95-85 Certifying Proposed 1996 City of Y to Scott County Auditor. REVIEWED BY: RESOLUTION 95-85 RESOLUTION CERTIFYING "PROPOSED" 1996 CITY OF PRIOR LAKE TAX LEVY TO SCOTT COUNTY AUDITOR MOTION BY: SECONDED BY: WHEREAS, Truth in taxation provisions as specified by property tax legislation requires a proposed property levy certification to the County Auditor's Office of Scott County; and WHEREAS, the City Council of the City of Prior Lake anticipates a 1996 Operating Budget increase of approximately 6.2% which would amount to $5,447,005.00, exclusive of enterprise fund expenditures, and subject to approval by the 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 $3,400,710.00; and WHEREAS, the proposed City of Prior Lake property tax levy for the year payable 1996 represents an increase of 8.8%; and WHEREAS, the City of Prior Lake shall conduct a public hearing at 8:00 P.M. Wednesday December 6, 1995 in the Prior Lake Council Chambers for the purpose of review and discussion of the City's proposed budget; and WHEREAS, a continuation hearing, if necessary, shall be scheduled for Wednesday December 13, 1995 at which time the City Council will approve the 1996 Operating Budget; and WHEREAS, the City Council will approve the Final 1996 Property Tax Levy during a subsequent meeting on Monday, December 18, 1995. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council that the proposed tax levy be distributed upon the taxable property in said City for the following purposes in payable 1996: * For General City Purposes * G.O. Improvement Bonds '87 (Carriage Hill) * G.O. Improvement Bonds '88 (North Shore Oaks) * Advance Refunding Bonds '92 (North Shore) * Advance Refunding Bonds '92 (Water Tower) * Crossover Refunding Bonds '92 (Downtown Overlay) * G.O. Improvement Bonds '93 (Waterfront Passage) * G.O. Improvement Bonds '94 (Prior South) * G.O. Improvement Bonds '95 (Creekside) ** Capital Park Bonds of '73 & '77 *** Fire Hall Referendum Bond '93 $2,529,420.00 10,000.00 40,000.00 100,000.00 50,000.00 105,000.00 248,000.00 64,500.00 55,000.00 35,780.00 163,010.00 $3,400,710.00 16200 Eagle Creek Ave., Prior Lake, Minnesota 55372-171 + / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTUNIT EMPLOYER 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 5th day of September, 1995. YES NO Andren Greenfield Kedrowski Schenck Scott Andren Greenfield Kedrowski Schecnck Scott Frank Boyles City Manager City of Prior Lake { Seal} BUD14.WRT